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Understanding accounting students' cultural diversity and its implication of the interpretation of IFRS
(Clute Institute, 2012)
In the global business environment, accountants often adopt accountancy practices to suit their unique cultural and business environments. This aspect often makes the cross-border comparison of financial statements difficult. ...
A consideration of IFRS education and acceptance from culturally diverse backgrounds: a South African perspective
(Clute Institute for Academic Research, 2011)
Accountancy's double-entry bookkeeping system has spread throughout the world over the past 5 centuries. Within each country, local accountants have adopted accountancy practices to suit their unique environment. In the ...
Cultural considerations and the implementation of IFRS: a focus on small and medium entities
(Kamla-Raj Enterprises, 2011)
Research revealed that inconsistent accounting practices are often attributable to environmental factors of which cultural differences appear to be the most significant. Prior research considered cultural dimensions in ...