网格/团体理论:会计监管的文化视角

Grid-group Culture Theory:Supervising Accounting from a Cultural Perspective

高质量会计信息的产出需要特定监管系统的控制和过滤,因此,如何加强对会计信息的监管一直是理论界关注的问题。网格/团体理论从文化角度对会计监管研究提供了一个很有意义的视角,它为会计监管方式的选择和设计开启了一些建设性的思路,促使人们重视文化和态度在会计监管中的作用,不过于依赖某种理想状态的监管模式。网格/团体理论提供的一些技术性手段,如相机策略等,对目前中国“个人主义”文化环境下的会计监管很有借鉴意义。

The production of high quality accounting information entails control and filtration by specific supervision systems, therefore, how to strengthen the supervision of accounting information has always been an important theoretical issue. The gridgroup culture theory （GGCT） offers a useful approach to the study of accounting supervision from a cultural perspective. It offers some constructive ideas as to how to choose and design accounting supervision modes, and it draws attention to the role of culture and attitude in accounting supervision so that overdependence on some ideal supervision mode can be avoided. Moreover,GGCT has some useful technological methods, e.g. the contingent strategy, which can be drawn upon in the context of accounting supervision under the ＂individualistic＂ culture in China today.