Accounting measurement in the state

Askary, Saeed 2005, Accounting measurement in the state, in Critical perspectives on accounting conference 2005 papers, Baruch College, New York, N.Y., pp. 1-18.

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Title Accounting measurement in the state
Author(s) Askary, Saeed
Conference name Critical perspectives on accounting (2005 : New York, N.Y.)
Conference location Baruch College, New York
Conference dates 29 -30 April 2005
Title of proceedings Critical perspectives on accounting conference 2005 papers
Editor(s) Tinker, Tony
Publication date 2005
Conference series Critical Perspectives on Accounting Conference
Start page 1
End page 18
Publisher Baruch College
Place of publication New York, N.Y.
Summary This paper critically analysis accounting measurements from social and cultural values perspectives. By applying Hofstede (1980), Gray (1988), and Perera (1989) studies, first of all the study develop a theory to concern accounting values in a religious perception. Then Islam as a religion consider as a instance. Islamic compliance accounting measurement has developed in next stage to understand how the accounting value could be different from this viewpoint. A detail of those differences is portrayed to clearly understand with those accounting measurement are practicing in a called Western accounting measurement. The finding of the paper can be initially useful for considering in harmonization issues of accounting practices globally as well as a possible alternative for conservative accounting measurement.
Language eng
Field of Research 150103 Financial Accounting
HERDC Research category E1 Full written paper - refereed
ERA Research output type E Conference publication
Persistent URL http://hdl.handle.net/10536/DRO/DU:30005603

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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