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Cultural Influences on the Development of Accounting Practices in Malaysia

Takiah Mohd Iskandar (Universiti Kebangsaan Malaysia)
Hamid Pourjalali (University of Hawaii at Manoa)

Asian Review of Accounting

ISSN: 1321-7348

Article publication date: 1 February 2000



This study examines the effect of the substantial changes in economy and culture on Malaysian accounting practices during the economic growth of 1987 to 1997. This paper provides evidence that accounting practices changed in order to adapt to their new environment. This study provides further evidence that relationships between culture and accounting hold in a changing environment and that Gray's (1988) theory can explain this relationship within the Malaysian context.


Mohd Iskandar, T. and Pourjalali, H. (2000), "Cultural Influences on the Development of Accounting Practices in Malaysia", Asian Review of Accounting, Vol. 8 No. 2, pp. 126-147.




Copyright © 2000, MCB UP Limited

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