文档介绍
Financial Accounting TheoryCraig Deegan;Learning Objectives;Learning Objectives;Three ways international accounting can be defined;Two main models offinancial accounting;Reasons for international accounting differences;The effect of culture on accounting systems;The effect of culture— continued;Hofstede’s cultural dimensions;Individualism versus collectivism;Power distance;Uncertainty avoidance;Masculinity versus femininity;Societal dimensions and accounting subculture;Gray’s accounting values;Gray’s hypotheses;Gray’s hypotheses—continued;Gray’s hypotheses—continued;Other research using Hofstede’s cultural dimensions;Other research usingHofstede’s dimensions— cont.;The effect of religion on accounting systems;The effect of religion on accounting systems—continued;Business ownership and