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Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation
14 references·16 citing·36 second hop
Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation (1986)Culture and accounting change: A new pers…Culture's Consequences (2018)Culture's ConsequencesForging Accounting Principles in Five Countries: A History and an Analysis of Trends (2012)Forging Accounting Principles…The Roles of Accounting in Organizations and Society (2005)The Roles of Accounting in Or…International accounting (1987)International accountingThe impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450 (1983)The impact of disclosure and …The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …On trying to study accounting in the contexts in which it operates (1983)On trying to study accounting…The roles of accounting in organizations and society (1980)The roles of accounting in or…An Empirical Analysis of International Accounting Principles (1979)An Empirical Analysis of Inte…Towards a Positive Theory of the Determination of Accounting Standards. 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References

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  • 2018Culture's Consequences5,455 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1980The roles of accounting in organizations and society1,590 cited
  • 2005The Roles of Accounting in Organizations and Society1,133 cited
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  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 1983The impact of disclosure and measurement practices on international accounting classifications**This article is reprinted, with permission, from The Accounting Review (July, 1980) pp 426–450211 cited
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Cited by

  • 2009What is Project Success: A Literature Review

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178 cited
  • 1992Organizational culture in public accounting: Size, technology, rank, and functional area120 cited
  • 2007Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model89 cited
  • 2012Accounting, Economics, and Law85 cited
  • 2005The evolution of accruals‐based Crown (government) financial statements in New Zealand75 cited
  • 2007Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model71 cited
  • 2013How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data69 cited
  • 2006Accountics: Impacts of internationally standardized accounting on the Japanese socio-economy65 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
  • 2016Accounting for the Bitcoin: accountability, neoliberalism and a correspondence analysis57 cited
  • 2003Cash to accrual and cash to accrual57 cited
  • 2013The Effect of National Culture, Acculturation, and Education on Accounting Judgments: A Comparative Study of Australian and Chinese Culture46 cited
  • 1999Japanese accounting profession in transition41 cited
  • 2009Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups36 cited
  • 2002Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-8735 cited