Chapter 2
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Transcript of Chapter 2
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