THE DESIGNING AND PRESENTATION A MODEL FOR CULTURAL POSITION EVALUATION ON PROCESSING OF ACCOUNTING STANDARDS SETTING

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NIKOOMARAM HASHEM; MOHAMMADI MEHDI

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

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Journal: JOURNAL OF CULTURAL MANAGEMENT Year:2012 | Volume:6 | Issue:17 Page(s): 29-53

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Title

THE DESIGNING AND PRESENTATION A MODEL FOR CULTURAL POSITION EVALUATION ON PROCESSING OF ACCOUNTING STANDARDS SETTING

Author(s)

NIKOOMARAM HASHEM | MOHAMMADI MEHDI | Issue Writer Certificate

Keywords

ACCOUNTINGQ2

CULTUREQ2

ACCOUNTING STANDARDSQ2

Abstract

Introduction and Objective: This research studies and introduce operationally and extensively the recongnition and (or) setting cultural standards and sub-standards in ACCOUNTING. It also considers the survey and implementation of introduced model within the two studies of Financial ACCOUNTING Standards Board in United states of American and International ACCOUNTING standards Board.Methods: This study methodologically is based on applied goal which it uses three methods of referential l(documentary or library), Delphi, and survey for gathering information. In other words, there is a kind of triangulation in this method and in order to pulify or confirm indexes and sub-indexes to present a model the logic Delphi technique has been used.Conclusion: The result of post test of each four hypothesis have not been rejected and the hypothesis which has not been rejected through obtained different of means by experts, the presented conceotual model has been confirmed and presented and recognized sub-indexes in this study have provided appropnate indexes in order to identify cultural positions in setting ACCOUNTING standards.

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APA: Copy

NIKOOMARAM, HASHEM, & MOHAMMADI, MEHDI. (2012). THE DESIGNING AND PRESENTATION A MODEL FOR CULTURAL POSITION EVALUATION ON PROCESSING OF ACCOUNTING STANDARDS SETTING. JOURNAL OF CULTURAL MANAGEMENT, 6(17), 29-53. SID. https://sid.ir/paper/199573/en

Vancouver: Copy

NIKOOMARAM HASHEM, MOHAMMADI MEHDI. THE DESIGNING AND PRESENTATION A MODEL FOR CULTURAL POSITION EVALUATION ON PROCESSING OF ACCOUNTING STANDARDS SETTING. JOURNAL OF CULTURAL MANAGEMENT[Internet]. 2012;6(17):29-53. Available from: https://sid.ir/paper/199573/en

IEEE: Copy

HASHEM NIKOOMARAM, and MEHDI MOHAMMADI, “THE DESIGNING AND PRESENTATION A MODEL FOR CULTURAL POSITION EVALUATION ON PROCESSING OF ACCOUNTING STANDARDS SETTING,” JOURNAL OF CULTURAL MANAGEMENT, vol. 6, no. 17, pp. 29–53, 2012, [Online]. Available: https://sid.ir/paper/199573/en

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