Honors College Theses

Publication Date



Accounting (BBA)

Document Type and Release Option

Thesis (open access)

Faculty Mentor

Dr. Leslie Fletcher


The purpose of this paper is to examine the relationship between South Korean culture and the transition from Korean Generally Accepted Accounting Principles to Korean International Financial Reporting Standards. It is suspected that the hierarchical structure of Korean society and culture has allowed Korea to make one of the fastest accounting standards transitions in recent years. This possible correlation is examined through the use of a survey of current accounting students in Daegu, South Korea.

Included in

Accounting Commons