The Effects of Organisational Culture on Choices of Accounting Methods

This paper seeks to develop a theoretical framework for studying the effects of organisational culture on choices of corporate reporting practices. It is argued that enterprises can be conceptualised in terms of the extent to which they have a professional accounting sub-culture (PASC) reflecting the use of accounting as a symbol, language, ideology, ritual and myth. The research also includes an exploratory study of three types of measurement practices and three forms of voluntary disclosure of information. The results suggest that the concept of a PASC could be a useful theoretical construct and that it may influence the choice of certain measurement and disclosure practices.