REVIEW OF ACCOUNTING-CULTURE RELATIONSHIP IN THE LITERATURE WITH CONTENT ANALYSIS

Each country has its own social and cultural structure originating from both their history and social norms. This structure has impact on the business life and accordingly accounting systems, as well each area of life in a country. However, with globalization, it is aimed to standardize the differences in accounting systems of countries and thus to provide reliable, comparable, transparent, and easily understandable information in financial reports. Starting from this objective, international accounting standards have been accepted and implemented in many countries of the world. The objective of this study is to review literature in the world and Turkey in terms of studies about the relationship between accounting and culture, and thus to determine the impacts of the harmonization of accounting standards in many countries to the studies in which the relationship between accounting and culture is examined. As a result of the study, it is seen that this subject has been examined in only a few studies in the literature