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Accounting and culture

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References

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1996Methodological themes191 cited

1995Cultural Relevance of Western Accounting Systems to Developing Countries174 cited

Cited by

1996An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements73 cited
1992Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective65 cited
2003The influences of Confucianism, Feng Shui and Buddhism in Chinese accounting history63 cited
1996A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands61 cited
1991The management of legitimacy and politics in public sector administration54 cited
1999The impact of cultural factors on the lobbying of the International Accounting Standards Committee on E32, comparability of financial statements: an extension of MacArthur to accounting member bodies45 cited
2001Agency effects and escalation of commitment: do small national culture differences matter?43 cited
2024How accounting can shape a better world: framework, analysis and research agenda41 cited
2001The intellectual structure of international accounting in the early 1990s40 cited
2021Management accounting research in family businesses: a review of the status quo and future agenda36 cited
2009Governmental influences in the development of Chinese accounting during the modern era20 cited
2016Budget processes in the Anglican Church of Melanesia: an emergent ethnic identity17 cited
2011The milieu of government reporting in Vanuatu15 cited