会计环境与会计价值:Gray(1988)理论框架的一项拓展

Accounting Environment and Accounting Values:An Extension of Gray's(1988) Theory

本文提出股东导向(相对利益相关者导向)与稳定性(相对波动性)两个非Gray(1988)会计价值维度,并理论分析其如何受主要环境因素影响。研究认为:相比个人主义和阳刚之气,集体主义和阴柔之气的社会更易形成利益相关者导向与稳定性价值,且这种价值更易受到权力距离大、不确定性规避程度高的社会的偏好;自由主义政治意识形态和分权型政治组织体制社会更易形成股东导向与波动性价值,且这种价值偏好在市场主导经济体制、普通法与股权型融资系统的社会也更易占主导,而税会合一程度越高,其会计价值越倾向于利益相关者导向与稳定性价值。研究有助于完善Hofstede-Gray的文化-会计价值理论框架,为政策制定者与当前会计准则国际趋同提供参考。

This paper proposes two non- Gray( 1988) accounting values,that is,stockholder orientation( versus stakeholder orientation) and stability( versus volatility),and theoretically analyses how these two accounting values could be influenced by accounting environmental forces. Our analysis suggests that countries with collectivism( individualism),femininity( masculinity),higher power distance and strong uncertainty avoidance,which represent four cultural value dimensions developed by Hofstede( 1980),are more likely to prefer the stakeholder( stockholder) orientation and stability( volatility). With regards to other institutional factors,liberalism and decentralism are more closely linked to the stockholder orientation and volatility,and a preference for these two accounting values is more pronounced in countries with a market economy,common law,or equity financing. In contrast,countries whose accounting regulation and tax regulation are highly mingled are more likely to accept the stakeholder orientation and stability. This study helps improve the theoretical framework of culture-accounting values developed by Gray( 1988),and has implications for accounting policy making and international accounting convergence.