IMPACT OF INTERNATIONAL CULTURE AND ACCOUNTING TOWARDS IFRS ADOPTION AND HARMONIZATION

Authors

  • Juwianto Halim Universitas Batam
  • RA Widyanti Diah Lestari Universitas Batam
  • Sumantri Sumantri Universitas Batam

DOI:

https://doi.org/10.37776/zuang.v15i2.1901

Abstract

This study aims to investigate the impact of culture on financial reporting disclosures prepared using the International Financial Reporting Standards (IFRS) by reviewing articles and/or research journals from various countries. The focus is on observing cultural influences from different regions such as Anglo, Germanic, Eastern European, and Arabic cultures. This literature review examines the various changes in financial reporting driven by cultural factors and how culture influences financial transparency in each country. The review contributes to the development of concepts in international accounting and cross-cultural studies. The contribution of this research lies in providing a deeper understanding of international accounting and cultural concepts, as well as their implications for corporate financial reporting in culturally diverse countries.

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Published

2025-08-07

Issue

Vol. 15 No. 2 (2025): AGUSTUS

Section

Articles

License

Copyright (c) 2025 Juwianto Halim, RA Widyanti Diah Lestari, Sumantri Sumantri

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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