Research proposal Dissertation Example | Topics and Well Written Essays - 2000 words

Research proposal - Dissertation Example According to Hopwood (1991) According to Hopwood (1991) â€Å"accounting can be conceived as a technical development formed by the cultures, the socio-historical situations and the institutional forms of the definite societies from which it issues.† Perera (1989, p.42-43) indicates that culture influences accounting pattern as it is a human action and only not a physical process. According to him culture as such is a commanding environmental attribute which impacts the accounting arrangement of a country. Accounting is a socio-technical activity and demands wherewithal from both human being and machine with an interface between human and machine. Although the technological aspect implicated in reporting is little reliant on culture, the human aspect is more reliant and as the two acts jointly, accounting can not be free of culture. This paper probes the kinship between culture and reporting and makes a study as to whether accounting is dependent on a country’s culture. ... Literature Review Belkaoui (1995, p.3) states that: â€Å"Culture in its real meaning influences the judgment or decision procedure involved in accounting. Culture, by its constituents, factors and proportions, prescribes the organisational construction acquiring the micro-organisational conduct and the psychoanalysis operation of individuals, in a manner which finally affects their opinion or assessment course when they are confronted with an accounting or auditing development.† Since accounting is culture dependent, it is essential to comprehend which vistas of culture determine accounting pattern and how it is affected. Doupnik and Salter (1995) suggest that the accord of how culture affects cross-national accounting variety can contribute towards the attempts made to reduce that diversity and increase comparison of accounting info collectively. Perera (1989, p.43) indicated 2 linked modes to study the ethnical squeezes on accounting patterns. The 1st implies fixing some pr ecise societal measures or ethnic elements probably to link straightaway with reporting pattern. The 2nd is to authenticate whatsoever connection between social measures and exact report exercises. By surveying Hofstede and Gray’s (1988) works, Perera (1989) extended an academic model for probing the influence of civilization on method of accounting. He debated that the method of accounting patterns and arrangements of diverse nations are determined by their ethnical measures thus regulating their method of accounting patterns. He submitted that the decisions of former works disclose a universal variety of reporting wants and exercises that are predominately understandable with relation to the internal ethnical deviations. He in addition indicated that â€Å"any exercise