Accounting and culture

Abraham Hauriasi · Howard Davey

74 citations0/0 files storedPacific Accounting Review

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Accounting Theory and Financial Reporting Accounting and Organizational Management Global and Cross-Cultural Management

Abstract

Purpose This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better understand how imported accounting values and practices fit into, and interact with, local traditions. Design/methodology/approach An interpretive methodology uses in‐depth interviews and participant observation. Both inductive and a priori approaches identify and describe major themes. Findings The areas of conflict found between accounting themes and traditional Solomon Island group values relate to: the objectivity and neutrality of accounting; profit and wealth maximisation as the bottom‐line; the separateness of the economic entity; time‐based accounting controls; and the underlying basis of competition for efficiency and effectiveness in western accounting systems. Research limitations/implications The challenge is to identify how to adapt accounting and management practices so they fit into existing local cultural values and practices. Solomon Islanders must also determine how some of their cultural values can be adapted to suit contemporary economic circumstances. Practical implications The paper recommends that consideration be given to recasting elements of accounting and management practice so that they better reflect the nature of the society/activities being represented – namely, the discharge of accountability; valuing intangible business outcomes; owner‐entity separation; time management; and bounded competition. Originality/value The research is one of the few studies on the culture‐accounting relationship in a developing and economically poor part of the Asia‐Pacific region.

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References

1985Naturalistic inquiry 1992Basics of Qualitative Research 1983Culture's Consequences: International Differences in Work-Related Values.2006A General Inductive Approach for Analyzing Qualitative Evaluation Data 2003Techniques to Identify Themes 1990Positive Accounting Theory: A Ten Year Perspective.1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 1983On trying to study accounting in the contexts in which it operates

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