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Finance & Accounting
Pages 40 (10040 words)
Culture and Accounting Chapter 1 1) Introduction: Culture is the collective encoding of mind that differentiates the members of one group from another group. All the groups that share common characteristics form their own society norms, for example, a value scheme, which is adopted by the bulk of citizens in the group.
Environmental Accounting indicates the extent of influences that the national accounting policies and the system have on its environment. In earlier times, there were many accounting practices prevailed in China, such as the policies framed by the ministry of finance, policies jointly framed by the ministry of finance with other ministry and the policies framed by the provisional level authority in supervising the industry. In this study we will examine Hofstede-Gray framework on culture and accounting in China. To evaluate whether there are methodical differences or similarities in accounting systems that may facilitate the countries to be categorized together, it is essential to determine a most suitable scheme of categorization. In essence, the categorization of accounting and reporting schemes, as in the case of monetary, political and legal systems, must sharpen our capability to describe, investigate and forecast the development of accounting systems. ...
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