Finch, Nigel2019-09-252019-09-252011-02-282010-021941-5087http://hdl.handle.net/20.500.12424/176536The 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.engWith permission of the license/copyright holdercultureaccountabilityEconomic ethicsCultural ethicsBusiness ethicsEthics of economic systemsCultural/intercultural ethicsArticle