文化价值观对会计估计职业判断影响的实证研究——以新疆地区维吾尔族、汉族和回族为研究对象

An Empirical Research on Influence of Culture on the Measurement of Accounting Estimates——Taking the Han,Uygur and Hui Nationalities in Xinjiang as Subjects

本文以新疆地区维吾尔族、汉族和回族会计人员为研究对象,研究了这三个民族文化价值观的差异对会计人员会计估计计量的影响。研究结果发现:面对相同的经济事项,这三个民族会计人员的会计估计计量结果存在着显著的差异,且会计估计计量结果的差异还受到不确定环境呈现方式的影响。研究结果表明:会计人员解释和运用会计准则的方式受其文化价值观的支配和影响,因此,会计准则的国际协调决不是仅仅通过发布一套与国际惯例一致的会计准则就可以完成的。

Taking the accountants from the Han,Uygur and Hui nationalities in Xinjiang as subjects,this paper examines the influence of culture values difference among the three nationalities on the measurement of accounting estimates.Our results indicate that,given the same economic facts,judgments among the accountants from the three nationalities vary significantly and culture interacts with decision-making behavior under uncertain circumstances.Our results suggest accountants＇ application and explanation to financial reporting rules are controlled and influenced by their cultural values.Therefore,the international coordination of accounting standards,can,by no means,be realized by issuing a set of accounting standards consistent with the international practice.