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.



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.


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


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


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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