and in which the perceptions held by actors on some unfolding accounting phenomena, as well as the accounting phenomena themselves, are the object of study and analysis. Such a synthesis would emphasize the interrelationships of the environmental factors which influence and are influenced by accounting and would focus on the importance of perceptual as well as non-cultural factors such as population and land area.” (Gernon and Wallace, 1995. p. 59).
Gernon