Cultural Influences on the Development of Accounting Practices in Malaysia

Abstract

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.

Citation

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. https://doi.org/10.1108/eb060732