A Perspective on Cultural Dimensions of Accounting

over the last few years, a strong tendency has emerged to use behavioral theories in accounting research. Undoubted, such studies have enriched the field of accounting and makes out it from boring and quite technical field. Since Interesting studies have been done in the world about the arena of accounting and environmental factors affecting it, that all of which are confirmed that there is a direct interaction between accounting and environment (Hofstede,1987). These results suggest that development of accounting can be effected by diverse environmental factors which culture is one of the most important elements of them. This Study is an attempt to the areas and elements of culture and the impact of it on accounting. In this regard, the relationship between accounting, the knowledge that have the same shape in all societies with no sub-cultural values, And Culture is one of the causes of differences in accounting practices and will be examined in the Format of various studies.