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Evolution of (International) Accounting Systems Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influences

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  • Hanne Böckem

    (Johann Wolfgang Goethe-Universität Frankfurt)

  • Anne d’Arcy

    (Johann Wolfgang Goethe-Universität Frankfurt)

Abstract

Summary According to the environmental determinism theory CEDT) institutional factors are said to determine the accounting system in a functional way. Consequently, EDTheorists explain differences of national accounting systems by differing combinations of environmental factors. In our paper, we develop an extension to the standard EDT model based on the common postulate of methodological individualism (actors-for-factors-perspective). We assume the evolution process to be driven by actors’ incentives instead of unspecified factor influence. This extension enhances, at least partially, the closure of certain explanation gaps left by the standard EDT model. We illustrate our findings with an analysis of the tax influence on German financial reporting.

Suggested Citation

  • Hanne Böckem & Anne d’Arcy, 1999. "Evolution of (International) Accounting Systems Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influences," Schmalenbach Journal of Business Research, Springer, vol. 51(1), pages 60-76, January.
    • Handle: RePEc:spr:sjobre:v:51:y:1999:i:1:d:10.1007_bf03371559
    DOI: 10.1007/BF03371559
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