论文化对会计影响研究的理论研究方法被引量：3

Comments On the Theoretical Research Approaches of Cultural Influence on the Accounting Systems

下载PDF

导出

摘要文化对会计影响研究吸引了越来越多研究者的兴趣,从研究方法上这个领域的研究可以分为理论研究和经验研究。本文分析和讨论了理论研究的文化人类学方法、会计亚文化方法和文化相对论方法。 In recent years attention has been paid to the cultural influence on the accounting systems. Researches in this field include the theoretical research and the empirical research. This paper discusses anthropological approaches, accountingsubcuhure dimensions and cultural relativism in accounting.

作者陈胜蓝

机构地区中山大学管理学院会计系

出处《中山大学研究生学刊（社会科学版）》 2006年第1期126-129,共4页 Journal of the Graduates Sun YAT-SEN University(Social Sciences)

关键词文化会计理论研究 Culture Accounting Theoretical Research.

分类号 F275.2 [经济管理—企业管理]

引文网络
相关文献

参考文献10

1Belkaoui.A.R.Judgment in International Accounting[].Quorum books.1990
2Chanchani.S,MacGregor.A.A synthesis of cultural studies in accounting[].Journal of Account-ing Literature.1999
3Choi,F.D.S.,Mueller,G.G.International Accounting[]..1992
4Goletz,R.K.International Accounting Harmonization:The Impossible(and unnecessary?)dream[].Accounting Horizons.1991
5Hamid.S,Craig,R,Clarke,F.Religion:A confounding cultural element in the international harmonization of accounting[].Abacus.1993
6Harrison.G.L.Reliance on accounting performance measures in superior evaluative style-the influence of national culture and personality[].Accounting Organizations and Society.1993
7Hofstede.G.Cultures Consequences[]..1980
8March.J.G,and J.P.Olsen.Ambiguity and Choice in Organisations[]..1976
9Perera.H.Towards a framework to analyse the impact of culture on accounting[].International Journal of Accounting.1989
10Violet.W.J.The development of international accounting standards:An anthropological per-spective[].International Journal of Accounting.1983

同被引文献15

1[1]BOOTH P,GIACOBBE F.The impact of demand and supply factors in the diffusion of accounting innovations:the adoption of Activity-Based Costing in Australian Manufacturing Firms[M].in Management Accounting Conference,EAA Annual Conference,Sydney,1998.
2[2]KELLETT B M,SWEETING R C.Accounting Innovation and Adoptions:A U.K.Case[J].Management Accounting Research,1991,2:15 -26.
3[4]COLLINS J C,PORRAS J I.Built to Last:Successful Habits of Visionary Companies[M].New York:Harper Conllins,1994.
4[6]BARNEY J B,CLARK D,AKVAREZ S.Where does entrepreneurship come from? Network models of opportunity recognition and resource acquisition with application to the family firm.Paper presented at the Theories of the Family Enterprise Conference[M].University of Pennsylvania,Philadelphia,2003.
5Gray, S. J. Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally [ J ]. Abacus, 1988, (24) :35 -43.
6William. A. Wines, Nancy. K. Napier. Toward an Understanding of Cross - Cultural Ethics : A Tentative Model [ J ]. Journal of Business Ethics, 1992, ( 11 ) : 112 - 120.
7Geert, Hofstede. Management Scientists Are Human[ J]. Management Science, 1994, ( 1 ) :55 - 59.
8The Chinese Culture Connection. Chinese values and the search for culture -free dimensions of culture [ J ]. journal of Cross - Cultural Psychology, 1987, ( 18 ) : 155 - 165.
9Stephen. B. Salter, Frederick, Niswander. Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray' s [ 1988] Theory[ J]. Journal oflnternational Business Studies,1995,(26) :21 -32.
10王芳.试论会计理论与实践发展关系及其契合点[J].财会通讯（上）,1997(9):7-8. 被引量：1