Chapter 2

Pola, Budaya, dan Pengembangan Akuntansi Internasional

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

Induktif atau pendekatan empiris

Faktor lingkungan diidentifikasi dan dihubungkan dengan praktek akuntansi nasional. Pengelompokan internasional atau pola pengembangan diajukan

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

Muellers four approaches to accounting development

Macroeconomic pattern

Business accounting is tied to national economic policies Examples: Sweden, France, Germany Accounting is a branch of business economics Example: replacement-value accounting in Holland

Microeconomic pattern

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

Deductive approach

Muellers four approaches to accounting development

Independent discipline pattern

Accounting is a service function derived from business practice Examples: U.S. and U.K. Accounting is an efficient means of administration and control Examples: France, Germany, Sweden, Switzerland

Uniform accounting pattern

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

Nobess 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. Could not be plausibly described No explanation offered for difference in groupings

Seven disclosure groups

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

Hofstedes Societal Dimensions

Individualism versus Collectivism

Peoples self-concept: I or we How a society handles inequalities among people

Large versus Small Power Distance

Strong versus Weak Uncertainty Avoidance

Control the future or just let it happen

The way a society allocates social roles to gender Short-term or long-term orientation
International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Masculinity versus Femininity

Confucian Dynamism

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.

Strong uncertainty avoidance Collectivism Large power distance

Link to societal value dimensions Uniformity

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 Strong uncertainty avoidance Long-term orientation Collectivism Femininity

Link to societal value dimensions Conservatism

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

High Japan, France, Germany, Switzerland Low U.S. and U.K. Strong uncertainty avoidance High power distance Collectivism Femininity
International Accounting & Multinational Enterprises - Chapter 2 - Radebaugh, Gray, Black

Secrecy

Link to societal value dimensions Secrecy

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 Optimistic and transparent Conservative and secretive

Country groupings

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 World Bank International Monetary Fund UN conference on Trade and Development World Trade Organisation Foster international economic and social development in industrialized countries Code of Conduct for MNEs

UN

OECD

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

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