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Towards an understanding of cultural influence on the international practice of accounting
Finch, Nigel
Finch, Nigel
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n09175.pdf
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Abstract
The issue of cultural influence in explaining behaviour in social systems has been recognised for some time, however, its impact on accounting as a social system is a more recent field of study. This paper examines the theory of cultural influence on the international practice of accounting and critiques the contemporary research methodologies used to test this theory.
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2010-02
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With permission of the license/copyright holder