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dc.contributor.authorBuys, Pieter Willem
dc.contributor.authorSchutte, Danie
dc.contributor.authorAndrikopoulos, Panagiotis
dc.date.accessioned2014-06-23T14:10:11Z
dc.date.available2014-06-23T14:10:11Z
dc.date.issued2012
dc.identifier.citationBuys, P.W. et al. 2012. Understanding accounting students' cultural diversity and its implication of the interpretation of IFRS. International business & economics research journal, 11(4):451-466. [http://journals.cluteonline.com/index.php/IBER]en_US
dc.identifier.issn0020-1693
dc.identifier.urihttp://hdl.handle.net/10394/10708
dc.identifier.urihttp://journals.cluteonline.com/index.php/IBER/article/view/6882/6957
dc.description.abstractIn the global business environment, accountants often adopt accountancy practices to suit their unique cultural and business environments. This aspect often makes the cross-border comparison of financial statements difficult. Several completed research projects conducted has revealed that culture often dictates the accounting environment and based thereupon, it is evident that culture is often closely integrated to accounting development, training and standard setting, as well as the application of accounting standards. This article considers the potential impact of diverse cultural backgrounds, as defined by the Hofstede and Gray methodologies on accountancy students in a cross-national inter-cultural context, including both developed and developing economical contexts. Using a sample consisting of final-year accounting students from two different university campuses in South Africa and a third university in the United Kingdom, our results suggest that culture does indeed play an important role on accounting education; and that it can also affect the acceptance, understanding and interpretation of accounting standards by these students.en_US
dc.language.isoenen_US
dc.publisherClute Instituteen_US
dc.subjectAccountingen_US
dc.subjectAccounting educationen_US
dc.subjectAccounting valuesen_US
dc.subjectcultureen_US
dc.subjectGAAPen_US
dc.subjectIFRSen_US
dc.titleUnderstanding accounting students' cultural diversity and its implication of the interpretation of IFRSen_US
dc.typeArticleen_US
dc.contributor.researchID10127100 - Buys, Pieter Willem
dc.contributor.researchID12617806 - Schutte, Daniel Petrus


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