Organisational success has been considered dependent on leadership style and organisational culture, especially with the increase in firms collapsing throughout the recent recession. Literature has found that the succ...Organisational success has been considered dependent on leadership style and organisational culture, especially with the increase in firms collapsing throughout the recent recession. Literature has found that the success of organizations indicated with sustained profits, performance indicators and high financial returns are achieved using superior leadership. This research evaluates the impact leadership style has on culture within an organisation. This research uses two well-used surveys to find the link between an organisation＇s leadership style and culture within an accounting firm. Results indicate that the local accounting fn＇m has a dominant leadership style of Democratic and a dominant culture of Hierarchy followed closely by Market. Further work is needed to identify if these styles persist in other accounting firms.展开更多
This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-...This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.展开更多
Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses ...Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.展开更多
Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying...Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.展开更多
There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,...There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.展开更多
The People＇s Republic of China （PRC） is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy...The People＇s Republic of China （PRC） is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy. Research studies on the PRC are valuable not only to policymakers in the PRC but also to a larger audience in the global business community. Accounting standards and practices are central to the economic order of any society. As accounting systems are not isolated from social and cultural systems, towards an understanding of social/cultural environments interacting with accounting systems in the PRC in turn facilitates the international investors to interpret financial information and to set strategies in doing businesses in the country. It is expected that the research results of this kind of projects will have implications to different aspects of financial disclosure of companies in the PRC. Being grounded in the current accounting literature, the proposed conceptual framework in this paper is to discern the interconnections between accounting systems and cul^ral factors in the PRC. It aims at contributing to the accounting body of knowledge and to provide practical insights for global managers.展开更多
Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the Ame...Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.展开更多
In practice, the international accounting harmonization process faces cultural resistance in the concrete situations of accounting reforms. We often tend to believe that this resistance is felt more in the so-called e...In practice, the international accounting harmonization process faces cultural resistance in the concrete situations of accounting reforms. We often tend to believe that this resistance is felt more in the so-called emerging countries, rather than the developed ones. It is precisely this idea that the paper attempts to analyze, based on a literature review. The literature shows that emerging countries do not have the infrastructure or the real needs justifying a reform of international harmonization, except the need to display an IFRS label （Daske, Hail, Leuz, ＆ Verdi, 2007）, to facilitate the access of firms from emerging economies to developed financial markets. Moreover, the Anglo-American culture attached to IFRS leads to a difficulty in adopting those standards by any country whose original accounting system is continental. Indeed, for these countries, the process of international harmonization begins with an adaptation to the Anglo-Saxon accounting culture, the latter being different from the continental accounting culture at several levels.展开更多
China Daily微信公众号作为当下非常便捷的一种新闻媒体,在文化传播中发挥着至关重要的作用,是向世界宣传中国文化的主要渠道之一。以英语微信公众号近五年(2018—2022)中国文化对外传播篇章为研究对象,分析文化对外传播的现状及特征,...China Daily微信公众号作为当下非常便捷的一种新闻媒体,在文化传播中发挥着至关重要的作用,是向世界宣传中国文化的主要渠道之一。以英语微信公众号近五年(2018—2022)中国文化对外传播篇章为研究对象,分析文化对外传播的现状及特征,探讨基于China Daily公众号的中国文化传播途径,提出通过高语境文化“低语境”呈现、构建文化英文报道模式、对外传播中的“中国英语”等途径实现中国文化的对外传播,塑造中国形象。展开更多
文摘Organisational success has been considered dependent on leadership style and organisational culture, especially with the increase in firms collapsing throughout the recent recession. Literature has found that the success of organizations indicated with sustained profits, performance indicators and high financial returns are achieved using superior leadership. This research evaluates the impact leadership style has on culture within an organisation. This research uses two well-used surveys to find the link between an organisation＇s leadership style and culture within an accounting firm. Results indicate that the local accounting fn＇m has a dominant leadership style of Democratic and a dominant culture of Hierarchy followed closely by Market. Further work is needed to identify if these styles persist in other accounting firms.
文摘This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.
文摘Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.
文摘Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.
文摘There is limited information about intercultural communication during the process of accounting internationalization,and Chinese accounting still has a long way to go because of the disparity in accounting principles,business culture and so on.This paper talks about the necessity of accounting internationalization and the importance of intercultural communication skill,aiming at reminding people that a good command of intercultural communication skill is a must.Some suggestions are given in hope of contributing to cross-cultural communication during the process of Chinese accounting internationalization.
文摘The People＇s Republic of China （PRC） is a country that has great potential to international businesses. Her enormous market, resources, and labor power are important to other countries in this age of global economy. Research studies on the PRC are valuable not only to policymakers in the PRC but also to a larger audience in the global business community. Accounting standards and practices are central to the economic order of any society. As accounting systems are not isolated from social and cultural systems, towards an understanding of social/cultural environments interacting with accounting systems in the PRC in turn facilitates the international investors to interpret financial information and to set strategies in doing businesses in the country. It is expected that the research results of this kind of projects will have implications to different aspects of financial disclosure of companies in the PRC. Being grounded in the current accounting literature, the proposed conceptual framework in this paper is to discern the interconnections between accounting systems and cul^ral factors in the PRC. It aims at contributing to the accounting body of knowledge and to provide practical insights for global managers.
文摘Japanese accounting system has been strongly influenced by the culture and foreign influences. The initial regulatory framework was based on German model. After Second World War, the accounting system moved to the American investor orientated approach, then later the development was the results of the own needs and satisfaction with the culture influences.
文摘In practice, the international accounting harmonization process faces cultural resistance in the concrete situations of accounting reforms. We often tend to believe that this resistance is felt more in the so-called emerging countries, rather than the developed ones. It is precisely this idea that the paper attempts to analyze, based on a literature review. The literature shows that emerging countries do not have the infrastructure or the real needs justifying a reform of international harmonization, except the need to display an IFRS label （Daske, Hail, Leuz, ＆ Verdi, 2007）, to facilitate the access of firms from emerging economies to developed financial markets. Moreover, the Anglo-American culture attached to IFRS leads to a difficulty in adopting those standards by any country whose original accounting system is continental. Indeed, for these countries, the process of international harmonization begins with an adaptation to the Anglo-Saxon accounting culture, the latter being different from the continental accounting culture at several levels.
