The determinant cultural factors in compiling accounting standards
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 2
Abstract
Culture, is the main effective factors on standards and accounting methods. Therefore, regarding to formulation of accounting standards, it is essential to know that how the culture of a country affects on accounting common practices. In this paper the impact of organizational culture on the formulation of accounting standards had been studied. To achieve this goal, the main hypothesis was defined as the existence of a significant relationship between organizational culture and accounting standards. Then this hypothesis by sampling and collecting information from statistical population was analyzed by Pearson correlation test. The results of this research showed that there is a significant positive relationship between the organizational culture variables and accounting standards.
Authors and Affiliations
Abdossamad Khalatbari Limaki| Faculty member of Islamic Azad University of Chalus-Guilan- Iran, Mehdi Meshki| Faculty member of Payam e Noor University of Rasht- Guilan-Iran, Moslem Abdollahpour Kachoosangy| Graduate student of accounting at university of Guilan international pardis-Rasht-guilan- Iran
Keywords
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