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International Accounting

The Environmental Determinism Theory in international accounting: The need to reconceptualize it

Vol. 27, Iss. 3, MARCH 2024

Received: 25 December 2023

Received in revised form: 6 February 2024

Accepted: 15 February 2024

Available online: 15 March 2024


JEL Classification: M48, M49

Pages: 278303


Subject. This article discusses the theoretical aspects of environmental determinism as a scientific trend in the field of international accounting.
Objectives. The article aims to show the inconsistency of current scientific approaches to the classification of international accounting systems.
Methods. The research is speculative. For the study, I used the dialectical method of scientific knowledge, the method of collecting theoretical and regulatory information, the method of formalization, as well as analysis, synthesis, observation, and comparison.
Results. Based on the research, the article finds that at present there is no clear understanding of the need for accounting models. They do not reflect the specificities of national accounting systems, as classification approaches are based solely on one or a couple of environmental factors rather than on the system as a whole.
Conclusions and Relevance. The use of the existing accounting models, such as the Continental and Anglo-American ones, to characterize national accounting systems is misleading and does not reflect their institutional characteristics. Therefore, it is necessary to revise the theory of environmental determinism and resume accounting research in this area. Particular attention should be paid to the analysis of the positive and negative impact of international standards on the economies of foreign countries that have adopted them, and compare this experience with the Russian practices. The results of the work are a call to continue scientific research in the field of international accounting, in connection with which they are primarily addressed to the academic community, as well as researchers whose activities are focused on accounting and taxation, and to other interested persons who study international accounting.

Keywords: international accounting, environmental determinism theory, accounting models


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