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在会计准则机构中我们需要了解世界各地不同的文化中扮演一个什么样的重要角色。根据维基百科,“全球化”这一术语指的是一个持续的过程,而这样的经济,文化,和社会成为集成通过沟通、贸易和移民。在某种意义上全球化使世界成为“小”,通过密切的工作关系在商业领域,以及旅行我们不再有着遥远的距离。随着世界变得越来越全球化,把不同文化背景的人一起，从而导致业务实体成为包罗万象的国家，无论是在母国或东道国。如果企业决定在另一个国家进行开放操作,我们必须首先认识到文化和品味，这样做是为了合资公司取得成功。本文将探讨文化如何影响会计准则以及通过全球化如何影响它。还将讨论国际会计准则和它仍面临的问题之前需要建立一套标准。

Understanding the different cultures around the world plays an important role in the adoption of Accounting standards for organizations. According to Wikipedia, the term 'globalization' refers to an ongoing process by which economies, cultures, and societies become integrated through communication, trade, and migration, to just name a few. Globalization has allowed the world to become 'smaller' in a sense, that we are no longer separated by distance through close working relationships in business, as well as travel. As the world becomes more globalized, people bring their different cultures along with them causing business entities to become all-encompassing whether in the home country or a host country. Should a business decide to open operations in another country, one must first understand the culture and tastes of the people who live there in order for the venture to be successful. This paper will explore how culture affects accounting standards and through that how globalization affects it as well. It will also discuss international accounting standards and the problems it continues to face before a set of standards can be established.

Globalization has really impacted every culture in the world because we have moved away from people and businesses staying within their own borders into a global market. Our economies are interrelated with one another and even businesses who primarily market in one geographical region are not completely independent. This means that the materials that a company uses in their businesses can be produced and shipped from another country. All this represents is globalization in action. The way we think of globalization is usually in the economic sense as I had just described, but it also describes the phenomena of one population expanding into another and then incorporating them into current culture.

As our world becomes closer together and we adopt each other nuances, there's no escaping the effect it has in how we conduct business. Globalization has helped corporations grow internationally helping them expand the borders they put around themselves because of physical location. Countries had already established their own accounting standards; however regions are beginning to join together in order to form their own practices, hopefully leading them to the end goal of an established international accounting standard. 'International accounting is inextricably linked to the globalization movement that is sweeping all economies. Indeed, the availability of accounting information constitutes an integral and indispensable input to the existence and acceleration of this movement (Manassian 2007).'

In order to understand the effect that culture has on accounting and accounting standards, one may first understand the four value dimensions identified by Geert Hofstede, a Dutch psychologist. He identified four value dimensions that assessed culture: individualism versus collectivism, large versus small power distance, strong versus weak uncertainty avoidance, and masculinity versus femin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。