文化价值观与会计人员对会计概念的解释:理论分析与经验证据

Culture Values and the Interpretation of Accounting Concepts:Theoretical Analysis and Empirical Evidence

会计人员的文化价值观会影响其职业判断,本文研究了会计人员的文化价值观对会计概念解释的影响。研究发现,具有不同文化价值观的会计人员对会计概念的解释是不相同的。会计准则制定机构应当注意文化差异会引起会计人员对概念解释和会计准则运用的差异。这有助于减少会计准则在实施中的差异,提高会计信息的质量。

Cultural values of the accounting personnel will influence his professional judgement. This paper examines the influence of culture values on the interpretation of accounting concepts. Our results indicate that different culture values have a different effect on the interpretation of accounting concepts. Our results suggest that accounting standard setters should pay greater attention to cultural factors that may cause a difference in the interpretation and application of accounting standards. The paper will help reduce the difference in applying accounting standards and improve the quality of accounting information.