The Cultural Shaping of Accounting - Hardcover

?This book is appropriate for researchers and should be on the must-read list for the International Accounting Standards Committee. Their chances of achieving global harmonization in the accounting arena hinge on comprehending the underlying causes of the existing diversity. Riahi-Belkaoui's book is a very valuable aid in understanding the contribution cultural relativism has made to the diversity.?-Choice

An important but usually overlooked variable that affects the process and product of accounting is culture. Consensus on what constitutes proper accounting methods and behavior varies among countries, and it is this cultural relativism and its impacts that Riahi-Belkaoui explores here. His purpose is to elaborate on the nature of cultural relativism in accounting and in the interpretation of accounting data. He thus shows the way culture determines accounting judgments, and explains the intercultural differences in the perception of accounting concepts, and in the field's self-regulation internationally. His point is that accounting is actually a cultural rather than a technical process, and that professionals as well as academics should be aware of this. A challenging, useful discussion for teachers, graduate students, and accounting practitioners, particularly in international settings.