The Impact of Culture on Governmental Accounting Innovations in Developing Countries

The Contingency Model Culturally Revisited
  • Patrick J. Devlin
  • Alan D. Godfrey
  • Cherif Merrouche


Early attempts to study accounting internationally resulted in countries being classified according to the factors that influence the nature and practice of accounting, with the focus of study being mainly on countries in the developed Western world.


Contingency Model Dominant Culture Management Control System Cultural Element Transitional Economy 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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Copyright information

© Springer Science+Business Media New York 2002

Authors and Affiliations

  • Patrick J. Devlin
  • Alan D. Godfrey
  • Cherif Merrouche

There are no affiliations available

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