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September 10, 2025

Cross-Cultural Influences in International Accounting: A Comparative Study

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Authors

MGMahima Gupta

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Overview

Comparative study reveals cultural dimensions influence financial reporting standards and practices worldwide.

Key Points

  • The study highlights significant cultural differences affecting international accounting practices, particularly in revenue recognition.
  • Emerging data from 50 accounting professionals emphasize ongoing challenges such as regulatory discrepancies and language barriers.
  • Analysis of Indian Accounting Standards compared to IFRS showcases disparities in financial consolidation and fair value measurement.
  • The findings suggest that achieving global accounting harmonization requires ongoing regulatory cooperation and cultural adaptability.

Cite This Study

Mahima Gupta (2025) studied this question.

synapsesocial.com/papers/68c1abf954b1d3bfb60e40fbhttps://doi.org/10.62823/mgm/ijaer/01.01.37
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