The Cultural Relativism (A Pattern of Symbolic Discourse or Language In Accounting)

Abstract

The method used in this study is a qualitative descriptive method, This research uses qualitative methods, Qualitative methods are related to data analysis that do not use statistical calculations, but are in the form of words. The data source is the research subject from which the data was obtained. The data source of this research is the book Riahi-Belkaoui published in 1995, published by Quorum Books, with a total of 16 pages. some data taken from research journals that link the relativism culture in education and its behavior in a company. In this study, the data taken are data related to relativism culture which can be seen from a person's behavior and habits, and see it based on previous research from several previous studies. And steatement one of about The Cultural Relativism In Accounting is tries to examines the concept of relativism in accounting. This concept postulates that culture shapes the cognitive functioning of individuals faced with an accounting and auditing phenomenon. Before presentation of the model, the chapter elaborates on the different notions of culture. Applying this definition in accounting research suggests the perception of accounting in each culture as an adaptive instrument existing by process of exchange with the environment and the analysis of accounting in culture. Accounting may be viewed as system of knowledge that members of each culture share to varying degrees and the analysis of accounting as cognition and as a pattern of symbolic discourse or language.