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문화적 차이에 따른 한국과 중국의 회계기준 비교연구A comparative analysis of accounting system in China based on the cultural factors
- Other Titles
- A comparative analysis of accounting system in China based on the cultural factors
- Issue Date
- Jun-2010
- Publisher
- 중국문화연구학회
- Keywords
- Chinese accounting standards; Hofstede's scale; cultural differences
- Citation
- 중국문화연구, v.16, pp 171 - 188
- Pages
- 18
- Journal Title
- 중국문화연구
- Volume
- 16
- Start Page
- 171
- End Page
- 188
- ISSN
- 1598-8503
- Abstract
- China began to adopt the IFRS as Korean International Financial Reporting Standards(K-IFRS) is established in Korea. In this study, we attempt to provide useful guide lines which help in understanding accounting strategy that adopt international accounting system by investigating the cultural characteristics introduced by Hofstede's scale. This study compares the historical development stages of accounting principles in Korea and China. It is especially suggested that accounting system is influenced by the legal and economic environment as well as cultural differences.
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