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Cultural Influences on the Development of Accounting Practices in Malaysia

Cultural Influences on the Development of Accounting Practices in Malaysia This study examines the effect of the substantial changes in economy and culture on Malaysian accounting practices during the economic growth of 1987 to 1997. This paper provides evidence that accounting practices changed in order to adapt to their new environment. This study provides further evidence that relationships between culture and accounting hold in a changing environment and that Gray's 1988 theory can explain this relationship within the Malaysian context. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

Cultural Influences on the Development of Accounting Practices in Malaysia

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References (13)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1321-7348
DOI
10.1108/eb060732
Publisher site
See Article on Publisher Site

Abstract

This study examines the effect of the substantial changes in economy and culture on Malaysian accounting practices during the economic growth of 1987 to 1997. This paper provides evidence that accounting practices changed in order to adapt to their new environment. This study provides further evidence that relationships between culture and accounting hold in a changing environment and that Gray's 1988 theory can explain this relationship within the Malaysian context.

Journal

Asian Review of AccountingEmerald Publishing

Published: Feb 1, 2000

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