Professionalism versus Statutory Control
This is proposed as a significant accounting value dimension because accountants
are perceived to adopt independent attitudes and to exercise their individual professional judgments to a greater or lesser extent everywhere in the world.
A major controversy in many Western countries, for example, surrounds the issue
of the extent to which the accounting profession should be subject to public regulation/statutory control or be permitted to retain control over accounting
standards as a matter for private self-regulation.
The development of professional associations has a long history but they are much
more firmly established in countries such as the U.S.A. and the U.K. than in some
of the Continental European countries and in many of the less developed countries.
In the U.K., for example, the concept of presenting 'a true and fair view' of a
company's financial position and results depends heavily on the judgment of the
accountant as an independent professional. This is so to the extent that accounting
information disclosures additional to, and sometimes contrary to, what is specifically
required by law may be necessary. This may be contrasted with the traditional position
in France and Germany where the professional accountant's role has been concerned
primarily with the implementation of relatively prescriptive and detailed legal requirements. With the implementation of the EEC directives this situation is now changing to the extent that there is some movement, if not convergence, along the professionalism spectrum.
To what extent then can professionalism be linked to the societal values of
Individualism, Power Distance, Uncertainty Avoidance, and Masculinity? It is argued
here that professionalism can be linked most closely with the individualism and
uncertainty-avoidance dimensions. A preference for independent professional
judgment is consistent with a preference for a loosely knit social framework where
there is more emphasis on independence, a belief in individual decisions and respect
for individual endeavour. This is also consistent with weak uncertainty avoidance
where practice is all important, where there is a belief in fair play and as few rules
as possible, and where a variety of professional judgments will tend to be more easily
tolerated. There would also seem to be a link, if less strong, between professionalism
and power distance in that professionalism is more likely to be accepted in a small
power-distance society where there is more concern for equal rights, where people
at various power levels feel less threatened and more prepared to trust people, and
where there is a belief in the need to justify the imposition of laws and codes. As
regards masculinity, however, there does not appear to be any significant link with
professionalism.杜邦分析体系在企业中的应用问题探讨范文
Following from this analysis it may be hypothesized that: The higher a country ranks in terms of individualism and the lower it ranks in terms of uncertainty avoidance and power distance then the more likely it is to rank highly in terms of professionalism.
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