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论文题目：External influences on Accounting
论文语种：英文
您的研究方向：会计
是否有数据处理要求：否
您的国家：英国
您的学校背景：Royal Holloway, University of London
要求字数：1000
论文用途：本科考试题目
是否需要盲审（博士或硕士生有这个需要）：否
补充要求和说明：(a) Critically discuss the influence of political, economic, institutional and cultural dimensions on accounting, illustrating your answer with examples.(may explain for example Tax difference: code law and common law)

External influences on accounting

Topic:
Critically discuss the influence of political, economic, institutional and cultural dimensions on accounting, illustrating your answer with examples.

Introduction
Accounting as a management activity, is an information system. It is always dependent on the objective environment of the production development, the development of accounting reflects the accounting value, accounting thought, accounting culture and accounting technology under different circumstances (Adhikari & Tondkar, 1992). The study of accounting issues in any period should always be the objective environment of accounting as the starting point and foothold.
This essay aims to explore the influence of political, economic, institutional and cultural dimensions on accounting.

Political influence

Economic influence

Institutional influence

Cultural influence

Conclusion
The impact of accounting environmental factors on accounting model is multifaceted and very important, and its impact on the financial accounting report is extremely far-reaching. As the market economy continues to improve, with the advent of the knowledge economy era, we should have good accounting practices to enhance study and discussion on the theory and practice of the financial accounting reports, to further improve its content and structure and change the form of financial accounting reports, for the promotion of the correct process and fair reporting of financial information, and provide conditions for an accurate understanding of business information users and the efficient use of financial accounting.

References
Adhikari, A & Tondkar, RH 1992, ‘Environmental Factors Influencing Accounting Disclosure Requirements of Global Stock Exchanges’, Journal of International Financial Management & Accounting, vol.4, iss.2, pp.75-105.

Gray, SJ 1988, ‘Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally’, Abacus, vol.21, iss.1, pp.1-15.

HassabElnaby, HR, Epps, RW & Said, AA 2003, ‘The impact of environmental factors on accounting development: an Egyptian longitudinal study’, Critical Perspectives on Accounting, vol.14, iss.3, pp.273-292.

Hopwood, AG & Miller, P 1994, ‘Accounting as social and institutional practice’, Cambridge University Press.

Jeon, BM & Sickles, RC 2004, ‘The role of environmental factors in growing accounting’, Journal of Applied Economics, vol.19, iss.5, pp.567-591. https://www.51lunwen.org/Accounting/2012/0620/1528126510.html

Perera, MHB 1990, ‘The cultural relativity of accounting and international patterns of social accounting’, Advances in International Accounting.