STUDY OF THE INFLUENCE OF ENVIRONMENTAL FACTORS ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION (FEATURE COMPARISON)

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CHAVOSHANI MOJTABA; JAMSHIDINAVID BABAK

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Journal: QUANTITATIVE RESEARCHES IN MANAGEMENT Year:2011 | Volume:2 | Issue:3 Page(s): 71-83

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Information Journal Paper

Title

STUDY OF THE INFLUENCE OF ENVIRONMENTAL FACTORS ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION (FEATURE COMPARISON)

Author(s)

CHAVOSHANI MOJTABA | JAMSHIDINAVID BABAK | Issue Writer Certificate

Keywords

FEATURE COMPARISONQ2

CULTURAL VALUESQ2

THE POWERQ2

THE UNCERTAINTY OF THE FUTUREQ2

INDIVIDUALISMQ2

MAN ADJECTIVEQ2

Abstract

So far, some interesting studies in the field of accounting and environmental factors affect the world has been thoroughly. This may stem from the importance of coordination with international accounting standards is the world's national accounting. Gray with a combined value of the cultural dimensions of values determined by Houfsted and accounting, accounting systems provide a model for studying the influence. The aim of this study is to explore this issue between environmental factors and the ability to compare the qualitative characteristics of accounting information is there or not. To achieve the objectives of this study is the use of SEM. SEM is a multivariate analysis technique is very general and powerful family and multiple regressions to develop a more accurate expression "general linear model". This method allows the researcher to a set of regression equations to examine the species at the same time. The above results indicate that the characteristic FEATURE COMPARISON between Houfsted CULTURAL VALUES (power distance, uncertainty about the future, INDIVIDUALISM, and MAN ADJECTIVE horizons of the community) has established the following relationship: consistency and variable direct relationship exists between THE POWER, but MAN ADJECTIVE variables and horizons of the people there is an inverse relationship. Procedures vary between identity and INDIVIDUALISM, the negative relationship is established, but with the uncertainty of future variables and significant direct association was observed. Another contribution to this article, the need for greater coordination of national accounting, international accounting standards in different countries of the world Features that are seen as affecting the quality of information.

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APA: Copy

CHAVOSHANI, MOJTABA, & JAMSHIDINAVID, BABAK. (2011). STUDY OF THE INFLUENCE OF ENVIRONMENTAL FACTORS ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION (FEATURE COMPARISON). QUANTITATIVE RESEARCHES IN MANAGEMENT, 2(3), 71-83. SID. https://sid.ir/paper/192048/en

Vancouver: Copy

CHAVOSHANI MOJTABA, JAMSHIDINAVID BABAK. STUDY OF THE INFLUENCE OF ENVIRONMENTAL FACTORS ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION (FEATURE COMPARISON). QUANTITATIVE RESEARCHES IN MANAGEMENT[Internet]. 2011;2(3):71-83. Available from: https://sid.ir/paper/192048/en

IEEE: Copy

MOJTABA CHAVOSHANI, and BABAK JAMSHIDINAVID, “STUDY OF THE INFLUENCE OF ENVIRONMENTAL FACTORS ON THE QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION (FEATURE COMPARISON),” QUANTITATIVE RESEARCHES IN MANAGEMENT, vol. 2, no. 3, pp. 71–83, 2011, [Online]. Available: https://sid.ir/paper/192048/en

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