Preview

Abstract

Satisfactory Essays
Open Document
Open Document
305 Words
Grammar
Grammar
Plagiarism
Plagiarism
Writing
Writing
Score
Score
Abstract
Abstract
The exploratory research in this thesis analyses the influence of culture and politics on accounting change since independence. A theoretical framework is proposed within which historical studies of the influence of culture and politics on accounting and accounting change may be undertaken. In this framework, the accounting system is viewed as part of the whole social system in the country of study, providing information for decision making and providing a tool for economic and social development. Culture affects all the social systems in the country, including the accounting system and the outcome of the process for accounting change is affected by political processes. Using the framework, accounting changes in India are broken down into three phases, a source phase, a diffusion phase and a reaction phase. In the source phase, change to the accounting system is set in motion, usually from outside the accounting system. The diffusion phase of any change looks at how change is dispersed and accommodated within the system and the reaction phase of any accounting change looks at how the accounting system is modified subsequent to the diffusion phase. The diffusion phase and the reaction phase encompass both intra-system activity, activity between the different components of the accounting system and trans-system activity, activity between the accounting system and its neighbouring systems and both types of activity determine the outcome of any change. The framework is used to analyse key changes to the accounting system in India from independence in 1947 through to 1998. The source of accounting change is usually seen to coine from outside the accounting system in India and relates mainly to the social and economic development of India. In both the diffusion and reaction phases, intra-system activity takes place between the main regulatory authorities within the accounting system which are identified to be

You May Also Find These Documents Helpful

  • Best Essays

    ACCG 224

    • 2108 Words
    • 9 Pages

    Leases are an important way of financing for many big organizations but under the current accounting standards a majority of the leases are not reported under the lessee’s balance sheet and sometime the values are quite large and hence the existing standards have been criticized for failing to meet the needs of users of financial statements because they do not always provide a faithful representation of leasing transactions. Currently David Jones Ltd leases most of its offices and stores as it makes a lot of sense financially to do so, the firm has been making great profits over the last couple of years and is expected to grow at the same pace with new stores coming up in Perth and Melbourne. However, under the new accounting standards proposed by the IASB, an entity shall classify a lease as either a Type A lease or a Type B lease. An entity shall not reassess the classification after the commencement date. Hence leases now are classified differently from the “Operating and Finance leases” that existed under the previous accounting system and also treated in a different manner. Type A and Type B leases under…

    • 2108 Words
    • 9 Pages
    Best Essays
  • Powerful Essays

    Investment 8th by Bodie

    • 3842 Words
    • 16 Pages

    Accounting is a system of measuring and reporting results of business activities to interested users.…

    • 3842 Words
    • 16 Pages
    Powerful Essays
  • Good Essays

    Sharia's Case

    • 627 Words
    • 3 Pages

    * Islam accepts the fact that accounting is a social construction and itself constructs social reality but this reality which the accounting constructs must conform to the dictates of Islamic belief.…

    • 627 Words
    • 3 Pages
    Good Essays
  • Good Essays

    Accounting is “an information system that identifies, records, and communicates the economic events of an organization to interested…

    • 703 Words
    • 3 Pages
    Good Essays
  • Powerful Essays

    Accounting System

    • 879 Words
    • 4 Pages

    An accounting system is the methods and procedures used to collect, classify, summarize, and report the businesses financial information…

    • 879 Words
    • 4 Pages
    Powerful Essays
  • Good Essays

    Accounting - Chapter 1

    • 1205 Words
    • 5 Pages

    Accounting is a system for gathering data about an entity’s economic activity, processing and organizing the data and in turn, communicating that information to people who want to use it to make decisions.…

    • 1205 Words
    • 5 Pages
    Good Essays
  • Best Essays

    Accounting is a kind of activities which started from ancient times. when people know how to keep information, they began to find ways to keep those information and want to show others, such as the mural which can keep a scene for other people to see what happened in that particular moment and use shell to do account activities. In other words, accounting is a human activity which uses a “thing” represents another original one, and this practice, which can be called the process of representing (Lightfoot 2012. P. 3). However, the “thing” we often use is not completely the truth, like Armstrong (2002) mentioned, the accounting activities are not like a printer to copy the reality, it does not just show you the accounting report to give you a statement that maybe the truth, or maybe not. Armstrong (2002) prefers to treat accounting as a social activity, in his theory, social element such as human understanding, personal interest and social environment can greatly affect accounting activities, because the account report must be read by someone, and the contained information should be used by those specific people in order to know the general situation and then make decisions (Yong, 2006 cited in Paton and Littleton, 1940). Throughout the whole process, it may be a question about whether the information can…

    • 3176 Words
    • 13 Pages
    Best Essays
  • Good Essays

    Research Paper Abstract

    • 691 Words
    • 3 Pages

    A research paper abstract is an essence of the research paper itself, written for a specific purpose and in very precise words and would only be written if asked for. Often professors ask students to write an abstract which would explain in simple and precise terms, the purpose of the research and the conclusion. Sometimes, before going through the research paper itself, readers often prefer to go through the research paper abstracts which help them in choosing which research paper to pursue further. A typical abstract should provide the following information:…

    • 691 Words
    • 3 Pages
    Good Essays
  • Good Essays

    Abstract

    • 678 Words
    • 2 Pages

    As a nursing student, I learned to shave patients in preparation for surgery; as a public health nurse, I taught mothers to clean their infants' umbilical cords with alcohol and showed patients newly diagnosed with diabetes how to wipe the skin with alcohol before injecting insulin. Since then, high-quality research has shown that pre-operative shaving increases rather than decreases post-operative infections (Kjonniksen et al. 2002), that cleaning umbilical cords with sterile water shortens the time to cord separation without increasing infections (Medves and O'Brien 1997) and that insulin can be safely injected through clothing (Fleming et al. 1997). These are only three of innumerable examples of how high-quality studies of nursing care can influence our practice.As a nursing student, I learned to shave patients in preparation for surgery; as a public health nurse, I taught mothers to clean their infants' umbilical cords with alcohol and showed patients newly diagnosed with diabetes how to wipe the skin with alcohol before injecting insulin. Since then, high-quality research has shown that pre-operative shaving increases rather than decreases post-operative infections (Kjonniksen et al. 2002), that cleaning umbilical cords with sterile water shortens the time to cord separation without increasing infections (Medves and O'Brien 1997) and that insulin can be safely injected through clothing (Fleming et al. 1997). These are only three of innumerable examples of how high-quality studies of nursing care can influence our practice.…

    • 678 Words
    • 2 Pages
    Good Essays
  • Powerful Essays

    Burns. J., (1999) “The dynamics of accounting change, Inter-play between new practices, routines, institutions, power and politics”, Accounting, Auditing & Accountability Journal, 13:5, pp. 556-596…

    • 2021 Words
    • 9 Pages
    Powerful Essays
  • Satisfactory Essays

    Abstract Wia

    • 261 Words
    • 2 Pages

    The Adult Education and Economic Growth Act (AEEGA) amended the Workforce Investment Act (WIA) to encourage the use and availability of career pathways for low-skilled adults, focus on postsecondary education, career success and help students meet the needs of 21st century jobs. The Workforce Investment Act of 2012 (“H.R. 4227”) modernizes and enhances the adult education system to better meet the longer-term, postsecondary, and employment needs of students. Bridge programs are one way to encourage career pathways for low-skilled adults. Programs like the Integrated Basic Education and Skills Training Program link adult basic education with adult secondary education and community college occupational programs. Focus on postsecondary education instead of just having a GED is occurring through integrated education and training, and concurrent enrollment, which helps students to progress more quickly by allowing them to earn credits in both basic skills courses and postsecondary level classes. The Colorado Community College System commissioned a project called CO SUN that worked to promote the successful transition of out-of-school youth to community colleges. This program helped learners gain higher scores on TABE reading and math tests, and become better prepared for postsecondary education. At the conclusion of the program, 49 of 61 students enrolled in college-level community college courses. Adult education provides opportunity for career success in the 21st century by establishing a new title, 21st Century Technology and Skills for Adult Learners. This new title includes funding to expand access to adult education through the use of technology and assist students in developing technology…

    • 261 Words
    • 2 Pages
    Satisfactory Essays
  • Good Essays

    Let’s start by defining accounting; “Accounting is the information system that measures business activity, processes the data into reports, and communicates the results to decision makers, it’s the language of the business.”…

    • 609 Words
    • 3 Pages
    Good Essays
  • Powerful Essays

    China's Budget

    • 4743 Words
    • 19 Pages

    Among them are 1,800,000 accountants working in the almost 500,000 administrative agencies and public service institutions in the public sector, and many more are in state enterprises.…

    • 4743 Words
    • 19 Pages
    Powerful Essays
  • Better Essays

    Delima Case Study

    • 9185 Words
    • 37 Pages

    Wolk and Tearney (1997) state that the diversity of users has been the main obstacle in determining the objectives of accounting. Even within a group of users there is also extensive diversity. Different objectives would also exist in societies other than the capitalist society where conventional accounting was developed. In a socialist society, for example, the objective of accounting is to strengthen the control of the central authorities over the activities of an enterprise (Bailey, 1988). Consequently, in the design of the standardized accounting systems, the central authorities are regarded as the primary users of the information to be generated rather than the capital provider as in the capitalist society (Bailey, 1988). The reason for this different accounting is explained by Hameed (2001) in that a different…

    • 9185 Words
    • 37 Pages
    Better Essays
  • Powerful Essays

    Kjbhkjbhnlk

    • 35916 Words
    • 144 Pages

    Accounting is an information system that measures business activities, processes information into reports and communicates the reports to decision makers.…

    • 35916 Words
    • 144 Pages
    Powerful Essays