* Factors Affecting
Development of Accounting World
There are eight factors that have significant influence in the development of accounting:
1. Sources of funding2. The legal system3. Taxation4. Political and economic ties5. Inflation6. Level of economic development7. Level of education8. Culture
Four dimensions of national culture according to Hofstede, namely:a) Individualism vs. collectivism is the tendency towards a social order composed of loosely arranged compared to the strict order and interdependent.b) Large vs. Small Powr Distance (distance power) is the extent to which hierarchy and division of power in a power-sharing institutions and agencies and organizations in an unfair acceptable.c) Strong vs Weak Uncertainty Avoidance (avoidance ketidakpasian) is the extent to which people feel uncomfortable with ambiguity and an uncertain future.d) Masculinity versus femininity is the degree to which gender roles are differentiated and the performance and achievement can be seen more emphasis and attention than the relationship.
Choi et. al (1998: 36) describes a number of environmental factors are believed to have a direct impact on the development of accounting, among others:1. Legal SystemCodification of standards and accounting procedures seemed natural and appropriate in countries that adhere to code law. In contrast, the formation of a non-legalistic accounting policies by the professional organizations which work in the private sector more in line with the prevailing system in common law countries (common law). In the law of war or other emergency situations nasonal, all aspects of accounting functions may be regulated by a court or government agency. An example is the period of Nazi Germany, when preparations for war intensified and then during World War II the national accounting system requires a very uniform to control all activities of the national economy in total.2. Political SystemThe existing political system in a country, too, accounting coloring, because the political system is "importing" and "export" standards and accounting practices. For example, the existing UK accounting during the turn of the 20th Century, "exported" to the Commonwealth countries. The Netherlands did the same to the Philippines and Indonesia, France to countries in Asia da African colonies. The Germans used to influence the political sympathies, among others, accounting in Japan and Sweden.3. The nature of Business OwnershipPublic ownership of the shares of the company implies the principles of financial accounting reporting and disclosure are different from companies whose ownership is dominated by the family or the bank. For example, public ownership is very high on the shares in U.S. corporations has resulted in the so-called Sunshine accounting disclosure standards of wide open, while the absence of public participation in the ownership of shares in French companies have limited financial communication is effective only to the channels of communication "insider" only. Bank ownership is high in Germany also produces a response different accounting. In the U.S., AICPA standards make specific recommendations for certain financial and accounting practices used by non-public companies are smaller.4. Differences in magnitude and complexity of Business CompaniesDichotomy between large and small companies continues, ranging from insurance, up to all the parent-child hierarchy, including the complexity of the problem. Large conglomerate that operates in a very diverse line of business requires financial reporting techniques that are different from small firms that produce a single product. Multinational companies are also requiring a different accounting system accounting system with domestic firms.5. Social ClimateSocial climate also contribute to the development of accounting in different parts of the world. In France, leading to social responsibility reporting, whereas in Switzerland is still very conservative so large Swiss firms to report their financial condition is relatively compact. The Italian is still very much oriented to the tax, even in some Eastern countries and South America, together with the bookkeeping and accounting is not considered socially appropriate.6. Competency levels of Business Management and Finance CommunityCompetence or ability of the user business management and accounting output will largely determine the development of accounting. Because the output is as sophisticated and as powerful as any accounting, business management, and if users can not read, interpret, and understand it will not do any good.7. Interference with a Business degree LegislatureRegulation of taxation may require certain accounting principles. As in Sweden, where certain tax concessions should be recorded in accounting before it can be claimed for tax purposes; this is also the situation for the LIFO method of inventory valuation in the U.S.. Social protection laws also affect the various accounting standards. An example is the obligation to pay severance dio several South American countries.8. There are certain Accounting LegislationIn some cases, there are specific legislative regulations for the rules and certain accounting techniques. In the U.S., the SEC determines standards of disclosure and accounting for large companies, with reference to the FASB.9. Speed Business InnovationInitially, merger and acquisition activity is not taken into account in accounting, but due to the incorporation of a business that is so popular in accounting erofa force also developed to meet the needs of those concerned.10. Economic development stageCountries still rely on the agricultural economy requiring different accounting principles in the advanced industrial countries. In agricultural countries, the level of dependence on credit and long-term business contracts may still be small. So sophisticated accrual accounting is not useful and what is needed is a simple cash accounting.11. Economic growth patternsStable economic conditions encourage greater competition for existing markets that require a stable pattern of accounting and will be much different in countries where conditions are experiencing a prolonged war.12. Status of Education and Professional OrganizationsIn the absence of an organized professional accounting and resourcelocal accounting authority of a country, the standards of another area or another country may be used to fill the vacancy. English adaptation of the factors accounting is a significant environmental impact in the accounting world until the end of World War II. Since then, international adaptation process to switch to U.S. sources. Development of accounting, both from the state itself or adapted from other countries, will not succeed unless the environmental conditions such as those listed above are fully considered.
Like the business world in general, and its accounting practices in corporate financial disclosure in different countries is influenced by various factors. Radebaugh and Gray (1997:47) mentions at least two dozen factors that affect the company's accounting system. Those factors are the nature of corporate ownership, business activities, funding sources and capital markets, tax system, the existence and importance of the accounting profession, accounting education and research, political systems, social climate, economic growth and development rates, inflation, regulatory systems regulations, and accounting rules.
More details, Radebaugh and Gray describes the relationship between the factors mentioned above with the following corporate accounting system.
1. Nature of corporate ownershipThe need for disclosure of information and greater public accountability to be found on the company's publicly-owned companies compared with the family firm.2. Business activitiesThe accounting system is influenced by the type of business activity, such as agribusiness which is different from manufacturing, or a different small companies with multinational companies.3. Sources of fundingThe need for disclosure of information and greater public accountability to be found in companies that get funding from external shareholders as compared to the company with funding from banks or from the fund family.4. Tax systemCountries like France and Germany using the company's financial statements as a basis for determining income tax debt, while countries like the United States and Britain to use financial statements have been adjusted by the tax code as a basis for determining the tax debt and delivered separately to the financial statements to shareholders .5. The existence and importance of accounting professionAccounting profession that is more advanced in developed countries also make the accounting system used by more advanced than in countries that are implementing a centralized accounting system and uniform.6. Accounting education and researchAccounting education and research carried out less well in countries that are developing. Professional development is also influenced by education and the quality of accounting research.7. The political systemPolitical system run by a very influential country in the accounting system created to describe the philosophy and political objectives in the country, as does the choice of centralized planning (central planning) or privatization (private enterprises).8. Social climateSocial climate is defined as the attitude of respect for workers' rights and concern for the environment. Information relating to such matters generally affected the social system.9. Rate of economic growth and developmentChanges in economic structure from agriculture to manufacturing will show the other side of the accounting system, among others, began accounting for depreciation of machinery. Services industry also gave rise to consideration of the recording of intangible assets such as brands, goodwill and human resources.10. The inflation rateThe onset of hyperinflation in some countries in South America makes the thought of using another approach as an alternative to historical cost approach.11. Regulatory systemIn countries such as France and Germany are using the civil codes, the accounting rules used tend to be detailed and comprehensive, in contrast to the United States and Britain are using the common law.12. The accounting rulesAccounting standards and rules set out in certain countries is certainly not entirely the same as other countries. Role in determining standards of professional accountants and accounting rules were more common in those countries wherewith to enter the professional rules in the rules of the company, such as in Britain and the United States. Meanwhile, Christopher Nobes and Robert Parker (1995:11) explains the presence of seven factors that lead to important differences in the development of international accounting systems and practices. Such factors include (1) the legal system, (2) the owner of the funds, (3) the influence of the tax system, and (4) stability of the accounting profession. (5) inflation, (6) accounting theory and (7) accidents of history.
*Four approaches to the development of accounting in Western countries with market-oriented economic system:
a. Based approach to macroeconomic Under this approach, obtained from the accounting practices and are designed to improve the national macroeconomic objectives. An example of Sweden.
b. Based on microeconomic approach In this approach, accounting evolved from the principles of microeconomics. An example of the Netherlands.
c.Berdasarkan independent approach Under this approach, derived from accounting and business practices developed on an ad hoc, on the basis of considerations slowly, to try and error. For example the United Kingdom and the United States.
d. Based on a uniform approach In this approach, standardized accounting and is used as a tool for administrative control by the central government. An example is the French state.
*Some countries are dominant on the development of accounting include: (1) France (2) Japan (3) United States In the progress the countries France and Japan are less dominant than the United States. It can be seen from the development of Japanese accounting in its development is currently based on existing IFRS. Basic Classification of International Accounting International accounting classification can be done in two ways, namely: (1) deductive approach Which identifies the relevant environmental factors and linking it with national accounting practices, an international grouping or pattern of development proposed. (2) Inductive Approach Accounting practices were analyzed individually, the pattern of development or grouping identified and at the end of the explanation is made from the standpoint of economic, social, political and other factors. G. Fair Presentation and Compliance differences Against the Law on the State of the Dominant Differences fair presentation and compliance with law through many permasahan. This concerns the adjustments made to the application of IFRS as the basis for the presentation. Some problems include: (1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits. (2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or treated as operating leases are common (legal compliance). (3) Pension costs accrued at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance). H. Issues Important Differences Fair Presentation and Compliance Against the Law Important issues that occur when it is about the application of IFRS basis sebagau presentation. So that the countries that have not made adjustments to the fair presentation put through his report.
* Have a basic knowledge of accounting and to compare the classification (international accounting with a local accounting)
International accounting classification can be done in two ways: with consideration and empirically. Classification with consideration depends on the knowledge, intuition and experience. Classification empirically using statistical methods to collect data accounting principles and practices worldwide.
* Fair Presentation and Compliance differences Against the Law on the State of the Dominant Differences fair presentation and compliance with law through many permasahan. This concerns the adjustments made to the application of IFRS as the basis for the presentation. Some problems include: (1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits. (2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or treated as operating leases are common (legal compliance). (3) Pension costs accrued at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance). H. Issues Important Differences Fair Presentation and Compliance Against the Law Important issues that occur when it is about the application of IFRS basis sebagau presentation. So that the countries that have not made adjustments to the fair presentation put through his report.
* Fair Presentation and Compliance differences Against the Law on the State of the Dominant
Differences fair presentation and compliance with law through many permasahan. This concerns the adjustments made to the application of IFRS as the basis for the presentation. Some problems include:
(1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits.
(2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or treated as operating leases are common (legal compliance).
(3) Pension costs accrued at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance).
Issues Important Differences Fair Presentation and Compliance Against the Law
Important issues that occur when it is about the application of IFRS basis sebagau presentation. So that the countries that have not made adjustments to the fair presentation put through his report.
source:
http://feniaristadaniati.blogspot.com/
srilestarimingxiu.blogspot.com/
antonkalvin.blogspot.com/
http://wartawarga.gunadarma.ac.id/2011/03/definisi-akuntansi-internasional/ http://agusw77.files.wordpress.com/2009/06/perkembangan-akuntansi-internasional4.pdf http://davengine.blogspot.com/2011/02/makalah-akuntansi-international-negara.html http://dedysuarjaya.blogspot.com/2010/09/pola-budaya-dan-perkembangan-akuntansi.html
There are eight factors that have significant influence in the development of accounting:
1. Sources of funding2. The legal system3. Taxation4. Political and economic ties5. Inflation6. Level of economic development7. Level of education8. Culture
Four dimensions of national culture according to Hofstede, namely:a) Individualism vs. collectivism is the tendency towards a social order composed of loosely arranged compared to the strict order and interdependent.b) Large vs. Small Powr Distance (distance power) is the extent to which hierarchy and division of power in a power-sharing institutions and agencies and organizations in an unfair acceptable.c) Strong vs Weak Uncertainty Avoidance (avoidance ketidakpasian) is the extent to which people feel uncomfortable with ambiguity and an uncertain future.d) Masculinity versus femininity is the degree to which gender roles are differentiated and the performance and achievement can be seen more emphasis and attention than the relationship.
Choi et. al (1998: 36) describes a number of environmental factors are believed to have a direct impact on the development of accounting, among others:1. Legal SystemCodification of standards and accounting procedures seemed natural and appropriate in countries that adhere to code law. In contrast, the formation of a non-legalistic accounting policies by the professional organizations which work in the private sector more in line with the prevailing system in common law countries (common law). In the law of war or other emergency situations nasonal, all aspects of accounting functions may be regulated by a court or government agency. An example is the period of Nazi Germany, when preparations for war intensified and then during World War II the national accounting system requires a very uniform to control all activities of the national economy in total.2. Political SystemThe existing political system in a country, too, accounting coloring, because the political system is "importing" and "export" standards and accounting practices. For example, the existing UK accounting during the turn of the 20th Century, "exported" to the Commonwealth countries. The Netherlands did the same to the Philippines and Indonesia, France to countries in Asia da African colonies. The Germans used to influence the political sympathies, among others, accounting in Japan and Sweden.3. The nature of Business OwnershipPublic ownership of the shares of the company implies the principles of financial accounting reporting and disclosure are different from companies whose ownership is dominated by the family or the bank. For example, public ownership is very high on the shares in U.S. corporations has resulted in the so-called Sunshine accounting disclosure standards of wide open, while the absence of public participation in the ownership of shares in French companies have limited financial communication is effective only to the channels of communication "insider" only. Bank ownership is high in Germany also produces a response different accounting. In the U.S., AICPA standards make specific recommendations for certain financial and accounting practices used by non-public companies are smaller.4. Differences in magnitude and complexity of Business CompaniesDichotomy between large and small companies continues, ranging from insurance, up to all the parent-child hierarchy, including the complexity of the problem. Large conglomerate that operates in a very diverse line of business requires financial reporting techniques that are different from small firms that produce a single product. Multinational companies are also requiring a different accounting system accounting system with domestic firms.5. Social ClimateSocial climate also contribute to the development of accounting in different parts of the world. In France, leading to social responsibility reporting, whereas in Switzerland is still very conservative so large Swiss firms to report their financial condition is relatively compact. The Italian is still very much oriented to the tax, even in some Eastern countries and South America, together with the bookkeeping and accounting is not considered socially appropriate.6. Competency levels of Business Management and Finance CommunityCompetence or ability of the user business management and accounting output will largely determine the development of accounting. Because the output is as sophisticated and as powerful as any accounting, business management, and if users can not read, interpret, and understand it will not do any good.7. Interference with a Business degree LegislatureRegulation of taxation may require certain accounting principles. As in Sweden, where certain tax concessions should be recorded in accounting before it can be claimed for tax purposes; this is also the situation for the LIFO method of inventory valuation in the U.S.. Social protection laws also affect the various accounting standards. An example is the obligation to pay severance dio several South American countries.8. There are certain Accounting LegislationIn some cases, there are specific legislative regulations for the rules and certain accounting techniques. In the U.S., the SEC determines standards of disclosure and accounting for large companies, with reference to the FASB.9. Speed Business InnovationInitially, merger and acquisition activity is not taken into account in accounting, but due to the incorporation of a business that is so popular in accounting erofa force also developed to meet the needs of those concerned.10. Economic development stageCountries still rely on the agricultural economy requiring different accounting principles in the advanced industrial countries. In agricultural countries, the level of dependence on credit and long-term business contracts may still be small. So sophisticated accrual accounting is not useful and what is needed is a simple cash accounting.11. Economic growth patternsStable economic conditions encourage greater competition for existing markets that require a stable pattern of accounting and will be much different in countries where conditions are experiencing a prolonged war.12. Status of Education and Professional OrganizationsIn the absence of an organized professional accounting and resourcelocal accounting authority of a country, the standards of another area or another country may be used to fill the vacancy. English adaptation of the factors accounting is a significant environmental impact in the accounting world until the end of World War II. Since then, international adaptation process to switch to U.S. sources. Development of accounting, both from the state itself or adapted from other countries, will not succeed unless the environmental conditions such as those listed above are fully considered.
Like the business world in general, and its accounting practices in corporate financial disclosure in different countries is influenced by various factors. Radebaugh and Gray (1997:47) mentions at least two dozen factors that affect the company's accounting system. Those factors are the nature of corporate ownership, business activities, funding sources and capital markets, tax system, the existence and importance of the accounting profession, accounting education and research, political systems, social climate, economic growth and development rates, inflation, regulatory systems regulations, and accounting rules.
More details, Radebaugh and Gray describes the relationship between the factors mentioned above with the following corporate accounting system.
1. Nature of corporate ownershipThe need for disclosure of information and greater public accountability to be found on the company's publicly-owned companies compared with the family firm.2. Business activitiesThe accounting system is influenced by the type of business activity, such as agribusiness which is different from manufacturing, or a different small companies with multinational companies.3. Sources of fundingThe need for disclosure of information and greater public accountability to be found in companies that get funding from external shareholders as compared to the company with funding from banks or from the fund family.4. Tax systemCountries like France and Germany using the company's financial statements as a basis for determining income tax debt, while countries like the United States and Britain to use financial statements have been adjusted by the tax code as a basis for determining the tax debt and delivered separately to the financial statements to shareholders .5. The existence and importance of accounting professionAccounting profession that is more advanced in developed countries also make the accounting system used by more advanced than in countries that are implementing a centralized accounting system and uniform.6. Accounting education and researchAccounting education and research carried out less well in countries that are developing. Professional development is also influenced by education and the quality of accounting research.7. The political systemPolitical system run by a very influential country in the accounting system created to describe the philosophy and political objectives in the country, as does the choice of centralized planning (central planning) or privatization (private enterprises).8. Social climateSocial climate is defined as the attitude of respect for workers' rights and concern for the environment. Information relating to such matters generally affected the social system.9. Rate of economic growth and developmentChanges in economic structure from agriculture to manufacturing will show the other side of the accounting system, among others, began accounting for depreciation of machinery. Services industry also gave rise to consideration of the recording of intangible assets such as brands, goodwill and human resources.10. The inflation rateThe onset of hyperinflation in some countries in South America makes the thought of using another approach as an alternative to historical cost approach.11. Regulatory systemIn countries such as France and Germany are using the civil codes, the accounting rules used tend to be detailed and comprehensive, in contrast to the United States and Britain are using the common law.12. The accounting rulesAccounting standards and rules set out in certain countries is certainly not entirely the same as other countries. Role in determining standards of professional accountants and accounting rules were more common in those countries wherewith to enter the professional rules in the rules of the company, such as in Britain and the United States. Meanwhile, Christopher Nobes and Robert Parker (1995:11) explains the presence of seven factors that lead to important differences in the development of international accounting systems and practices. Such factors include (1) the legal system, (2) the owner of the funds, (3) the influence of the tax system, and (4) stability of the accounting profession. (5) inflation, (6) accounting theory and (7) accidents of history.
*Four approaches to the development of accounting in Western countries with market-oriented economic system:
a. Based approach to macroeconomic Under this approach, obtained from the accounting practices and are designed to improve the national macroeconomic objectives. An example of Sweden.
b. Based on microeconomic approach In this approach, accounting evolved from the principles of microeconomics. An example of the Netherlands.
c.Berdasarkan independent approach Under this approach, derived from accounting and business practices developed on an ad hoc, on the basis of considerations slowly, to try and error. For example the United Kingdom and the United States.
d. Based on a uniform approach In this approach, standardized accounting and is used as a tool for administrative control by the central government. An example is the French state.
*Some countries are dominant on the development of accounting include: (1) France (2) Japan (3) United States In the progress the countries France and Japan are less dominant than the United States. It can be seen from the development of Japanese accounting in its development is currently based on existing IFRS. Basic Classification of International Accounting International accounting classification can be done in two ways, namely: (1) deductive approach Which identifies the relevant environmental factors and linking it with national accounting practices, an international grouping or pattern of development proposed. (2) Inductive Approach Accounting practices were analyzed individually, the pattern of development or grouping identified and at the end of the explanation is made from the standpoint of economic, social, political and other factors. G. Fair Presentation and Compliance differences Against the Law on the State of the Dominant Differences fair presentation and compliance with law through many permasahan. This concerns the adjustments made to the application of IFRS as the basis for the presentation. Some problems include: (1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits. (2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or treated as operating leases are common (legal compliance). (3) Pension costs accrued at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance). H. Issues Important Differences Fair Presentation and Compliance Against the Law Important issues that occur when it is about the application of IFRS basis sebagau presentation. So that the countries that have not made adjustments to the fair presentation put through his report.
* Have a basic knowledge of accounting and to compare the classification (international accounting with a local accounting)
International accounting classification can be done in two ways: with consideration and empirically. Classification with consideration depends on the knowledge, intuition and experience. Classification empirically using statistical methods to collect data accounting principles and practices worldwide.
* Fair Presentation and Compliance differences Against the Law on the State of the Dominant Differences fair presentation and compliance with law through many permasahan. This concerns the adjustments made to the application of IFRS as the basis for the presentation. Some problems include: (1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits. (2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or treated as operating leases are common (legal compliance). (3) Pension costs accrued at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance). H. Issues Important Differences Fair Presentation and Compliance Against the Law Important issues that occur when it is about the application of IFRS basis sebagau presentation. So that the countries that have not made adjustments to the fair presentation put through his report.
* Fair Presentation and Compliance differences Against the Law on the State of the Dominant
Differences fair presentation and compliance with law through many permasahan. This concerns the adjustments made to the application of IFRS as the basis for the presentation. Some problems include:
(1) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits.
(2) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or treated as operating leases are common (legal compliance).
(3) Pension costs accrued at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance).
Issues Important Differences Fair Presentation and Compliance Against the Law
Important issues that occur when it is about the application of IFRS basis sebagau presentation. So that the countries that have not made adjustments to the fair presentation put through his report.
source:
http://feniaristadaniati.blogspot.com/
srilestarimingxiu.blogspot.com/
antonkalvin.blogspot.com/
http://wartawarga.gunadarma.ac.id/2011/03/definisi-akuntansi-internasional/ http://agusw77.files.wordpress.com/2009/06/perkembangan-akuntansi-internasional4.pdf http://davengine.blogspot.com/2011/02/makalah-akuntansi-international-negara.html http://dedysuarjaya.blogspot.com/2010/09/pola-budaya-dan-perkembangan-akuntansi.html
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