Studying Financial Reporting Practice With Cultural Perspective: A Note for Doing Researh in The Indonesian Environment  

Oleh:

Chariri, Anis

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 9 no. 2 (Aug. 2009), page 115-138.
Topik: Finacial reporting; Javanese culture; Institutions; Qualitatif reasrch

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Studies of financial reporting have procee directions and haeve raise concerns about the roles of corporate governance mechanisms, auditors and regulators in monitoring managers' behavior. Most of these studies have been dominated by the positive accounting research paradigm framework. However, emprical studies have not provide conclusive and convincing evidence to support the claims made for the usefulness of financial reporting. Such studies produced different results, but they did not provide conclusive and convincing explanations for such different findings. this paper argues that accounting practice is influenced not only by economic variables as claimed by the proponents of positive research, but also by institutional, political dan cultural environments. Consequently, this study suggests some notes to study financial reporting practice within cultural perspective especially in the Indonesian environment.

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