Three articles on the relevance of cultural factors on the development of national accounting systems.

摘要

This thesis consists of three standalone studies on the relevance of environmental factors emphasizing cultural factors to the development of national accounting systems in two industrialized Chinese societies--Hong Kong and Taiwan. The first two studies are case studies on the development of accounting practices and regulations in Hong Kong and Taiwan respectively. The third compares the similarities and differences in accounting development in these two societies in the context of the similarities and differences in their cultural environment, institutions, and external influences. Gray's theoretical framework is used as a template with which the results of the empirical studies are compared. The results of this thesis indicate that the influences of traditional values on accounting practices in these Chinese societies exist but tend to be offset by economic incentives and foreign influences. These offsetting factors may have a stronger impact on national accounting systems by virtue of their influences on the various institutions of society or by their direct influence on accounting regulations.