On Accounting and Culture

Fang YAO

Abstract



Accounting is regarded as the global commercial language. It is of much use to the economic development in the process of globalization. There is some connection between accounting and culture. Many scholars do the research in the relevant field, including Hofstede and Gray. In this article, I analyze the relationship between accounting and culture in China on the basis of Gray’s hypothesis.
Key words: culture, accounting, accounting values
Résumé: La comptabilité est considérée comme un terme commercial pur. Elle est de grande importance pour le développement économique dans le processus de globalisation. Il y a certains liens entre la comptabilité et la culture. Beaucoup de savants effectuent des recherches sur ce domaine, y compris Hofstede et Gray. Dans l’article présent, l’auteur analyse, sur la base de l’hypothèse de Gray, la relation entre la comptabilité et la culture en Chine.
Mots-Clés: culture, comptabilité, valeurs de comptabilité

Full Text:

PDF


DOI: http://dx.doi.org/10.3968%2Fj.css.1923669720070305.022

Refbacks

  • There are currently no refbacks.


Reminder

How to do online submission to another Journal?

If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.



We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases: caooc@hotmail.com; css@cscanada.net; css@cscanada.org

Copyright © Canadian Academy of Oriental and Occidental Culture

Address: 730, 77e AV, Laval, Quebec, H7V 4A8, Canada

Telephone: 1-514-558 6138

Http://www.cscanada.net Http://www.cscanada.org

E-mail:css@cscanada.net, css@cscanada.org