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@article{ART001462653},
author={Cho, Kwang-Hee and JEONGTAEBEOM},
title={A comparative analysis of accounting system in China based on the cultural factors},
journal={The Journal of Chinese Cultural Studies },
issn={1598-8503},
year={2010},
number={16},
pages={171-188},
doi={10.18212/cccs.2010..16.008}

TY - JOUR
AU - Cho, Kwang-Hee
AU - JEONGTAEBEOM
TI - A comparative analysis of accounting system in China based on the cultural factors
JO - The Journal of Chinese Cultural Studies
PY - 2010
VL - null
IS - 16
PB - The Society For Chinese Cultural Studies
SP - 171
EP - 188
SN - 1598-8503
AB - 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.
KW - Chinese accounting standards;Hofstede's scale;cultural differences
DO - 10.18212/cccs.2010..16.008
ER -

Cho, Kwang-Hee and JEONGTAEBEOM. (2010). A comparative analysis of accounting system in China based on the cultural factors. The Journal of Chinese Cultural Studies , 16, 171-188.

Cho, Kwang-Hee and JEONGTAEBEOM. 2010, "A comparative analysis of accounting system in China based on the cultural factors", The Journal of Chinese Cultural Studies , no.16, pp.171-188. Available from: doi:10.18212/cccs.2010..16.008

Cho, Kwang-Hee, JEONGTAEBEOM "A comparative analysis of accounting system in China based on the cultural factors" The Journal of Chinese Cultural Studies 16 pp.171-188 (2010) : 171.

Cho, Kwang-Hee, JEONGTAEBEOM. A comparative analysis of accounting system in China based on the cultural factors. 2010; 16 : 171-188. Available from: doi:10.18212/cccs.2010..16.008

Cho, Kwang-Hee and JEONGTAEBEOM. "A comparative analysis of accounting system in China based on the cultural factors" The Journal of Chinese Cultural Studies no.16(2010) : 171-188.doi: 10.18212/cccs.2010..16.008

Cho, Kwang-Hee; JEONGTAEBEOM. A comparative analysis of accounting system in China based on the cultural factors. The Journal of Chinese Cultural Studies , 16, 171-188. doi: 10.18212/cccs.2010..16.008

Cho, Kwang-Hee; JEONGTAEBEOM. A comparative analysis of accounting system in China based on the cultural factors. The Journal of Chinese Cultural Studies . 2010; 16 171-188. doi: 10.18212/cccs.2010..16.008

Cho, Kwang-Hee, JEONGTAEBEOM. A comparative analysis of accounting system in China based on the cultural factors. 2010; 16 : 171-188. Available from: doi:10.18212/cccs.2010..16.008

Cho, Kwang-Hee and JEONGTAEBEOM. "A comparative analysis of accounting system in China based on the cultural factors" The Journal of Chinese Cultural Studies no.16(2010) : 171-188.doi: 10.18212/cccs.2010..16.008