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Cultural Influence on the Characteristics of Accounting Values in the United States and Japan

Author: ShenSi
Tutor: FuYong
School: Southwestern University of Finance and Economics
Course: Foreign Linguistics and Applied Linguistics
Keywords: Cultural dimensions Accounting value Individualism and collectivism The rights gap Uncertainty avoidance Men and feminism
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 91
Quote: 0
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Abstract


Thesis mainly from cultural differences on the formation of the accounting preferences of different system features, cultural Latitude theory as the theoretical basis to analyze the characteristics of the accounting system in the United States and Japan, and to verify the the Gerry accounting value hypothesis. By learning and understanding of cultural theory to understand the essence of Hove Steed cultural dimensions theory, clarify the cultural formation of the characteristics of the different accounting systems, and through the analysis of the United States and Japan accounting system characteristics to verify Gerry accounting value hypothesis. The birth of the accounting system of each country must be the nation's culture, any country in the development of the national accounting system, is bound to its cultural, political, economic characteristics as the development of a reference to the accounting system factors. Therefore, all countries affected by the impact of the national cultural system established by the accounting features are necessarily different. Theory of Cultural Dimensions of Hove Steed by four points: individualism and collectivism; rights gap; uncertainty avoidance; Men and feminism. Gerry Hough Steed results of the development of the proposed accounting cultural value hypothesis that cultural differences lead to different value orientation in the accounting preferences. Gerry's accounting value hypothesis can be summarized in four points: the accounting standards chosen profession and legally binding; uniformity and flexibility of the implementation of accounting standards; financial reporting accounting estimates that are prudent and optimism; financial reporting information disclosed confidential resistance and transparency. Cultural dimension theory and the formation of the accounting value characteristics are inseparable. The authors try to Hove Steed cultural dimensions as a theoretical basis to analyze and summarize the accounting value characteristics in the United States and Japan, and confirmed Gerry hypothesis about the characteristics of the accounting value. Many scholars of cultural theory and accounting systems were all a lot of research. Scholars committed to cultural theory, the generation study cultural differences and their causes, as well as the culture of political, legal, economic. In the accounting system, scholars have focused on the evolution of the development process of accounting theory, accounting functions, accounting system classification. The United States as a global economic and cultural center, its accounting system in the world deep impact, but also has a representative. The cultural theoretical researchers habits of American society called the \Japan as the world's second largest power, traditional, conservative class for national cultural characteristics, a strong sense of race. Cultural differences between the two countries large and obvious characteristics, their accounting system is based on different cultural background is very different. Through analyzing and summarizing the characteristics of the accounting systems of the two countries to confirm Gerry's accounting value of the hypothesis, and the impact of cultural differences on the formation of the accounting value preferences.

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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