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A comparative analysis of accounting system in China based on the cultural factors

  • The Journal of Chinese Cultural Studies
  • 2010, (16), pp.171-188
  • DOI : 10.18212/cccs.2010..16.008
  • Publisher : The Society For Chinese Cultural Studies
  • Research Area : Humanities > Chinese Language and Literature > Chinese Literature > Chinese Culture

Cho, Kwang-Hee 1 JEONGTAEBEOM 2

1동국대학교
2숙명여자대학교

Candidate

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.

Citation status

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