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Advances in International Accounting, Volume 17 (Advances in by J. Timothy Sale

By J. Timothy Sale

Advances in foreign Accounting is a refereed, educational examine annual, that's dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm agencies, in addition to their impact at the schooling accountants around the world. Advances in foreign Accounting welcomes conventional and substitute methods, together with theoretical examine, empirical learn, utilized examine, and cross-cultural reports.

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Further research needs to especially focus on compliance issues. The most important issue may ultimately be whether IFRS can be enforced. In a 2001 survey, the Federation des Experts Comptables Europeens (FEE), the organization representing the accounting profession in Europe, found that about half of EU countries have no real process for enforcing accounting standards (FEE, 2001). Accordingly, FEE wants each EU member state to have “effective institutional oversight systems for accounting standards .

First, in the latter cultures, each person has a free choice regarding the use of language and action. In Chinese collectivist cultures this is not the case. Rather in such cultures, face attaches involuntarily as a result of belonging to, and having a certain standing in, the collective. Face is either sustained or foregone by adhering to or not the norms of behavior associated with that status. Second, Chinese collectivist cultures generally hold that maintaining or losing face has permanence, hence elevating the concern to maintain face to such a level as to evoke great caution in one’s behavior.

He posits that the higher a country ranks on uncertainty avoidance and power distance and the lower it ranks on individualism and masculinity, the more likely it is to rank high on secrecy. Uncertainty avoidance is related to the need to restrict information and to preserve security. Power distance relates to the restriction of information and the maintenance of power inequalities. Collectivism is viewed as one’s attachment to the firm to the exclusion of those outside. When collectivism is high (individualism low), the orientation is to protect the firm from outsiders by maintaining secrecy.

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