文化对会计的影响:文献述评及未来研究展望

文化作为区别不同民族成员的集体心理模式,对各国会计准则和会计实践都具有重要影响。目前国内关于文化对会计影响的研究文献很少,国外学者则采用理论分析和实证检验的方法对会计亚文化、文化对会计稳健性、财务披露和会计准则协调的影响进行了多方面的研究。本文对该领域的文献进行了系统的梳理和简要评论,并针对现有研究的不足提出了未来的研究方向和重要议题。

Culture’s Influence on Accounting:Literature Review and Future Research Prospects

As ’the collective programming of the mind which distinguishes the members of one human group from another’,culture has significant impact on accounting standards and accounting practice.The issue of culture’s influence on accounting has not yet been recognized widely by domestic academic circles,while the theoretical analysis and empirical test have been used by foreign scholars to explain such fields as accounting subculture,the impact of culture on accounting conservatism,financial disclosure and accounting standards harmonization practice.This paper reviews the related literatures systematically.Aims at the existing limits of current studies,we point out some future research aspects and important topics.