会计论文英文文献及翻译 第7页

disclosure characteristics on the other.
Following this analysis, empirical research now needs to be carried out to assess
the extent to which there is in fact a match between (a) societal values and accounting
values, and (b) the proposed classification of country groupings, based on cultural
influence, and the groupings derived from an analysis of accounting practices related
to the value dimensions of the accounting subculture. However, for this to he feasible,
further work to operationalize the link between accounting practices and accounting
values will be necessary, and the relevant cross-cultural data assembled and organized.
In interpreting the results of empirical research relating to culture, the influence
of any change factors will also need to be taken into account, bearing in mind the
existence of external influences arising from colonization, war, and foreign investment,
including the activities of multinational companies and large international accounting
firms.会计信息系统风险管理文献综述和参考文献
While much work lies ahead, this paper is offered as a contribution towards a theory of cultural influence on the development of accounting systems internationally. In doing so it is fully recognized that the ideas advanced are exploratory and subject
to empirical testing and verification.

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