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Individualism versus Collectivism: 'The fundamental issue addressed by this dimension is the degree of interdependence a society maintains among individuals. It relates to people's self-concept: 'I' or 'we'.' The United States is a very individualistic culture, where the needs of a singular, as it relates to that person, is seen as more important than the needs of the whole. This view is unlike that of cultures in Eastern Asia, such as Japan, where the needs of the many count for more than that of the individual.

Large versus Small Power Distance: 'The fundamental issue addressed by this dimension is how a society handles inequalities among people when they occur.' An example for a country that has large power distance is India, where even in the country's vast history, people adhered to a caste system they were born into and had no way to move out of. A country with small power distance would be the United States, where everyone is thought of as equal and looked at to have the potential to do anything they put their mind to.

Strong versus Weak Uncertainty Avoidance: 'The fundamental issue addressed by this dimension is how a society reacts to the fact that time only runs one way and that the future is unknown, and whether it tires to control the future or just lets it happen.' Eastern Asian cultures tend to have strong uncertainty avoidance because they tend to prefer explicit rules and structured activities; whereas in the United States, in order to get what others do not have one must be willing to risk everything.

Masculinity versus Femininity: 'The fundamental issue addressed by this dimension is the way in which a society allocates social (as opposed to biological) roles to the sexes.' An example of a masculine country would be that of the United States, where attributes such as: competitiveness, assertiveness, ambition, and wealth are strived for. While, the country of Japan has a more feminine value dimension, because the people of that culture tend to strive for relationships and quality of life.

Now that we understand the societal values discussed earlier, we can start to identify accounting values. As one may interpret the information, the societal values have direct influence on accounting values and standards. S.J. Gray was the one who proposed the identification of accounting values based on accounting literature and practice: professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism, and secrecy versus transparency.

•Professionalism versus statutory control- reflects a pReference to exercise professional judgment and self-regulation as opposed to government control

•Uniformity versus flexibility- reflects a preference of uniform accounting principles between companies as opposed to differing practices between companies

•Conservatism versus optimism- reflects a preference to proceed cautiously in order to be wary of future events as opposed to risky approaches

•Secrecy versus transparency- reflects a preference for confidentiality as opposed to a more open and publicly accountab本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。