Accounting measurement in the state

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.