The Role of the Cultural Dimensions of the Society in Shaping the Accepted Accounting Applications and Behavior: A Field Study on a Number of Accountants and Auditors in Iraq

Abstract

The theme of the present research tackles and explains the role of

the cultural dimensions of the society to influence and to contribute to the

formation and shaping the behavioral aspects of society in general and

accounting systems and applications in particular. It also provides the

justification, support and acceptance for the selection and application of

economic organizational behavior as acceptable ptterns by the community.

In this context, the current research adopted the test of the hypothesis

which puts emphasis on the existence of a fundamental effect of the cultural

dimensions of society compared to other factors in shaping the framework

governing accounting applications adopted by the community. Therefore, the

analysis focused on the theoretical framework so as to study the concept and

the culture and their variables influencing the behavior of society in general,

and the associated conduct of community towards the economic development

and the planning the accounting applications in particular. As for the area of

field analysis, a questionnaire has been adopted in gathering data concerning

the nature of the cultural dimensions of the Iraqi society as a sample of study

and role in shaping the accepted accounting applications. The research

concluded a series of results which support the main research hypothesis

and also the sub- hypothesis, The social dimension acquired is 97.57% of

the accepted accounting applications in Iraq, whereas 47.9% went for the

economical dimension and finally the political and legal dimension which

received 36.5% alternatively. This means that the cultural dimensions of the

Iraqi society have a spiritual role in the accounting applications which are

accepted and prevailing.