Politicization of accounting / Halil Paino
The figures that accountants report either in financial statements or published annual reports will give significant effect on economics behavior, have impact on budgeting process and attract public and parliamentary interest. Accounting rules therefore affect human behavior. Hence, the process by w...
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Format: | Article |
Language: | English |
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Universiti Teknologi MARA Cawangan Pahang
2002
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Online Access: | https://ir.uitm.edu.my/id/eprint/38005/1/38005.PDF https://ir.uitm.edu.my/id/eprint/38005/ |
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Summary: | The figures that accountants report either in financial statements or published annual reports will give significant effect on economics behavior, have impact on budgeting process and attract public and parliamentary interest. Accounting rules therefore affect human behavior. Hence, the process by which they are made is said to be political. This article is addressing the issues of political impact in accounting. |
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