Open access peer-reviewed Edited Volume

Accounting from a Cross-Cultural Perspective

Edited by Asma Salman

American University in the Emirates


Muthanna G. Abdul Razzaq

American University in the Emirates

Accounting is both an art and science, which governs the communication and processing of the financial information in an organization. Technological advancement is helping the accountants to monitor financial performance in real time. This presents both opportunities and challenges for the current day organizations and accounting professionals alike. This book shows many different aspects to the same accounting principles but from a cross-cultural perspective. The diversity of the authors who contributed to this book signify the importance of accounting from various dimensions while ensuring that standards are adhered to, and principles are followed and applied. This book intends to feature the journey from the double-entry bookkeeping developed in medieval Europe to the changing dynamics of accounting. It is divided into five main sections: The Matching Principle, Ethics in Accounting, Insurance Contracts, Green Accounting, and Financial Instruments.

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Accounting from a Cross-Cultural PerspectiveEdited by Asma Salman

Published: October 24th 2018

DOI: 10.5772/intechopen.71905

ISBN: 978-1-78984-280-7

Print ISBN: 978-1-78984-279-1

eBook (PDF) ISBN: 978-1-83881-626-1

Copyright year: 2018

Books open for chapter submissions

5225 Total Chapter Downloads

4 Crossref Citations

5 Dimensions Citations


Open access peer-reviewed

1. A Renewed Interest on the Fundamentals of Accounting: The Impact of the Matching ‘Principle’ on Earning Attributes

By Pietro Fera, Nicola Moscariello and Ettore Cinque


Open access peer-reviewed

2. Ethical Awareness, Ethical Decision Making, and Transparency: A Study on Turkish CPAs in Istanbul

By Nida Türegün


Open access peer-reviewed

3. Theoretical Perspectives on Sustainability Reporting: A Literature Review

By Maria da Conceição da Costa Tavares and Alcina Portugal Dias


Open access peer-reviewed

4. An Inequality for Reinsurance Contract Annual Loss Standard Deviation and Its Application

By Frank Xuyan Wang


Open access peer-reviewed

5. Accounting and Measuring Well-being

By M N Murty


Open access peer-reviewed

6. Financial Instruments: Islamic Versus Conventional

By Sani Kabiru Saidu, Abubakar Sambo Junaidu and Rabiu Saminu Jibril


Edited Volume and chapters are indexed in

  • Worldcat
  • OpenAIRE
  • Google Scholar
  • AZ ebsco
  • Base
  • CNKI

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