posted on 2005-01-01, 00:00authored bySaeed Askary
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.
History
Title of proceedings
Critical perspectives on accounting conference 2005 papers
Event
Critical perspectives on accounting (2005 : New York, N.Y.)
Pagination
1 - 18
Publisher
Baruch College
Location
Baruch College, New York
Place of publication
New York, N.Y.
Start date
2005-04-29
End date
2005-04-30
Language
eng
Publication classification
E1 Full written paper - refereed; E Conference publication