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Cultural considerations and the implementation of IFRS: a focus on small and medium entities

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dc.contributor.author Buys, Pieter Willem
dc.contributor.author Schutte, Daniel Petrus
dc.date.accessioned 2012-11-01T03:58:56Z
dc.date.available 2012-11-01T03:58:56Z
dc.date.issued 2011
dc.identifier.citation Schutte, D.P. & Buys, P.W. 2011. Cultural considerations and the implementation of IFRS: a focus on small and medium entities. Journal of social sciences, 26(1):19-27. [http://www.krepublishers.com/02-Journals/JSS/JSS-00-0-000-000-1997-Web/JSS-00-0-000-000-1997-1-Cover.htm] en_US
dc.identifier.issn 0971-8923
dc.identifier.uri http://hdl.handle.net/10394/7690
dc.description.abstract 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 classifying and evaluating cultural differences, which has also been extended into accounting values. This enabled researchers to consider and identify relevant accounting values pertaining to specific accounting scenarios and environments. Recent research considered accounting values pertaining to the adoption of International Financial Reporting Standards. The purpose of the study is to identify the relevant accounting values when a global set of accounting standards is implemented by the SME sector. Based on a sample consisting of final-year accounting students from two different universities in South Africa and one in the UK, our results suggest that contrasting accounting values are considered necessary when adopting a global set of accounting standards by the SME sector. en_US
dc.language.iso en en_US
dc.publisher Kamla-Raj Enterprises en_US
dc.subject Accounting en_US
dc.subject cultural backgrounds en_US
dc.subject generally accepted accounting practice en_US
dc.subject IFRS en_US
dc.subject SMEs en_US
dc.title Cultural considerations and the implementation of IFRS: a focus on small and medium entities en_US
dc.type Article en_US


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