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Financial Accounting Theory Craig Deegan Chapter 4 International Accounting (Part-2) Dewan Mahboob Hossain; Department of Accounting & Information Systems University of Dhaka Dhaka Bangladesh
Can accounting standards ensure international standardization? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Main issues for difference ,[object Object],[object Object],[object Object],[object Object]
Differences in taxation systems: evidence ,[object Object],[object Object],[object Object]
Economic and political influences ,[object Object],[object Object]
Modifications made to IFRS at a national level ,[object Object],[object Object],[object Object]
Implementation, monitoring and enforcement ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Explanations of differences in accounting ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Culture ,[object Object],[object Object],[object Object],[object Object],[object Object]
Hofstede (1984) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Gray (1988): directly linked to Hofstede ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Hypothesized relationships between Gray’s accounting values and Hofstede’s cultural values _ _ ? ? Masculinity _ _ _ + Individualism + + + _ Uncertainty avoidance + ? + _ Power Distance Secrecy Conservatism Uniformity Professionalism Accounting values (Gray) + : positive relationship - : negative ?: unclear relationship Cultural values (Hofstede)
Religion ,[object Object],[object Object],[object Object],[object Object],[object Object]
Legal Systems ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Legal Systems (contd..) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

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Accounting theory 7

  • 1. Financial Accounting Theory Craig Deegan Chapter 4 International Accounting (Part-2) Dewan Mahboob Hossain; Department of Accounting & Information Systems University of Dhaka Dhaka Bangladesh
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12. Hypothesized relationships between Gray’s accounting values and Hofstede’s cultural values _ _ ? ? Masculinity _ _ _ + Individualism + + + _ Uncertainty avoidance + ? + _ Power Distance Secrecy Conservatism Uniformity Professionalism Accounting values (Gray) + : positive relationship - : negative ?: unclear relationship Cultural values (Hofstede)
  • 13.
  • 14.
  • 15.

Notas del editor

  1. Insert a map of your country.