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Key research themes
1. How does culture influence accounting education and academic capabilities in globalized classrooms?
This theme investigates the interaction between cultural diversity and accounting education, focusing on how cultural backgrounds impact learning styles, educators' cultural intelligence, and the challenges of teaching in multicultural environments. Understanding these factors is critical to developing effective pedagogy and curricula that can accommodate international students and diverse academic staff within accounting programs.
Key finding: Through a comprehensive literature review, this paper found consistent evidence that culture significantly affects accounting students' learning processes, with notable differences between Asian and Western students. The... Read more
Key finding: Using survey data from accounting students in a culturally unique Indonesian setting, this study revealed gender differences in ethical self-perception biases that could inform accounting education strategies. Specifically,... Read more
Key finding: This replication study reinforced earlier findings that Minangkabau women are more susceptible to holier-than-thou perception bias compared to men, with construal of self found non-influential. The research demonstrates the... Read more
2. How do national culture and societal values shape accounting systems and financial reporting practices internationally?
This research strand examines the nexus between broad cultural dimensions—such as power distance, uncertainty avoidance, individualism, and collectivism—and accounting values, systems, and financial reporting quality. Studies typically draw on frameworks by Hofstede, Gray, and Schwartz to explicate differential national accounting practices, the adoption of international accounting standards (e.g., IFRS), and organizational governance in culturally diverse contexts. Understanding these cultural contingencies is essential for policy makers, multinational firms, and standard setters aiming to harmonize accounting across borders.
Key finding: Building on Gray’s cultural accounting values and Hofstede’s cultural dimensions, this paper developed an expanded profile identifying cultures favorable to IFRS adoption. It demonstrated that cultures characterized by low... Read more
Key finding: Using empirical data from Indonesian zakat institutions, this study confirmed that organizational culture significantly influences financial reporting quality and, indirectly, good governance within Islamic financial... Read more
Key finding: This study applied existing cultural models longitudinally within the Indonesian accounting setting, revealing that changes in cultural norms strongly correlate with the development of accounting standards and financial... Read more
Key finding: This theoretical paper critically examined Gray’s accounting values model linked to Hofstede’s cultural dimensions, proposing that cultural value orientations—professionals’ emphasis on professionalism vs. statutory control,... Read more
Key finding: This literature review synthesized research applying Hofstede’s, Gray’s, and Schwartz’s cultural dimensions to explain international variations in accounting principles and financial disclosure. The paper highlighted... Read more
3. What are the roles of religion, ethics, and cultural values in shaping accounting theory and practices?
This research theme focuses on the influence of religious worldviews, ethical norms, and cultural value systems on the conceptualization and evolution of accounting practices, including creative accounting, debt accounting, and Islamic accounting perspectives. It interrogates how these factors frame accounting as a social and moral practice beyond its technical functions, emphasizing the importance of integrating ethical-religious dimensions into accounting education, theory, and institutional practices.
Key finding: This conceptual review highlighted the fragmented but growing field of Accounting from Islamic Perspectives (AIP), underscoring the need for coordinated international research efforts to formalize the discipline. The paper... Read more
Key finding: Employing an Islamic ethnomethodological approach, this qualitative study revealed that debt accounting among Muslim households includes emotional and faith-based dimensions absent in conventional accounting. Debt was... Read more
Key finding: This critical essay argued that mainstream accounting theory's attempts to emulate natural sciences overlook accounting’s nature as a social science embedded in human behavior, culture, and ethics. It advocated for an... Read more
Key finding: Offering a reflective commentary, this paper critiqued conventional accounting definitions as overly technical and detached from accounting’s social and moral dimensions. It called for a redefinition of accounting that... Read more