Chapter 2 enrironmental influence on accounting development


Party supervision over member, non-members, & government



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Party supervision over member, non-members, & government

leader & bureaucracy.



Lineal relation-

ships, fraternal,

rudimentary and incapable of dealing with social change.


Public

Opinion

Self-confident and self-sustaining public institutions:

press, universi-

ties, special interest groups.


Feeble public

institutions press, universities and

special interest

groups. A Politi-cal or compliant.



Feeble,

suppressed interest groups, or used to support government.



Loyal intelligentsia substitutes for civic & special interest groups. Extensive propaganda.

Absent. Confined

to advisory

function of the monarchal

retinue.


Civil Order

Homeostasis. Self-disciplining. Common belief in political order.

National rather than political

loyalties, supine & antitumultous.



Strong dependence on police & military. Absence of civility & public opinion forums.

Unity behind party. Party policies are enforced.

Prospect of party membership provides incentive to social order as does the

possibility of

non-membership.



Maintained by encouraging ignorance, illiteracy,

and poverty.

None or poor

education for the masses. Rural subsistence.



(Source:” Report of the Committee on International Accounting Operations and Education, 1975-1976,” The Accounting Review, Supplement to Vol.52, 1977, P.94.)

Political factor exerts influence on accounting most probably via its system and the level of freedom.






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