By Christopher Nobes, Robert B Parker
Up so far assurance and intensity of debate of foreign accounting from revered authors and foreign contributors.
- Respected authorship and contributions from a various crew of foreign practitioners and lecturers
- Renowned for intensity of debate and finished assurance
- Updated each years to include the most recent advancements within the box
- Covers the overseas dimensions of economic accounting and reporting: techniques, context, transition to IFRS and distinction in GAAP
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Consequently, when predicting or explaining the accounting requirements of many African or Asian countries, it may be more efficient to look at the colonial history rather than at other possible causes. These issues are taken up again when classification is discussed in Chapter 3, and they are referred to in some later chapters for particular countries. 27 .. qxd Part I 10/03/2008 16:30 Page 28 Setting the scene Chanchani and MacGregor (1999) provide a summary of papers on accounting and culture.
Accounting ‘values’ will in turn impact on accounting systems. To get some idea of the basic cultural patterns of various countries, we turn again to Hofstede. Based on a study of over 100,000 IBM employees in 39 countries, Hofstede (1984, pages 83, 84) defined and scored the following four basic dimensions of culture, which can be summarized as follows: 1 Individualism versus collectivism. Individualism stands for a preference for a loosely knit social framework in society wherein individuals are supposed to take care of themselves and their immediate families only.
By contrast, in the UK the equivalent percentages were 26 per cent in 1990, 20 per cent in 1998 and 16 per cent in 2002 and 2004. Continuing trends in the UK have been the growth of shareholdings by foreign investors (12 per cent in 1990, 28 per cent in 1998, 33 per cent in 2004) and by financial institutions such as pension funds and insurance companies (33 per cent in 2004, down from a peak of 52 per cent in 1991 as holdings by foreign investors increased) (National Statistics, 2005). e. the selling-off of state-owned businesses, has greatly expanded the private sector in many countries.
Comparative International Accounting by Christopher Nobes, Robert B Parker