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英国伦敦大学皇家霍洛威学院会计类留学生本科考试题目范文模板下载-External influences on accounting
论文题目：External influences on accounting
论文语种：英文
您的研究方向：会计
是否有数据处理要求：否
您的国家：英国
您的学校背景：Royal Holloway, University of London
要求字数：1000
论文用途：本科考试题目
是否需要盲审（博士或硕士生有这个需要）：否
补充要求和说明：(a) Critically discuss the influence of political, economic, institutional and cultural dimensions on accounting, illustrating your answer with examples.(may explain for example Tax difference: code law and common law)
Introduction
Accounting as a management activity, is an information system. It is always dependent on the objective environment of the production development, the http://www.ukassignment.org/lxszy/ development of accounting reflects the accounting value, accounting thought, accounting culture and accounting technology under different circumstances (Adhikari & Tondkar, 1992). The study of accounting issues in any period should always be the objective environment of accounting as the starting point and foothold.
This essay aims to explore the influence of political, economic, institutional and cultural dimensions on accounting.
Political influence
A country's political environment includes the political system, political line and political thinking and political leadership. Their impact on accounting in most cases is indirect, mainly reflected in three aspects (Jeon & Sickles, 2004): (1) the ruling class under any political system has need to use the accounting for treatment of economic interests, which is bound to make the accounting with a certain amount of political overtones and social attributes; (2) the political system, as the superstructure, can promote or hinder the development of economic system reform, the political system reform is bound to cause the economic environment changes for the survival of accounting, and thus make all aspects of accounting change accordingly; (3) the degrees of democratic management under different political environment are different, the masses have different monitoring systems, and have different requirements for the extent of accounting disclosure.
Britain and the United States advocate freedom, all aspects of social life are market oriented, emphasizing the Government's non-intervention, reflected in the accounting, they suggest that accounting should be the starting of pragmatism, based on the optimization of enterprise business activities. Accounting objective is to protect the interests of creditors and investors; accounting information should be true, fair and practical as the basic quality requirements; accounting management takes private professional groups to develop and promulgate accounting standards for the accounting practices as the constraint specification (HassabElnaby, Epps & Said, 2003); in study of accounting theory, it emphasizes the concept of a complete accounting system as a subject of independent development of accounting theory. In Netherlands, accounting positioning is based on the business management services as the core, suggesting that the accounting is to maintain the interests of enterprises and to provide comprehensive business management services. Accounting must make the corporate capital investment to increase the value. In the accounting process, sound doctrine was widely accepted by government and society.
Economic influence
Accounting comes from business economic activities, services to economic activities demands. The economic environment is the basis of accounting for the survival. The more developed economy is much higher requirement of accounting. With the changes in business management system and organization, the scope of accounting activities from the traditional mode of operation has been involved in the contracting, leasing, joint venture, merger, bankruptcy and other fields (HassabElnaby, Epps & Said, 2003), the contents of the accounting business also expanded to investment, intangible assets, debt restructuring, or matters, non-monetary transactions, related party transactions, which are the internal contradictions in the economic environment to make changes to the original basis for the survival of accounting, the existing economic business was expanded, and prompted the development and change in accounting theory.
From the perspective of the development degree of the stock market, the developed securities markets require adequate and timely disclosure of accounting information, and also determine the accounting services are mainly targeted at the majority of investors and creditors; in the early stage of development of the stock market has weak disclosure requirements of accounting information, accounting objective is mainly to determine the Government and relevant services departments.
Institutional influence
National laws and administrative regulations are also important factors that affect the accounting work. It is not only the basis to set accounting organizations and accounting staff to deal with accounting matters, but also the standard to evaluate the quality of accountings. Market economy is http://www.ukassignment.org/lxszy/ the legal economy, and the market economy order is regulated by the law. The legitimate rights and interests for investors, creditors, managers and the masses of workers and consumers rely on the law to safeguard, and the socio-economic environment and the natural environment depend on the law to protect (Hopwood & Miller, 1994). Therefore, many countries and regions issued Accounting Law, Certified Public Accountants Law, and some countries have issued Commercial Law, Corporate Law, Securities and Exchange Act, Tax Law and laws, rules and regulations in investment, insurance, environmental protection and others.
Cultural influence
Egoism culture determines the accounting profession in a society is more developed, the Government is less involved in management of Accounting Standards and accounting practices and other matters, while accounting focuses on to maintain the interests of private investors, accounting standards are flexible, rapid updated technology and methods development emphasize substance over form; by contrast, collectivist culture determines the unity government in a society relatively complete accounting rules and a high authority, practice less needs professional judgments, the accounting profession is relatively weak. Strong uncertainty avoiding the orientation of culture determines the society that generally shows strong conservative tendencies and confidentiality tendencies, and weak uncertainty avoiding the orientation of culture determines such societies tend to exhibit less conservatism and secrecy tendencies (Gray, 1988). Small span of the power structure is usually oriented to creating a culture through the "accepted" way to standardize the accounting practices, and large span http://www.ukassignment.org/lxszy/ of the cultural orientation of the power structure tends to select a single accounting system (Perera, 1990). Positive orientation of the impact of culture on accounting measurement tends to prefer the fairness and openness in revealing the financial and accounting laws and regulations unity, mandatory is large, and the duration is long. However, the accounting practice is influenced by many areas of cultural orientation, is not only a factor of unilateral role.
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