The Cultural Shaping of Accounting

By Ahmed Riahi-Belkaoui | Go to book overview
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The Cultural Shaping of Accounting
Table of contents

Table of contents

  • Title Page iii
  • Contents ix
  • Exhibits xi
  • Preface xiii
  • 1 - Cultural Relativism in Accounting 1
  • Notes 14
  • References 20
  • Appendix 1.1 Accounting and Language 27
  • Annotated Bibliography 36
  • References 37
  • 2 - Cultural Determinism and the Perception of Accounting Concepts 39
  • Notes 61
  • References 63
  • Appendix 2.1 Questionnaire 67
  • Appendix 2.2 Culture-Based Ethical Conflicts Confronting Multinational Accounting Firms 71
  • References 82
  • 3 - Cultural Determinism and Professional Self-Regulation>" 85
  • Notes 97
  • References 97
  • Appendix 3.1 Culture and Accounting Change: A New Perspective on Corporate Reporting Regulation and Accounting Policy Formulation 99
  • Bibliography 117
  • 4 - Cultural Determinism and Accounting Disclosure Requirements of Global Stock Exchanges 119
  • Notes 126
  • References 127
  • Appendix 4.1 Disclosure Scoring Sheet 128
  • 5 - Cultural Determinism and Compensation Practices 133
  • Notes 150
  • References 150
  • Index 155
  • About the Author 159
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