Question

Do cultures or organization influence the accounting theory?

Answer 1

Answer:

Accounting procedures are immensely influenced by organizational culture, which includes ethics and value system in the organization. Most of the corporate fraud takes place through manipulation of accounting procedure. " window dressing " of accounts is a common phenomenon.

Answer 2

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✏️One influence of culture is resistance to planned change from existing  accounting procedures to new accounting procedures

✏️Organisational actors, over time, may adapt  'accounting procedures' to meet the collective or shared values/culture of the company rather than to meet the intended financial reporting objective of the accounting procedure.

✨YES, CULTURES OR ORGANIZATION INFLUENCE THE ACCOUNTING THEORY.