The effect of harmonization and cultural differences on international accounting
Abstract
Accounting standards and accounting practices will change depending on economic growth, government policies, cultural differences, inflation and others because accounting is a social science. In terms of accounting, the differences that occur regarding international standards need to harmonize international accounting with convergence. This paper contains about the influence of cultural differences between countries in terms of accounting standards, the need for harmonization, the factors that encourage the necessary harmonization, and the extent to which the development of convergence of accounting standards is carried out.
How to Cite This Article
Nazla Aminy, Sanni Rolina Sipayung, Iskandar Muda (2021). The effect of harmonization and cultural differences on international accounting. International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 2(4), 311-316.