Contexts and Practices in Accounting Culture, Volume II

Erscheinungsjahr 2026
ISBN: 978-981-9255-58-0
Verlag: Springer

Buch, Englisch, 355 Seiten, Format (B × H): 155 mm x 235 mm

Reihe: Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application

This book continues the discussion from Volume I on how accounting practices are influenced by cultural, social, economic, legal, technological, and institutional contexts across different countries and organizations. Its central subject is the relationship between accounting practices and the cultural, institutional, social, economic, and technological environments in which accounting operates. The book examines how accounting is not merely a technical process but a social practice shaped by organizational norms, professional values, regulations, and cultural expectations. This perspective is consistent with major accounting research that views accounting as a social and institutional practice rather than only a system of measurement.

The book provides readers with a comprehensive understanding of how accounting functions as a social, organizational, and cultural practice, enabling them to interpret financial information more critically, make better professional decisions, and adapt to evolving global and technological changes in the accounting profession.

Zielgruppe

Research

Autoren/Hrsg.

Sarisoy, Özkan

Kurt, Ganite

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen
• Rechtswissenschaften Steuerrecht Unternehmenssteuerrecht, Investitionszulage
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Externes Rechnungswesen, Rechnungslegung, Bilanzierung
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Controlling, Wirtschaftsprüfung, Revision
• Wirtschaftswissenschaften Betriebswirtschaft Management Internationales Management

Inhaltsverzeichnis

Part I Introduction - Global Reviews and Cross-Cultural Comparisons.- Chapter 1: A Systematic Review of Accounting Culture Research: Mapping the Literature.- Chapter 2: Cultural Reflections of Cost Accounting: A Comprehensive Review Around World Countries.- Chapter 3: Regional Differences Reflections on Accounting Culture: The Example of Mugla and Tunceli Provinces.- Chapter 4: Accounting Frauds: Comparative Analysis by Country.- Part II – Sustainability, Culture and Global Transformation.- Chapter 5: Accounting Culture and Sustainability: A Transdisciplinary Framework for Global Practices.- Chapter 6: Global to Local: Exploring the Cultural Dimension of Sustainability.- Part III – Institutional Culture, Transparency and Global Standards.- Chapter 7: Regulatory Bodies Shaping Accounting Culture in Türki?Ye: A Global Comparative Analysis.- Chapter 8: The Culture of Transparency in Financial Reporting: Perceptions and Practices in Türki?Ye.- Chapter 9: Ifrs Compliance Debates From a Cultural Perspective: A Comparative Analysis on Selected Country Cases.- Part IV – Digitalization, Audit Culture and Ethical Decision-Making.- Chapter 10: The Transformation of Accounting Culture in the Digitalization Process: A Comparative Examination of Türki?Ye and Northern Europe Within the Framework of Gray’s Accounting Values.-  Chapter 11: The Cultural Shaping of Audit Practice: Insights from Türki?Ye.- Chapter 12: The Effect of Cultural Dimensions on Independent Audit Reports: A Study on BIST30 Companies in Türki?Ye.- Chapter 13: The DNA of Accounting Culture: The Role of Auditor Profiles in Ethical Decision-Making Behaviors.

Über Autor(innen)

Özkan Sarisoy is a faculty member at Tekirdag Namik Kemal University, Türkiye. He received his Bachelor’s degree in Business Administration from Trakya University in 2010, completing the final semester of his undergraduate studies in Germany through an international student exchange program. He earned his M.A. in Accounting and Auditing from Trakya University in 2012 with a thesis on International Financial Reporting Standards (IFRS), and completed his Ph.D. in Accounting at Istanbul University in 2018. His doctoral dissertation examined the presentation of Key Audit Matters in independent auditor reports.

Dr. Sarisoy’s research interests include auditing, financial fraud, behavioral accounting, accounting culture, corporate governance, and financial reporting. He has published scholarly articles and book chapters in national and international academic outlets and has served as a reviewer for various peer-reviewed journals. Throughout his academic career, he has actively participated in research and professional activities related to accounting and auditing.

He has been actively involved in several academic and professional organizations, including the Accounting and Audit Researchers Platform (MUDEP), the ACFE Trakya University Student Club, and the International Group of Governance, Fraud, Ethics, and Corporate Social Responsibility. His work focuses on advancing research and education in accounting, auditing, and fraud examination.

Ganite Kurt is a distinguished scholar of accounting at Ankara Haci Bayram Veli University, Türkiye, with more than three decades of academic experience in teaching, research, and academic administration. Her research interests encompass accounting theory, auditing, accounting ethics, audit fraud, financial accounting, International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), family businesses, corporate governance, and internal control systems.

Professor Kurt has authored numerous scholarly articles, book chapters, and academic publications in both national and international outlets. She has actively contributed to the design, coordination, and implementation of a wide range of national and international research projects in the fields of accounting and auditing. Throughout her career, she has held various academic and administrative positions, gaining extensive experience in higher education leadership and institutional development.

In addition to her academic contributions, Professor Kurt serves as the Founding President of the Assurance Services Association (GHD), a leading professional organization in Türkiye. She is also one of the principal coordinators of the Accounting and Audit Researchers Platform (MUDEP), a nationwide network that brings together accounting and auditing scholars to foster academic collaboration and research development.