FIGURE 2
CULTURE, SOCIETAL VALUES AND THE ACCOUNTING SUB-CULTURE
In order to explore further the relationship between culture and accounting systems
in an international context it is necessary to identify the mechanism by which values
at the societal level are linked to values at the accounting sub-cultural level as it is
these latter values which are likely to influence directly the development of accounting
systems in practice.
This is an adaptation and extension of the model relating to the formation and stabilizing of societal culture patterns proposed by Hofstede. In this model, societal values are determined by ecological influences modified by external factors such as international trade and investment, conquest, and the forces of nature. In turn, societal values have institutional consequences in the form of the legal system, political system, nature of capital markets, pattern of corporate ownership and so on. These institutions
reinforce both ecological influences and societal values.
An extension of this model is proposed here whereby societal values are expressed
at the level of the accounting subculture. Accordingly, the value systems or attitudes
of accountants may be expected to be related to and derived from societal values
with special reference to work-related values. Accounting 'values' will, in turn, impact
on accounting systems.
If Hofstede has correctly identified Individualism, Power Distance, Uncertainty
Avoidance, and Masculinity as significant cultural value dimensions then it should
be possible to establish their relationship to accounting values. If such a relationship
exists then a link between societal values and accounting systems can be established
and the influence of culture assessed.
Before an attempt can be made to identify significant accounting values which may
be related to societal values it is important to understand the meaning of the four value dimensions identified by Hofstede and referred to earlier.
Having identified societal values is it possible then to identify significantly related
accounting values at the level of the accounting subculture?
The following 'accounting' values, derived from a review of accounting literature
and practice, are offered for consideration:
Professionalism versus Statutory Control— a preference for the exercise of individual professional judgment and the maintenance of professional self-regulation as 试论IT环境下如何加强会计系统风险管理
opposed to compliance with prescriptive legal requirements and statutory control.
Uniformity versus Flexibility—a preference for the enforcement of uniform
accounting practices between companies and for the consistent use of such practices
over time as opposed to flexibility in accordance with the perceived circumstances
of individual companies.本文来自优.文,论-文·网原文请找腾讯3249,114
Conservatism versus Optimism —a preference for a cautious approach to measurement so as to cope with the uncertainty of future events as opposed to a more optimistic, laissez-faire, risk-taking approach.
Secrecy versus Transparency — a preference for confidentiality and the restriction
of disclosure of information about the business only to those who are closely involved with its management and financing as opposed to a more transparent, open and publicly accountable approach.
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