The Impact of National Cultures on Accounting Differences and Classification

Assess to what extent differing national cultures atomic number 18 relevant to an reason of the reasons for news report differences, and therefore to the process of classification of countries. 12/11/2008 ABSTRACT Culture was broadly ignored and was flooded in the judgment of surroundal factors influencing the explanation changes. However, research has shown that culture had a enormous role in accounting development and changes. In this essay, we are going to develop canescents theory more or less the relationship between culture and accounting. This essay is mainly ground on Grays theory as Gray was one of the first authors to explore the cultures route to explain the changes in accounting. Prior to that demonstration we depart sic the concept of culture as it is seen by Geert Hofstede, as we judged that his commentary of the concept of culture was the most acceptable in our analysis. Finally, we will show some exception to the Grays model to criticize the real influence of culture on accounting systems. Assess to what extent differing national cultures are relevant to an apprehensiveness of the reasons for accounting differences, and therefore to the process of classification of countries? I. A explanation of culture is important to assess its influence on accounting differences. a.

Culture definition based on Hostedes work. As there are as definitions of culture as there are authors who have worked on this topic, we chose along this essay to muddle with Hofstedes definition of culture. Thus Hofstede (1980, page 25) defines culture in that way: the collective programming of the mind which distinguishes the members of one convocation to another. Culture is collective because it is shared at to the lowest degree by all the people from the same social environment and derives from it, thats why culture is learned and not inherited. In its Onion diagram (Hofstede, 1994, figure1.2, page 9), Hofstede differentiates the manifestations, shared by a group of people, of cultural... If you want to get a full essay, fellowship it on our website: Orderessay

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