This book continues the discussion from Volume I on how accounting practices are influenced by cultural, social, economic, legal, technological, and institutional contexts across different countries and organizations. Its central subject is the relationship between accounting practices and the cultural, institutional, social, economic, and technological environments in which accounting operates. The book examines how accounting is not merely a technical process but a social practice shaped by organizational norms, professional values, regulations, and cultural expectations. This perspective is consistent with major accounting research that views accounting as a social and institutional practice rather than only a system of measurement.

The book provides readers with a comprehensive understanding of how accounting functions as a social, organizational, and cultural practice, enabling them to interpret financial information more critically, make better professional decisions, and adapt to evolving global and technological changes in the accounting profession.