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Paper Information

Journal:   DANESHVAR RAFTAR   DECEMBER 2005-JANUARY 2006 , Volume 12 , Number 14 (SPECIAL EDITION ON MANAGMENT 5); Page(s) 21 To 34.
 
Paper: 

THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT

 
 
Author(s):  ETEMADI H., TAVAKOLI M.
 
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Abstract: 

Using a 31-year Iranian data set, which covers the years 1973-2002, this study empirically, investigates the directional and size effects of the environmental factors on the development of accounting in Iran. Additionally, the study tests the relationship between accounting and its business environment over time. Four environmental factors are used to explain the variation observed over time in accounting development. These factors are; the economic development, the political development, the stock market development, and the amount of private investment.
The overall results obtained from the regression and other statistical tests indicated that there is a strong relationship between the economic development and accounting development in Iran and that this relationship varies with time. Results did not support the relationship between political or stock market development and accounting development. The results of the t- test, Z-test, and the Man-Withney test showed that the effect of the environmental factors on accounting development differs over time. The authors hope to have provided researchers a better understanding of the environmental factors influencing accounting development.

 
Keyword(s): CONTINGENCY MODEL, ACCOUNTING DEVELOPMENT, ECONOMIC DEVELOPMENT, POLITICAL DEVELOPMENT, STOCK MARKET DEVELOPMENT
 
 
References: 
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Citations: 
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APA: Copy

ETEMADI, H., & TAVAKOLI, M. (2006). THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT. DANESHVAR RAFTAR, 12(14 (SPECIAL EDITION ON MANAGMENT 5)), 21-34. https://www.sid.ir/en/journal/ViewPaper.aspx?id=273546



Vancouver: Copy

ETEMADI H., TAVAKOLI M.. THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT. DANESHVAR RAFTAR. 2006 [cited 2021August03];12(14 (SPECIAL EDITION ON MANAGMENT 5)):21-34. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=273546



IEEE: Copy

ETEMADI, H., TAVAKOLI, M., 2006. THE EFFECTS OF ENVIRONMENTAL FACTORS ON ACCOUNTING DEVELOPMENT. DANESHVAR RAFTAR, [online] 12(14 (SPECIAL EDITION ON MANAGMENT 5)), pp.21-34. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=273546.



 
 
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