Volume 1, Number 14 (1-2006)                   cs 2006, 1(14): 21-34 | Back to browse issues page


XML Persian Abstract Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Eatemadi H, Tavakoli M. The Effects of Environmental Factors on Accounting Development. cs. 2006; 1 (14) :21-34
URL: http://cs.shahed.ac.ir/article-1-199-en.html

Associate Professor
Abstract:   (8084 Views)

 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.

Full-Text [PDF 265 kb]   (821 Downloads)    
Type of Study: Research | Subject: Special

Add your comments about this article : Your username or email:
Write the security code in the box

© 2015 All Rights Reserved | Business Strategies

Designed & Developed by : Yektaweb