Simple theories for complex processes: Accounting policy and the market for myopia

Of Messiness, Systems and Sustainability: Towards a More Social and Environmental Finance and Accounting

“…1, Gray, 1990. The in¯uence has also been indirect in that one of the most seminal in¯uences in academic accounting and ®nance has been the`Shef®eld School' who, themselves, were much in¯uenced by systems theory (see, e.g., Lowe & McInnes, 1971;Lowe & Tinker, 1977;Lowe et al, 1983).…”

Theoretical studies of the historical development of the accounting discipline: A review and evidence

“…This conclusion is challenged by Lowe et al (1983), who argue that accounting theories can also lead the political interest, if they are generated in response to a 'societal dynamic need', with further theories emerging once the issue becomes politically active (1983: 34). Peasnell and Williams (1986) also challenge Watts and Zimmerman's view, on the grounds that the academic reward system does not provide incentives to provide excuses.…”

The impact of cultural factors on the implementation of global accounting standards (IFRS) in a developing country

“…According to Hofstede (2001, p. 1), "Culture is defined as collective programming of the mind; it manifests itself not only in values, but in more superficial ways: in symbols, heroes, and rituals". Prior research suggests that the accounting practices of a country are highly influenced by cultural forces (Blodgett, Hoitash, & Markelevich, 2014;Burchell, Clubb, Hopwood, Hughes, & Nahapiet, 1980;Ferrero, Hoffman, & McNulty, 2014;Lowe, Puxty, & Laughlin, 1983;Mustafa & Lines, 2013;Walker & Dyck, 2014). This is because accounting is a product of its environment and a particular environment is unique to its time and locality (Perera, 1989).…”