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Choi and Muelller (1984) concluded that the accounting concepts, like the other social sciences and is based on or derived from environmental analysis. T, he runs the innovation of accounting and non accounting factors. They concluded with a list of environmental factors, they have a direct impact on the development of accounting, which include:1. Legal system;2. Political system;3. The nature of ownership of the business.4. Differences in the size and complexity of the business;5. The social climate;6. The level of the business development;7. The inferred degree of legislative action.8. There is no specific accounting legislation;9. The speed of innovation of business;10. The stage of economic development;11. Pattern of growth of economy;12. To develop vocational education and management.Although detailed, this kind of explanation seem mysterious to accommodate the outline of environmental factors, and some factors overlap, depending on the area. Through the analysis of the factors mentioned above, the author conceives that factor 3, 4, 6, 9, 10, 11 can be taken in the area of economic factor. From a factor of 1 and 7. The factor of 5, and the social climate, cultural dimension, and thus five aspects of legal, political, economic, cultural and professional factors, can be identified from Chu Ci and Muller. I dated show has given more attention to the mutual relationship between the cultural and economic values, although they suggest w ould be a breakthrough in a large international accounting accounting research dimension, if the researchers were c ould include cultural analysis in their studies.
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