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CULTURAL INFLUENCES ON ACCOUNTING SYSTEMSIn accounting, the importance of culture and its historical roots is now increasinglybeing recognized. Although there has been a lack of attention to this dimension inthe past in the international classification literature, Harrison and McKinnon(1986) proposed a methodological framework incorporating culture for analyzingchanges in corporate financial reporting regulation at the nation-specific level. Theuse of this framework to assess the impact of culture on the form and functioningof accounting was demonstrated through an analysis of Japan’s accounting system.Culture is considered an essential element in the framework for understanding howsocial systems change because culture influences norms and values and groupbehavior within and across systems.
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