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The influence of culture on judgments of accountants in Fiji

Chand, Parmod and White, Michael M. (2006) The influence of culture on judgments of accountants in Fiji. Australian Accounting Review, 16 (40). pp. 82-88. ISSN 1035-6908

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Abstract

This study examines whether culture affects interpretation and application of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). Specifically, it investigates the influence of culture on the propensity to frame and execute judgments by professional accountants from two different ethnic groups in Fiji (Fijians and Indo-Fijians) while applying selected IAS/IFRS. No significant differences in the propensity to make judgments or the nature of judgments formulated by the professional accountants were detected. The results suggest that one or more sources of professional influence serve to override the different cultural values of the two ethnic groups while providing judgments.

Item Type: Journal Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Economics (FBE) > School of Accounting and Finance
Depositing User: Ms Neha Harakh
Date Deposited: 19 Oct 2006 12:21
Last Modified: 09 Jul 2012 19:20
URI: http://repository.usp.ac.fj/id/eprint/266
UNSPECIFIED

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