act602_interational accounting_2010 semester winter_lecture 3 culture and accounting ch2acct6002_international accounting_2010 semester winter_lecture 3 culture and accounting ch2.docVIP

act602_interational accounting_2010 semester winter_lecture 3 culture and accounting ch2acct6002_international accounting_2010 semester winter_lecture 3 culture and accounting ch2.doc

  1. 1、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。。
  2. 2、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载
  3. 3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
  4. 4、该文档为VIP文档,如果想要下载,成为VIP会员后,下载免费。
  5. 5、成为VIP后,下载本文档将扣除1次下载权益。下载后,不支持退款、换文档。如有疑问请联系我们
  6. 6、成为VIP后,您将拥有八大权益,权益包括:VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
  7. 7、VIP文档为合作方或网友上传,每下载1次, 网站将根据用户上传文档的质量评分、类型等,对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档
查看更多
acct6002_interationalaccounting_2010semesterwinter_lecture3cultureandaccountingch2acct6002_internationalaccounting_2010semesterwinter_lecture3cultureandaccountingch2

INTERNATIONAL ACCOUNTING Lecture Environmental Influences and Culture Influences on Accounting: Culture 2008 Reference: Chapter 2, International Accounting and Mulnational Enterprises (Redebaugh/Gray) Lecture outline I. Environmental Influences on Accounting Corporations as Legal Entities Professional Management Securities Markets Accountability and Multinational Enterprises Taxation II. Cultural Influences on Accounting Development Culture - Definition Culture is essential to help understand how social systems change, because it influences a. Norms--values of social systems b. Behavior of groups in their interaction within and across systems Culture, Societal Values, and Accounting A. Hofstede (1980 1984) investigates structural elements of culture that affect behavior in work, organizations and institutions 1. Determination of values of employees of an MNE located in more than 50 countries 2. Four basic value systems from Hofstede: a. Individualism b. Power distance c. Uncertainty avoidance d. Masculinity 3. Further research (Hofstede and Bond 1988) revealed a fifth dimension--Confucian Dynamism or short-term versus long-term orientation 4. Value dimensions are used to cluster countries into groups B. Hofstede sets values dimensions 1. Individualism vs. collectivism a. Individualism--loosely knit social framework where individuals take care of the values b. Collectivism--interdependence, loyalty, tightly knit social group 2. Large vs. small power distance a. Large distance--people accept a hierarchical order and need no justification b. Small distance--people strive for power equalization and demand justification for inequalities 3. Strong vs. weak uncertainty avoidance a. Strong--rigid codes of belief and behavior; intolerance toward deviants b. Weak--relaxed; practice more important than principles 4. Masculinity vs. femininity a. Masculinity-

文档评论(0)

skewguj + 关注
实名认证
文档贡献者

该用户很懒,什么也没介绍

1亿VIP精品文档

相关文档