会計制度に対する文化的諸要因の研究 : 連結会計の生成と発展を視野に入れて

概要

論文の詳細を見る
This paper proposes and illustrates one framework for studying the historical background of group accounts at the national level. The focus will be on some of the cultural influences that have regulated the accounting practices of nations. Cultural factors are used to determine the essential properties of accounting traditions and practices in those nations. Some of the chief ingredients in making accounting practices of nations, particularly external influences and institutional consequences will be reviewed in this paper as influences for introducing new or changed accounting practices in nations. The conclusion of this paper is that even if there frequently is a set of common sources of regulations, their adoption and adaptation has been different in different countries, and national needs have come into play to move practices apart.