کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
1001441 937203 2014 14 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Douglasian cultural dialogues and the Financial Reporting Council complexity project
ترجمه فارسی عنوان
دیالوگ های فرهنگی داگلاس و پروژه پیچیدگی شورای گزارشگری مالی
کلمات کلیدی
مسئولیت، بحرانی، تئوری فرهنگی، مری داگلاس
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی


• Douglasian cultural theory is an appropriate theory base for accounting-culture research.
• The analysis of cultural dialogues enables accounting debates to be understood.
• Because of their dominance the individualists and hierarchists speak with assurance.
• Lacking the power of the centre the egalitarian voice has to find ways to be heard.
• A clumsy solutions approach is proposed for resolving complex accounting debates.

There has been near-universal reliance upon Hofstede's cultural dimensions as the theory base for culturally related accounting research. Given the criticisms that have been raised in respect of Hofstede this paper proposes Mary Douglas's cultural theory as a more appropriate theory base for future research. Central to Douglasian cultural theory is the notion of cultural dialogues which proposes that within any community four solidarities will be present and in constant competition. The paper identifies cultural dialogues through an analysis of comments letters submitted to the Financial Reporting Council (FRC) in response to their ‘complexity of corporate reporting’ discussion paper. To understand how a particular solution has been arrived at when an accounting or auditing issue is reviewed, the debates that precede the outcome need unscrambling by reference to cultural dialogues and the analysis of the comments letters reveals the voices of the different solidarities as they seek to persuade others of the validity of their way of life. The paper proposes a clumsy solutions approach is appropriate for resolving debates on accounting and auditing issues. This approach recognises that, because the solutions offered up by each culture have limitations, all four voices need to be heard in any debate.

ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Critical Perspectives on Accounting - Volume 25, Issue 8, December 2014, Pages 757–770
نویسندگان
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