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Karakteristik Akuntansi dan Seni Budaya

Sigit Santoso
Published October 2015

Abstract

Accounting is one of the sub-culture. A group of people who are directly involved in it is the accountants who are members of the profession. However, the accountant not only be in an environment that is narrow, the profession, but they also are in the wider environment, namely as a member of society in his country. How culture in the country will certainly be embraced by members of the community, including members of the accounting profession. Therefore accounting heavily influenced by the culture of a country where it is used. Four dimensional culture of a country would be used to review and assess the condition of the accounting profession in the broadest sense. It can be seen through its relationship with the four dimensions of accounting, namely professionalism, uniformity, conservatism, and Confidentiality (Disclosure). These four dimensions are dimensions important in accounting.

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