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문화적 차이에 따른 한국과 중국의 회계기준 비교연구
A comparative analysis of accounting system in China based on the cultural factors
- 조광희;
- 정태범
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0초록
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.
키워드
Chinese accounting standards; Hofstede's scale; cultural differences
- 제목
- 문화적 차이에 따른 한국과 중국의 회계기준 비교연구
- 제목 (타언어)
- A comparative analysis of accounting system in China based on the cultural factors
- 저자
- 조광희; 정태범
- 발행일
- 2010-06
- 저널명
- 중국문화연구
- 권
- 16
- 페이지
- 171 ~ 188