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Understanding Syrian accountants’ perceptions of, and attitudes towards, social accounting

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Purpose – This paper adds to a focus of the social accounting literature (on perceptions and attitudes
to social accounting) by seeking to offer insights into Syrian accountants’ attitudes towards, and
perceptions of, social accounting in Syria in the first decade of the twenty-first century, with particular
attention to its role, future development and implementation.
Design/methodology/approach – The paper takes the form of an analysis of interviews of Syrian
accountants; contextual analysis (and an appreciation of the prior literature).
Findings – Syrian accountants’ perceptions are shaped by developments in Syria’s socio-political and
economic context, encompassing imperialism/colonialism, globalisation and cultural specificities,
including Islam. Interviewees perceived a significant role for a social accounting – that would parallel
the Western form of social accounting – in enhancing well-being in the dynamic context. At the same
time, they were reluctant to see the development and implementation of this accounting in Syria as an
urgent issue, so that this social accounting might be left initially at least with an even more marginal part
to play than in the West. The study suggests that a combination of forces – global developments,
Western imperialism and Syria’s colonial history – have had a substantively repressive rather than
progressive impact on the development of social accounting in Syria vis-a` -vis its more positive potential.
Research limitations/implications – All limitations of interview research apply. This study
focuses on Syria in a context when economic transition was a major issue. Further studies of
economies in transition would be of interest.
Practical implications – An awareness of how the local and the global interact in debates over
social accounting can provide insights for policy makers concerned with accounting regulation.
Originality/value – The focus on Syria, a non-Western country, enriches the social accounting
literature, which focuses mainly on Western developments.

Keywords Social accounting, Economies in transition, Syria, Perceptions of accounting, Accounting,
Developing countries

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2012

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 25 No. 7, 2012 pp. 1170-1205

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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