act602_interational accounting_2010 semester winter_lecture 3 culture and accounting ch2acct6002_international accounting_2010 semester winter_lecture 3 culture and accounting ch2.docVIP
- 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、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、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、该文档为VIP文档,如果想要下载,成为VIP会员后,下载免费。
- 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、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、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-
您可能关注的文档
- 2014总结2015计划204总结2015计划.doc
- 2015安全生产知识考核试题.doc
- 2015安全生产网络知识试题答案及答案.doc
- 2015-2016年度山西省小学教师全员培训实施方案12015-2016年度山西省中小学教师全员培训实施方案1.docx
- 2015朝阳初三二模英语205朝阳初三二模英语.docx
- 2015春《欧洲入门文化》单题在线作业-满分2015春《欧洲入门文化》单选题在线作业-满分.doc
- 2015 仁爱英语九下uni 6 topic 2测试卷2015 仁爱英语九下unit 6 topic 2测试卷.doc
- 2015春欧洲文化入门选择题.doc
- 2015翻译硕士英语冲刺练习及答案题及答案.doc
- 2015春《欧洲文化入门》判题在线作业-满分2015春《欧洲文化入门》判断题在线作业-满分.doc
- acta otorhinolryngol italacta otorhinolaryngol ital.doc
- adobe_creativesuite_6_cs6photoshop官方下载mac_windows激活方法汉化补丁模板下载adobe_creative_.doc
- altium designe library listaltium designer library list.doc
- american bil ates is known around the world as famerican bill ga.doc
- american dream.doc
- altium designe库列表r库列表.doc
- android百度地图api发开发.doc
- apa学位论文引用规范要求aa.doc
- api检查表(第8版外审指南).doc
- an invitation etteran invitation letter.doc
文档评论(0)