The Cultural Shaping Of Accounting
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The Cultural Shaping Of Accounting
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Bloomsbury Publishing USA
Release Date : 1995-05-30
The Cultural Shaping Of Accounting written by Ahmed Riahi-Belkaoui and has been published by Bloomsbury Publishing USA this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-05-30 with Business & Economics categories.
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.
The Linguistic Shaping Of Accounting
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Praeger
Release Date : 1995-10-30
The Linguistic Shaping Of Accounting written by Ahmed Riahi-Belkaoui and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995-10-30 with Business & Economics categories.
Accounting may be viewed and analyzed as its own special sort of language says Riahi-Belkaoui, and accounting is the language of business. It represents phenomena in the business world as language represents phenomena in the larger world. To understand accounting as a language one must study such things as its readability and understandability, its impact on users behavior, its various linguistic repertories, and the impact that bilinguality has on accounting practices. Riahi-Belkaoui covers all this in a way that not only academics versed in linguistics will understand, but in a way that trained accountants will also find fascinating and useful, particularly in their international and multicultural activities. Riahi-Belkaoui examines what he considers to be the four major aspects of his topic. First, he explores how accounting messages are based on levels of readability and understanding. Second he shows how accounting includes both lexical and grammatical characteristics, and how these shape the perceptions and thoughts of users. He then illustrates the ways in which different linguistic repertories are used by different professional groups, and shows how this leads to communication problems and from there to a schism between academics and practitioners. Finally he argues that bilingualism in accounting has clear advantage. It provides greater mental and cognitive flexibility, increased metalinguistic ability, and also makes it possible to formulate concepts better and to deal with divergent thinking.
The Cultural Significance Of Accounts
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Author : DR Scott
language : en
Publisher:
Release Date : 1950
The Cultural Significance Of Accounts written by DR Scott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1950 with Accounting categories.
Political Standards
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Author : Karthik Ramanna
language : en
Publisher: University of Chicago Press
Release Date : 2015-11-09
Political Standards written by Karthik Ramanna and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-09 with Business & Economics categories.
Assembling compelling and unprecedented evidence, "Political Standards: Accounting for Legitimacy" documents how in subtle ways the rules of corporate accounting a critical institution in modern market capitalism have been captured to benefit industrial corporations, financial firms, and audit firms. In what is perhaps the only independent overview of the accounting industry, Karthik Ramanna begins with a history of corporate accounting and an accessible explanation of how it works today, including the essential roles it plays in defining the fundamental notion of profitability, facilitating asset allocation, and ensuring the accountability of corporations and their managers. From the evidence, Ramanna shows how accounting rule-makers selectively co-opt conceptual arguments from academia and elsewhere to advance the views of the special-interest groups. From this, Ramanna moves on to develop more broadly a new type of regulatory challenge that of producing public policy in a thin political market. His argument is that accounting rules cannot be determined without the substantial expertise and experience of groups that by definition also have strong commercial interests in the outcome." Political Standards" concludes with an exploration of possible solutions to the problem in accounting and that of thin political markets in general, charting avenues for scholarship and practice. Certain to be an eye-opening account of a massive industry central to the modern business world, "Political Standards "will be an essential resource in understanding how the rules of the game business are set, whom they inevitably favor, and how they can be changed for the better of society."
Cultural Influences On Accounting And Its Practices
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Author : Meredith Young
language : en
Publisher:
Release Date : 2013
Cultural Influences On Accounting And Its Practices written by Meredith Young and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with Accounting categories.
This thesis discusses various cultural aspects that have influenced accounting. Hofestede (1984) and Gray (1988) conducted studies and observations of the cultural dimensions and values that have contributed to culture and accounting research. National culture is broad in its influences, but affects the smallest aspects of society-even accounting. Accounting is also influenced by organizational culture, the overall environment in which a company functions. Next is ethics, an integral aspect of accounting, persuaded by the culture in which it is derived. Religion is more than a belief; it constitutes a way of life, involving unique practices and perspectives in accounting. Last, this paper will discuss how these cultural differences will impact the international convergence of accounting standards soon to come.
Handbook Of Accounting In Society
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Author : Hendrik Vollmer
language : en
Publisher:
Release Date : 2024-05-28
Handbook Of Accounting In Society written by Hendrik Vollmer and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-05-28 with Business & Economics categories.
The Handbook of Accounting in Society invites readers to consider the ways in which accounting affects organizations, institutions, communities, professions, and everyday life. Diverse in its reach, this Handbook campaigns for the need to reconsider our understanding of what accounting is and crucially, what it can become. Hendrik Vollmer brings together an array of scholars to discuss how accounting practice is shaping the way we do business and government, the way we negotiate our values and valuations, and how we keep track of ourselves and prepare for the future. Contributors highlight how little of accounting is controlled by the accounting profession and raises key persistent issues in accounting practice that concern the professional practitioner as much as the everyday life accountant: accountability and unaccountability, inequality and social justice, and inclusion and exclusion. This dynamic Handbook argues for the redevelopment of accounting education and illustrates the emancipatory potential of alternative forms of accounting, counter accounting, and accounting activism. Reinvigorating the interdisciplinary approach to accounting and its place in society, this Handbook will be a vital read for scholars, researchers and students specializing in accounting, management, governance and sustainability, business ethics, diversity and inclusion, public administration, organizational behaviour, and organizational culture. It will also be an informative read for accounting professionals, social scientists interested in accounting practice, and political activists engaged in counter accounting.
The Cultural Significance Of Accounts
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Author : D. R. Scott
language : en
Publisher:
Release Date : 1962
The Cultural Significance Of Accounts written by D. R. Scott and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with categories.
The Origins Of Accounting Culture
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Author : Taylor & Francis Group
language : en
Publisher: Routledge
Release Date : 2020-12-18
The Origins Of Accounting Culture written by Taylor & Francis Group and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-18 with categories.
The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The period covered by the work ranges from Luca Pacioli to the foundation (in 1868) of the Royal Advanced School of Commerce (Regia Scuola Superiore di Commercio), that in 2018 is celebrating its 150 anniversary as Ca' Foscari University of Venice. Ever since the Middle Ages, Venice was home of a number of favourable circumstances that have been accumulating over the years. As a trading city par excellence, Venice allowed the spreading of the bookkeeping at first among firms and then in the public administration that was much in need of sophisticated accounting principles for the purpose of controlling its activities. Venice was among the first cities to implement Gutenberg print method and it quickly became the most important city in the world in the publishing industry, allowing printing and spreading the first handbooks about double-entry bookkeeping and merchant studies. The Origins Of Accounting Culture goes beyond the study of Luca Pacioli and tackles in a more organic and holistic way the social and economic conditions that allowed the accounting culture to spread in Venice. This book will be a vital resource to academics and researchers in the fields of Accounting, Accounting History, Economic Development and related disciplines.
The Southern Business Economic Journal
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Author :
language : en
Publisher:
Release Date : 1998-10
The Southern Business Economic Journal written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-10 with Southern States categories.
International Accounting And Economic Development
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Author : Ahmed Riahi-Belkaoui
language : en
Publisher: Praeger
Release Date : 2002-03-30
International Accounting And Economic Development written by Ahmed Riahi-Belkaoui and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-03-30 with Business & Economics categories.
This volume examines the relationship between accounting development and economic development, the interaction of their associated indicators, and the roles they play in them.