chapter6会计会计、文化差异的影响和协同效应

Copyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.1FinancialAccountingTheoryCraigDeeganChapter6InternationalaccountingandtheeffectsofculturaldifferencesandharmonisationeffectsSlideswrittenbyMichaelaRankinChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.2LearningObjectives•Inthischapteryouwillbeintroducedto–anappreciationthattherearemanydifferencesbetweensomecountriesintheaccountingpoliciesandpracticesadopted–variousexplanationsaboutwhycountriesadoptparticularaccountingpracticesinpreferencetoothers–someoftheargumentsthatsuggestthatitisappropriatethatthereareinternationaldifferencesinaccountingpracticesChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.3LearningObjectives–whatismeantbythetermharmonisationofaccounting–someoftheperceivedbenefitsofharmonisingaccountingpracticesonaninternationalscale–someoftheobstaclestoharmonisation,andthecriticismsthateffortstoharmoniseaccountinginternationallyhaveattractedChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.4Threewaysinternationalaccountingcanbedefined•universalorworldaccounting–considersissuesassociatedwiththeimplementationofauniformsetofaccountingrulesthroughouttheworld•comparativeorinternationalaccounting–differencesinthewaysdifferentcountriesundertakethepracticeoffinancialaccounting•parent–foreignsubsidiaryaccounting–practicesemployedinconsolidatingthefinancialstatementsofparententitieswithoverseassubsidiariesChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.5Twomainmodelsoffinancialaccounting•Anglo-Americanmodel–stronglyinfluencedbyprofessionalaccountingbodiesratherthangovernment,emphasisesimportanceofcapitalmarkets,emphasisestrueandfair,considerationsofeconomicsubstanceoverlegalform•ContinentalEuropeanModel–relativelysmallinputfromaccountingprofession,littlerelianceonqualitativetrueandfair,strongrelianceongovernmentChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.6Reasonsforinternationalaccountingdifferences–Underlyinglawsandpoliticalsystems–taxsystems–levelofeducation–levelofeconomicdevelopment–natureofbusinessownershipandfinancingsystem–colonialinheritance–taxation–culture–history–language–religionChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.7Theeffectofcultureonaccountingsystems•Impactsonlegalsystems,taxsystems,andthewaybusinessesareformedandfinancedetc.•previouslyusedtoexplaindifferencesinsocialsystems•‘anexpressionofnorms,valuesandcustomswhichreflecttypicalbehaviouralcharacteristics’Chapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.8Theeffectofculture—continued•‘culture’reservedforsocietiesasawholeornations•‘subculture’usedforthelevelofanorganisation,professionorfamily•internationaldifferencesinaccountingsystemsmaybeexplainedbyaframeworkincorporatingcultureChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.9Hofstede’sculturaldimensions•Fourunderlyingsocietaldimensionsalongwhichcountriescouldbepositioned:–Individualism–PowerDistance–UncertaintyAvoidance–MasculinityChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.10Individualismversuscollectivism•Addressesdegreeofinterdependenceasocietymaintainsamongindividuals–individualismreferstoapreferenceforalooselyknitsocialframeworkwhereinindividualscareforthemselvesandtheirimmediatefamilies–collectivismstandsforatightlyknitsocialframeworkwhererelatives,clanorotherin-grouplookaftereachotherChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.11Powerdistance•Powerdistanceistheextenttowhichmembersofasocietyacceptthatpowerininstitutionsandorganisationsisdistributedunequally–largepowerdistancesocietiesacceptahierarchicalorderinwhicheveryonehasaplace–smallpowerdistancesocietiesstriveforpowerequalisationChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.12Uncertaintyavoidance•Thedegreetowhichthemembersofasocietyfeeluncomfortablewithuncertaintyandambiguity–stronguncertaintyavoidancesocietiesmaintainrigidcodesofbeliefandbehaviour–weakuncertaintyavoidancesocietiesmaintainamorerelaxedatmospherewherepracticecountsmorethanprinciplesChapter6:InternationalaccountingCopyright©2000McGraw-HillBookCo.Aust.PPTt/aFinancialAccountingTheorybyDeegan6.13Masculinityversusfemininity•Addressesthewayinwhichasocietyallocatessocialroles–masculinitystandsforapreferenceforachievement,heroism,assertivenessandmaterialsuccess–femininitystandsforapreferenceforrelationships,modesty,caringfortheweak,andqualityoflifeChapter6:InternationalaccountingCopyright©2000McGraw-HillBoo