Journal of Accounting and Management Information Systems (JAMIS)


Accounting values versus cultural values

Supp/2006 ,   p109..120

Author(s):  
Nicoleta FARCANE


Keywords:   Cultural values, accounting values, comparative, accounting change process, accounting norms and practices

Abstract:  

Research conducted in comparative accounting uses the concept of culture in order to explain the differences across accounting systems. Our research aims to propose a framework based on the previous literature in the field of accounting values and cultural values. The results of this study show that some methodological obstacles exist when research is conducted in this field and we confirm findings of several researchers to include time in the research process. The results of this study may be used as a reflection tool and framework for analyzing the changes in the Romanian accounting system and their justification in the light of the Romanian cultural values.




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