In accounting System one of in put elements is Accountants . they coming to organization caring with them what they beliefs and social legacy. do you think the accounting standers and other accounting principles can change their believes ? and how can be balance between the two?
Accounting standrards and principles are themselves open to interpretation and application and some acconting commentstors have been highly critical of hte profession itself - see the work of Prem Sikka. Only the cultural dimensions of ethical decisions made by accountants, the work of Philip LInsley, using Mary douglas ideas, may be very helpful to you
Brother as I told , yes and done and I waiting your reply .
Farooq
You might enjoy reading Leonard Sayles and Cynthia Smith (2006). The Rise of the Rogue Executive: How Good Companies go Bad and How to Stop the Destruction. Pearson-Prentice Hall: Upper Saddle River, NJ. This book covers scandals such as Enron and Worldcom, and how auditors were corrupted in firms that also offered consulting services to these companies. Regards, Bruce
Dr. Farooq,
Yes. Culture do have an impact on the accountants. But a system is independent of the faith and belief; well it is a process of doing something easier and convenient way so as to get better benefits and understanding from it. So it needs to be followed irrespective of whether you like it or not.
Dear,
Accounting is a social science and accountants, in addition to the parameters set forth in accounting principles, are certainly influenced by the environment in which they operate. In line with the position of @Bruce Fortado, my opinion is that shareholder pressure for better results (and less taxes), along with the ease of corruption, tends to influence - positively or negatively - the professional performance.
Greetings!
The American Institute of Certified Public Accountants (AICPA) defines accounting as the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least of financial character, and interpreting the results thereof.
Accounting is a science and art at the same time, therefore, I may say that culture can affect accountants.
If you are interested in culture and its effects within in accounting organizations, I recommend reading around the term 'selection-socialization' within accounting firms. Many insightful papers have already looked at this, but much is still left to explore ;).
You could have a look at Abdolmohammadi et al. (2003) as a start: "Does Selection-Socialization Help to Explain Accountants' Weak Ethical Reasoning?"
Abdolmohammadi et al. (2003, Journal of Business Ethics)
http://link.springer.com/article/10.1023/A:1021691001119
Good luck with your studies