Proposed Research Title:
Impact of Organization culture on the procedures and techniques of accounting
Client Organisation (if applicable)
I am doing research on overall procedures and techniques of accounting in various organizations.
Accounting systems have their own specificity in each country. Culture not being often into consideration, the research mainly focuses on the influence of environmental factors. In this research I aim to highlight accounting systems and cultural characteristics relying in between each other. Accounting is also influenced by environment in which a company functions. Next is ethics, persuaded by the culture in which it is derived as an integral aspect of accounting. Religion is more than a belief. It constitutes involving unique practices and perspectives in accounting and new a way of life. Culture is not only linked with accounting but also with entire entity’s day to day activities. In other words, organizational culture is a relation between employer and employee. Consequently organizational culture affects the employees behavior, motivation and performance, but also affects other practices of the organization as an auditor's judgment or independence in accounting (Choe, Harrison, McKinnon, & Eu, 2002), (Maali & Napier, 2010).
This research also argued that enterprises can be conceptualized. In case to which they have a professional accounting. It seeks to introduce a theoretical framework for studying the effects of organizational culture on accounting sectors. Organizational life is a means of unify the activities of the members within the organization. This consist of a collection of different individuals and with various backgrounds. Culture sets the individual’s attitudes, behavior and standards. It is a very important part of the accounting system.
Research Problem / Research Question
As I was selecting the topic I came across numerious questionnaire regarding impact of culture on techniques of accounting. To figure out all the reasons and answer for the impact in accounting I had made some questions which help me to do my research plan and schedule make easy to find all the relevant solutions. The following are the questions I have arranged to go through my research.
1. 1. What influence does culture of an organization have on accountin g procedures?
2. 2. How does culture affects accounting standards?
3. 3. The impact of organizational culture on the procedure and technique of accounting.
Research Aim and Objectives
The title I choose for my research plan is to know the issue of Organization culture on the procedures and techniques of accounting. From this research my main aim is to find out how will these cultural differences will impact the organization’s procedures. I also want to further discuss about the positive as well as negative impact of cultural differences in any organization. This report focuses on relationships among firm's characteristics, organizational culture and the management accounting practices that has been used. In this report, organization culture and external environment of firms are considered as independent variables. As a dependent variable, the usage and practices of management accounting are considered. Firm's age, size, centralization and formalization are used to find out firm's characteristics. This research argues that how environmental and organizational variables affect to the usage level of management accounting practices. On the other hand, the main aim of choosing this research topic is to figure out whether the cultural dimension prevents their successful implementation in the firm or not. To understand this scenario, this research project will further provide a review of the literature concerning the relationship between the accounting and culture interpreting its findings in the cultural context.
Keywords for Literature Review
My research title is all about the impact of culture on techniques in accounting. For literature review I used few keywords in google scholar and found some related articles, journals and books.
I used the following key words to find the relevant articles.
• Organization culture on the techniques of accounting
• Cultural influences on accounting and its practices
• Cultural affects on accounting standards
• Relationship between culture and management
• Techniques and standards of management
Publication details of relevant articles for literature review
I have used various articles, journals and books from google scholars to cover my research topic. Among them the given four relevant articles are being used.
• Ingrid Jeacle, (2012) -Accounting and popular culture: framing a research agenda-, Accounting, Auditing & Accountability Journal, Vol. 25 Issue: 4, pp.580-601, https://doi.org/10.1108/09513571211225051
• Young, Meredith, -Cultural Influences on Accounting and Its Practices- (2013). Senior Honors Theses. 382.
• Culture, an important Factor in determining the accounting system, Interdisplinary Journal of Research and Development, Vol (I), No.1, 2014
• Neculai TABÃRÃ & Carmen NISTOR, 2014. -Cultural Dimensions In Accounting Systems,- European Journal of Accounting, Finance & Business
Data Collection Plan
As I am doing research on the impact of culture on procedures of accounting, I had to go through many journals, books and articles from google scholars where the related articles for my reseach project has been already published. I have gathered information from different journals and publications from the past; therefor I have used secondary data collection plan for my research topic.
This assiginment is of my Business research and the topic I am doing is about Impact of Organization culture on the procedures and techniques of accounting. The main aim of this research is to examine the combined effects of culture and orgarniatonal environment in its performance. To expalin this in brief, I have used various sites i.e google scholars, and tried to gather many informations from articals, books and journals available. I tried to fulfill all terms and conditions and used those information only for this research proposal. As I have used all the secondary data that have been already published in previous articles, all my research activities will be kept privately without harming other related companies.