A Broad Perspective on Financial Reporting in Pacific Asia

Amy Lau and Ronald Ma

Chapter 4 in Financial Reporting in the Pacific Asia Region, 1997, pp 55-92 from World Scientific Publishing Co. Pte. Ltd.

Abstract: AbstractThe following sections are included:IntroductionReasons for Studying International AccountingSignificance of the Pacific Asia RegionEnvironmental Factors Influencing AccountingInfluence of External Environment FactorsEconomic ConditionsColonisationHistorical Factors — Language, Religion and IdeologyDemographic Factors — Population, Literacy and EducationTechnological FactorsInflationConcluding Comments on External Environment FactorsInfluence of Cultural FactorsHofstede’s Societal ValuesGray’s Accounting Subculture ValuesRelationships of Accounting Values to Accounting Systems and PracticesClassification of Pacific Asian Countries By Societal and Accounting ValuesSummary of Cultural FactorsInfluence of Institutional Structure FactorsPolitical SystemLegal SystemCapital Market SystemEducation SystemBusiness EnterprisesAccounting SystemSummary of Institutional Structure FactorsSummaryReferences

Date: 1997
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