The Relationship between Social Conservatism and Cultural Accounting Values

Conservatism is a group of political ideologies focused on maintaining beliefs, attitudes, and traditional philosophies in the face with social progress. Therefore, the purpose of this study is to investigate the relationship between social conservatism and economic and cultural accounting values. This way prevents that managers concealing losses and also prevents the manipulation of financial data in order to avoid liability. Consequently, conservative accounting methods have been seen as solving agency problems and increasing company value. Social and economic conservatism is one of the cultural characteristics of societies. This concept is different from the concept of accounting conservatism. The method of present research in terms of purpose is applied, and in terms of the nature and manner of conducting is analytical survey. Findings: According to the research topic that examines the relationship between variables, research is correlation. Data collection was done through library and field method. The statistical population of this study consists of all the auditors of the audit organization. Given the size of the community of ۳۰۰, the Smart PLS version ۳ showed that there was a significant relationship between social conservatism and accounting cultural values, there was also a significant relationship between economic conservatism and accounting cultural values. Originality value: To the best of the author’s knowledge, this is one of the first empirical attempts at providing evidence on the relationship between social conservatism and economic and cultural accounting values.

کلیدواژه ها:

Social Conservatism ، Economic Conservatism ، Cultural Accounting Values