The Cultural Influence on Accounting


The paper discusses prior research findings related to the
development of a model (s) for explaining differences in
international accounting practices. One section provides a brief
background for understanding some of the cultural differences
between nations and suggests some possible relationships between
these differences and different accounting practices.
The propositions that relate differences in accounting practices
and to differences in cultures are provided in section two. Section
three will evaluate these propositions as they relate to Iran before
and after the 1979 revolution. Section four contains conclusions
and suggestion for further research.