The designing and presentation a model for Cultural position evaluation on processing of accounting standards setting

Subject Areas : Journal of Cultural Management

هاشم نیکومرام ¹ , مهدی محمدی ²

1 - مسئول مکاتبات
2 - مسئول مکاتبات

Received: 2014-09-07 Accepted : 2014-09-07 Published : 2012-09-22

Keywords: accounting, Culture, accounting standards,

Abstract :

Introduction and Objective: This research studies and introduce operationally and extensively the recongnition and (or) setting cultural standards and sub-standards in accounting. It also considers the survey and implementation of introduced model within the two studies of Financial Accounting Standards Board in United states of American and International Accounting standards Board. Methods: This study methodologically is based on applied goal which it uses three methods of referential l(documentary or library), Delphi, and survey for gathering information. In other words, there is a kind of triangulation in this method and in order to pulify or confirm indexes and sub-indexes to present a model the logic Delphi technique has been used. Conclusion: The result of post test of each four hypothesis have not been rejected and the hypothesis which has not been rejected through obtained different of means by experts, the presented conceotual model has been confirmed and presented and recognized sub-indexes in this study have provided appropnate indexes in order to identify cultural positions in setting accounting standards.