Chapter 2

Pola, Budaya, dan Pola, Budaya, dan Pengembangan Akuntansi Pengembangan Akuntansi

InternasionalInternasional

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Classification of Accounting and Reporting Systems

Klasifikasi membantu dalam Menguraiakan, menganalisa, dan memprediksi

perkembangan sistem akuntansi. Perencanaan strategis dan keputusan pengendalian. Integrasi sistem internasional

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Tujuan Klasifikasi Akuntansi Internasional

Menguraiakan dan membandingkan sistem akuntansi internasional

Meningkatkan pemahaman Persamaan dan perbedaaan sistem Pengembangan sistem dan perubahan potensial Dominasi suatu sistem terhadap lainnya.

Mempertimbangakan isu-isu harmonisasi akuntansi internasional.

Mengidentifikasi masalah dan memecahkannya.

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Tujuan Klasifikasi Akuntansi Internasional.

Negara berkembang akan memperoleh imfomasi sistem dari negara lain

Membantu akuntan internasional dan auditor.

Masalah dengan akuntansi dan sistem pengendalian untuk sistem MNE –dipahami dan dipecahkan

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Riset Klasifikasi

Pendekatan deduktif atau judgmental Faktor lingkungan

diidentifikasi dan dihubungkan dengan praktek akuntansi nasional.

Pengelompokan internasional atau pola pengembangan diajukan

Induktif atau pendekatan empiris Praktek individual

dianalisa Pola pengembangan

atau pengelompokan di identifikasi.

Penjelasan berdasarkan ekonomi, sosial, politik dan budaya diajukan.

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Deductive approach

Mueller’s four approaches to accounting development Macroeconomic pattern

Business accounting is tied to national economic policies – Examples: Sweden, France, Germany

Microeconomic pattern Accounting is a branch of business economics –

Example: replacement-value accounting in Holland

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Deductive approach

Mueller’s four approaches to accounting development Independent discipline pattern

Accounting is a service function derived from business practice – Examples: U.S. and U.K.

Uniform accounting pattern Accounting is an efficient means of administration and

control – Examples: France, Germany, Sweden, Switzerland

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Nobes’s Hierarchial Classification

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Inductive Approach

Nair and Frank (1980) findings 1973 data

Four measurement groups British Commonwealth Latin America Continental European U.S.

Seven disclosure groups Could not be plausibly described No explanation offered for difference in groupings

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Inductive Approach

Nair and Frank (1980) findings Differences between measurement and

disclosure groups Hypotheses not supported

Cultural and economic variables associated with disclosure practices

Trading variables associated with measurement practices

Overall – little attention given to influence of culture

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Cultural Influences on Accounting Systems Culture, Societal Values, and the Accounting Subculture – Fig. 2.3

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Structural Elements of Culture

Hofstede – 4 Underlying societal dimensions Individualism Power Distance Uncertainty Avoidance Masculinity

Countries grouped into culture areas Hofstede and Bond – 5th dimension

Confucion Dynamism

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Hofstede’s Societal Dimensions

Individualism versus Collectivism People’s self-concept: “I” or “we”

Large versus Small Power Distance How a society handles inequalities among people

Strong versus Weak Uncertainty Avoidance Control the future or just let it happen

Masculinity versus Femininity The way a society allocates social roles to gender

Confucian Dynamism Short-term or long-term orientation

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Accounting Values – Gray

Professionalism versus statutory control Uniformity versus flexibility Conservatism versus optimism Secrecy versus transparency

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Professionalism versus Statutory Control Accountants are perceived to have independent

attitudes throughout the world Public regulation or self regulation

U.K. – rely on judgment of accountant France and Germany – implement detailed legal

requirements Link to societal value dimensions – Professionalism

Individualism Weak uncertainty avoidance Small power distance Masculinity Short-term orientation

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Uniformity versus Flexibility Uniform accounting plan and imposition of tax rules

for measurement purposes France and Spain

Facilitate national planning Pursue macroeconomic goals

Intertemporal consistency and some degree of intercompany comparability b/c of flexibility U.S. and U.K.

Link to societal value dimensions – Uniformity Strong uncertainty avoidance Collectivism Large power distance

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Figure 2.4 Culture and Accounting Systems in Practice

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Authority and Enforcement

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Conservatism versus Optimism

Conservatism seen as a fundamental value Strongly conservative

Japan, France, Germany, Switzerland Less conservative

U.S., U.K., the Netherlands

Link to societal value dimensions – Conservatism Strong uncertainty avoidance Long-term orientation Collectivism Femininity

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Secrecy versus Transparency Stems from management and accountants Closely related to conservatism

Secrecy relates to disclosure Conservatism relates to measurement

Secrecy High – Japan, France, Germany, Switzerland Low – U.S. and U.K.

Link to societal value dimensions – Secrecy Strong uncertainty avoidance High power distance Collectivism Femininity

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Accounting Values and Societal Values

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Accounting Values and International Classification

Accounting values most relevant to professional or statutory authority and enforcement Professionalism and Uniformity

Both concerned with regulation and degree of enforcement or conformity

Accounting values most relevant to measurement and disclosure Conservatism and secrecy

Country groupings Optimistic and transparent Conservative and secretive

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Accounting Values and International Classification

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

International Pressures for Accounting Change

Growing international interdependencies Harmonization of the regulatory framework

internationally Centrally planned economies embraces

market-oriented approach Former U.S.S.R., Eastern Europe, China

New opportunities for international investment, joint ventures, and alliances

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Economic Groupings and International Organizations

European Union Promotes economic integration/harmonization

UN World Bank International Monetary Fund UN conference on Trade and Development World Trade Organisation

OECD Foster international economic and social development in

industrialized countries “Code of Conduct” for MNEs

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Impact of MNEs and Globalization

Cultural and social Employment and consumption patterns

Significantly influenced Pressure for more accountability Environmental impact

International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Impact of MNEs and Globalization

OECD, EU, IOSCO work for harmonization and internationalization of securities markets

IASB and the International Federation of Accountants (IFAC) Professional organizations involved in

harmonization