会计论文英文文献及翻译 第3页

THE CULTURAL DIMENSION
The significance of culture in influencing and explaining behaviour in social systems
has been recognized and explored in a wide range of literatures but especially the anthropology, sociology and psychology literatures.
Culture has been defined as 'the collective programming of the mind which
distinguishes the members of one human group from another' .The word 'culture' is reserved for societies as a whole, or nations, whereas 'subculture' is used for the ievel of an organization, profession or family. While the degree of cultural integration varies between societies, most subcultures within a society share common characteristics with other subcultures.
    An essential feature of social systems is perceived to be the inclusion of a system
of societal norms, consisting of the value systems shared by major groups within a
nation. Values have been defined as 'a broad tendency to prefer certain states of affairs
over others'. Values at the collective level, as opposed to the individual level, represent culture; thus culture describes a system of societal or collectively held values.
In the accounting literature, however, the importance of culture and its historical
roots is only just beginning to be recognized. While there has been a lack of attention
to this dimension in the international classification literature, Harrison and McKinnon have recently proposed a methodological framework incorporating culture for analysing changes in corporate financial reporting regulation at the nation specific level. The use of this framework to assess the impact of culture on the form and functioning of accounting is demonstrated with reference to the system in Japan. Culture is considered an essential element in the framework for understanding how social systems change because 'culture influences: (1) the norms and values of such systems; (2) the behaviour of groups in their interactions within and across systems'.
Complementing Harrison and McKinnon's approach is the suggestion here that a methodological framework incorporating culture may be used to explain and predict 中小企业的成本核算论文任务书
international differences in accounting systems and patterns of accounting development
internationally. More specifically, it is proposed here to explore the extent to which
cultural differences identified by Hofstede's cross-cultural research may explain international differences in accounting systems.

CULTURE, SOCIETAL VALUES AND
THE ACCOUNTING SUBCULTURE
Hofstede's research was aimed at detecting the structural elements of culture
and particularly those which most strongly affect known behaviour in work situations
in organizations and institutions. In what is probably one of the most extensive cross-cultural surveys ever conducted, psychologists collected data about 'values' from the employees of a multinational corporation located in more than fifty countries.
Subsequent statistical analysis and reasoning revealed four underlying societal value
dimensions along which countries could be positioned. These dimensions, with
substantial support from prior work in the field, were labelled Individualism, Power
Distance, Uncertainty Avoidance, and Masculinity. Such dimensions, which are
examined further below, were perceived to represent elements of a common structure
in cultural systems. Figure 1 shows the culture areas identified and within each group any identifiable sub-groups.
FIGURE 
CULTURE AREAS (HOFSTEDE)
                                                                      
More developed              Less developed More developed
Latin                       Latin                         Asian
Belgium                    Colombia                      Japan
France                    
                            Mexico
Argentina                  Venezuela
Brazil                            
Spain                      Costa Rica
            Chile
Itaiy                       Guatemala
Panama                        African
Peru East Africa
Portugal West Africa
 Salvador
Uruguay
                                                                        
Less Developed            Near Eastern
Asian                 
Indonesia                 Arab countries 
Pakistan                  Greece
Taiwan                   Iran
Thailand                  Turkey Asian-Colonial
                         Yugoslavia Hong Kong
India Singapore
Malaysia
Philippines
Germanic                 Anglo Nordic
Austria                   Australia Denmark
Israel                    Canada Finland
                        Ireland Netherlands
Germany                 New Zealand Norway
Switzerland               U.K. Sweden
U.S.A.                                
 South Africa

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