Chapter 2 Pola Budaya dan Pengembangan Akuntansi Internasional

Chapter 2 Pola, Budaya, dan Pengembangan Akuntansi Internasional

Classification of Accounting and Reporting Systems l Klasifikasi membantu dalam l l l 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 l l Menguraiakan dan membandingkan sistem akuntansi internasional Meningkatkan pemahaman l l l 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. l l l 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 l Pendekatan deduktif atau judgmental l l Faktor lingkungan diidentifikasi dan dihubungkan dengan praktek akuntansi nasional. Pengelompokan internasional atau pola pengembangan diajukan l Induktif atau pendekatan empiris l l l 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 l Mueller’s four approaches to accounting development l Macroeconomic pattern l l Business accounting is tied to national economic policies – Examples: Sweden, France, Germany Microeconomic pattern l Accounting is a branch of business economics – Example: replacement-value accounting in Holland International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Deductive approach l Mueller’s four approaches to accounting development l Independent discipline pattern l l Accounting is a service function derived from business practice – Examples: U. S. and U. K. Uniform accounting pattern l 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 l Nair and Frank (1980) findings l 1973 data l Four measurement groups § § l 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 l Nair and Frank (1980) findings l l l Differences between measurement and disclosure groups Hypotheses not supported l Cultural and economic variables associated with disclosure practices l 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 l Hofstede – 4 Underlying societal dimensions l l l Individualism Power Distance Uncertainty Avoidance Masculinity Countries grouped into culture areas Hofstede and Bond – 5 th dimension l Confucion Dynamism International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Hofstede’s Societal Dimensions l Individualism versus Collectivism l l Large versus Small Power Distance l l Control the future or just let it happen Masculinity versus Femininity l l How a society handles inequalities among people Strong versus Weak Uncertainty Avoidance l l People’s self-concept: “I” or “we” The way a society allocates social roles to gender Confucian Dynamism l Short-term or long-term orientation International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Accounting Values – Gray l l 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 l l Accountants are perceived to have independent attitudes throughout the world Public regulation or self regulation l l l U. K. – rely on judgment of accountant France and Germany – implement detailed legal requirements Link to societal value dimensions – Professionalism l l l Individualism Weak uncertainty avoidance Small power distance Masculinity Short-term orientation International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Uniformity versus Flexibility l Uniform accounting plan and imposition of tax rules for measurement purposes l l Intertemporal consistency and some degree of intercompany comparability b/c of flexibility l l France and Spain l Facilitate national planning l Pursue macroeconomic goals U. S. and U. K. Link to societal value dimensions – Uniformity l l l 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 l Conservatism seen as a fundamental value l l l Strongly conservative l Japan, France, Germany, Switzerland Less conservative l U. S. , U. K. , the Netherlands Link to societal value dimensions – Conservatism l l Strong uncertainty avoidance Long-term orientation Collectivism Femininity International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Secrecy versus Transparency l l Stems from management and accountants Closely related to conservatism l l l Secrecy relates to disclosure Conservatism relates to measurement High – Japan, France, Germany, Switzerland Low – U. S. and U. K. Link to societal value dimensions – Secrecy l l 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 l Accounting values most relevant to professional or statutory authority and enforcement l l Accounting values most relevant to measurement and disclosure l l Professionalism and Uniformity l Both concerned with regulation and degree of enforcement or conformity Conservatism and secrecy Country groupings l l 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 l l l Growing international interdependencies Harmonization of the regulatory framework internationally Centrally planned economies embraces market-oriented approach l l 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 l European Union l l UN l l l Promotes economic integration/harmonization World Bank International Monetary Fund UN conference on Trade and Development World Trade Organisation OECD l Foster international economic and social development in industrialized countries l “Code of Conduct” for MNEs International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Impact of MNEs and Globalization l l Cultural and social Employment and consumption patterns l l l Significantly influenced Pressure for more accountability Environmental impact International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Impact of MNEs and Globalization l l OECD, EU, IOSCO work for harmonization and internationalization of securities markets IASB and the International Federation of Accountants (IFAC) l Professional organizations involved in harmonization International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black