UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT

EMBRACING CULTURAL RELATIVISM IN MANAGEMENT ACCOUNTING: A CONTEMPORARY PERSPECTIVE

DR VIOLET E. OSA-ERHABOR., PROF C. A. OKAFOR
August 14, 2024
Citation

UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT , Vol. 15 (2) (2024) , pp. 16-21

Details
  • ISSN: 1596-9911
  • Published: August 14, 2024
  • Status: Published

Abstract

This paper draw on literature related to cultural relativism, management accounting, accounting and organizational practices. It synthesizes key concepts and perspectives to form a comprehensive understanding of cultural relativism in management accounting within the business landscape. The diverse cultural tapestry of a country significantly influences individuals' interpretations, judgments, and decision-making processes in the realm of management accounting. Recognizing and incorporating cultural relativism in management accounting practices can lead to enhanced decision-making accuracy, improved stakeholder relationships, adaptation to local business practices, and ultimately contribute to enhanced organizational performance. The practical steps for organizations to implement cultural relativism, including cultural sensitivity training, localization of accounting practices, engagement with local experts, and regular cultural audits.

Download Full PDF

This article is available as a PDF download

UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT

Published in UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT

ISSN: 1596-9911

This article appears in our peer-reviewed academic journal

View Journal

Related Articles

Explore similar research in our collection

ARTIFICIAL INTELLIGENCE ADOPTION AND PUBLIC SERVICE DELIVERY: A CRITICAL EVALUATION OF GOVERNMENT IMPLEMENTATION, DATA GOVERNANCE, AND INSTITUTIONAL REALITIES IN NIGERIA

IHEMADU MICHAEL CHINAZAM N., PhD, ATASIE CHINYERE ODICHE, PhD

Oct 11, 2026

The strategic adoption of artificial intelligence (AI) and AI-adjacent algorithmic systems within pu...

View Article

FINANCIAL LINK ANALYTICS AND INVESTMENT FRAUD PREVENTION IN NIGERIA: EVIDENCE FROM PROFESSIONAL FORENSIC EXPERTS

ALEXANDER TUNDE OGUNTUASE, FOLUKE RACHAEL ODUWOLE

Jul 21, 2026

This study examined the influence of Financial Link Analytics (FLA) on investment fraud prevention i...

View Article

ELECTRONIC TAX SYSTEM AND TAX COMPLIANCE, EVIDENCE FROM NIGERIA TAX JURISDICTION.

THOMAS AYOBAMI BABARINDE, OLADELE JOHN AKINYOMI, JOSHUA ODUTOLA OMOKEHINDE, TAOFIK AKINWUMI TALEAT

Jul 17, 2026

The study explores the impact of e-tax on tax submission conduct among taxpayers in Nigeria. To rea...

View Article