Library of Congress Cataloging-in-Publication Data Riahi-Belkaoui, Ahmed. The cultural shaping of accounting / Ahmed Riahi-Belkaoui. p. cm. Includes bibliographical references and index. ISBN 0-89930-953-4 1. Accounting--Social aspects. 2. Comparative accounting. 3. Cultural relativism. I. Title. HF5657.R49 1995 657--dc20 94-45274 British Library Cataloguing in Publication Data is available. Copyright © 1995 by Ahmed Riahi-Belkaoui All rights reserved. No portion of this book may be reproduced, by any process or technique, without the express written consent of the publisher. Library of Congress Catalog Card Number: 94-45274 ISBN: 0-89930-953-4 First published in 1995 Quorum Books, 88 Post Road West, Westport, CT 06881 An imprint of Greenwood Publishing Group, Inc. Printed in the United States of America ∞+⃝™ The paper used in this book complies with the Permanent Paper Standard issued by the National Information Standards Organization (Z39.48-1984). 10 9 8 7 6 5 4 3 -iv- |