THE IMPACT OF CULTURAL FACTORS ON THE IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

BANAEE KHALILABAD MARYAM; POURZAMANI ZAHRA

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

Journal Paper

Paper Information

Journal: Journal of Empirical Research in Accounting Year:2017 | Volume:6 | Issue:24 Page(s): 177-201

Download Full-Text

Persian Verion

View:

954

Download:

Cites:

Information Journal Paper

Title

THE IMPACT OF CULTURAL FACTORS ON THE IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS

Author(s)

BANAEE KHALILABAD MARYAM | POURZAMANI ZAHRA | Issue Writer Certificate

Keywords

CULTURAL FACTORSQ1

INTERNATIONAL STANDARDSQ1

FINANCIAL REPORTINGQ1

Abstract

The culture of a society unconsciously impact on the design and implementation of information systems in companies and organizations of that society. Obviously, accounting that is a part of the performance of business firm, hardly affected by national and organizational culture. On the other hand needs to globalization and integrating FINANCIAL REPORTING systems, has already been raised. In this regard aim of this study is to investigate the influence of CULTURAL FACTORS on International FINANCIAL REPORTING standards. This study is an applied research regarding and on methods of collecting and analyzing data, descriptive research and survey The study population is exchange brokers, senior auditors, banking experts and accounting PhD students. Data collected by questionnaire and structural equation model using SPSS software and analyzed LISREL. The results showed among the cultural aspects of the research, avoiding of uncertainty has a significant and positive impact on the INTERNATIONAL STANDARDS of FINANCIAL REPORTING.

Cites

No record.

References

No record.

Cite

APA: Copy

BANAEE KHALILABAD, MARYAM, & POURZAMANI, ZAHRA. (2017). THE IMPACT OF CULTURAL FACTORS ON THE IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 6(24 ), 177-201. SID. https://sid.ir/paper/241132/en

Vancouver: Copy

BANAEE KHALILABAD MARYAM, POURZAMANI ZAHRA. THE IMPACT OF CULTURAL FACTORS ON THE IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2017;6(24 ):177-201. Available from: https://sid.ir/paper/241132/en

IEEE: Copy

MARYAM BANAEE KHALILABAD, and ZAHRA POURZAMANI, “THE IMPACT OF CULTURAL FACTORS ON THE IMPLEMENTATION OF INTERNATIONAL ACCOUNTING STANDARDS,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 6, no. 24 , pp. 177–201, 2017, [Online]. Available: https://sid.ir/paper/241132/en

Related Journal Papers