e-journal

Influence of culture on accounting uniformity among Arabic nations

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Purpose – The purpose of this paper is to investigate the effects of cultural values on accounting
uniformity and consistency among Arabic nations.
Design/methodology/approach – A combination of a survey and analysis of published data on
accounting information. Cluster analysis is used to classify the countries on the basis of accounting
consistency and uniformity.
Findings – The study indicates that the Hofstede-Gray hypothesis of accounting uniformity in Arab
countries is supported by actual examination of accounting practice.
Research limitations/implications – This is an initial study and the results need to be confirmed
in future research. Nevertheless, the finding should be of interested to global investors, international
accounting organizations (e.g. IFAC) and other academics who are researching accounting in the
Middle East.
Practical implications – The study indicates that in Arabic nations with a Muslim majority,
cultural factors affect accounting development generally and accounting uniformity particularly. The
study also shows that accounting practice in Saudi Arabia is less strict in term of uniformity in
comparison with other Arabic countries.
Originality/value – The paper is one of the few attempting to assess the effects of culture on
accounting uniformity in the Middle East.

Keywords Middle East, Accounting, National cultures

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Ketersediaan

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Informasi Detail

Judul Seri

Education, Business and Society:Contemporary Middle Eastern Issues

No. Panggil

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Penerbit

: Emerald Group., 2008

Deskripsi Fisik

Education, Business and Society: Contemporary Middle Eastern Issues Vol. 1 No. 2, 2008 pp. 145-154

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

Lampiran Berkas

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