The issue of cultural influence in explaining behaviour in social systems has been recognised for some time, however, its impact on accounting as a social system is a more recent field of study. This paper examines the theory of cultural influence on the international practice of accounting and critiques the contemporary research methodologies used to test this

The challenge of an enabling accounting is to move beyond providing insightful and incisive critiques of accounting to attempting to make accounting work as a positive force in the pursuit of democratic, in the sense of universally inclusive modes, social progress. Enabling accounting gains energy and direction from the criticism that critical accounting research and scholarship provides and se...

Investment in the agricultural sector is important because this sector greatly affects the realms of providing food independence and security, employment, sustainable development, and environmental preservation. So, this study investigated the socio-economic impacts (direct and indirect effects) of the investment development policy on the agricultural sector and its sub-sectors in Iran in 2011 ...

up to three decades ago, economic statistics could systematically meet the statistical needs and economic views quantitative analyses requirements (known as growth – centered views) in the framework of national accounts and input-output tables. however, owing to the insensitivity of these views to simultaneous survey of socio-economic issues, no attention has been paid to systematizing social s...