文章基本信息

标题：Understanding Accounting Students Cultural Diversity And Its Implication Of The Interpretation Of IFRS
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作者：Pieter W Buys ; Danie Schutte ; Panagiotis Andrikopoulos 等
期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2012
卷号：11
期号：4
页码：451-466
语种：English
出版社：The Clute Institute for Academic Research
摘要：In the global business environment, accountants often adopt accountancy practices to suit their unique cultural and business environments. This aspect often makes the cross-border comparison of financial statements difficult. Several completed research projects conducted has revealed that culture often dictates the accounting environment and based thereupon, it is evident that culture is often closely integrated to accounting development, training and standard setting, as well as the application of accounting standards. This article considers the potential impact of diverse cultural backgrounds, as defined by the Hofstede and Gray methodologies on accountancy students in a cross-national inter-cultural context, including both developed and developing economical contexts. Using a sample consisting of final-year accounting students from two different university campuses in South Africa and a third university in the United Kingdom, our results suggest that culture does indeed play an important role on accounting education; and that it can also affect the acceptance, understanding and interpretation of accounting standards by these students.
关键词：Accounting;Accounting Education;Accounting Values;Culture;GAAP;IFRS