文化价值观、会计概念解释与会计职业判断关系的实证研究
发布时间：2018-09-12 19:34
【摘要】：在全球经济一体化的趋势下，会计准则也逐步实现国际趋同，随着各国交易的显著增加，会计环境变得越来越复杂，以原则导向的会计的会计模式下，对于会计人员职业判断水平的要求也随之增加。然而，会计人员的职业判断水平不仅仅靠专业的技术经验而且受到文化价值观的影响。文化价值观对于会计人员的概念解释和职业判断的过程产生影响，在会计人员共有的价值观环境下，不同民族的会计人员又拥有不同的文化价值观，不同的价值观又会引起会计人员对于会计概念的解释和判断的不同，进而影响会计人员职业判断。 本文通过研究会计人员的认知心理分析会计人员在概念解释以及职业判断上产生差异的原因。采用调查问卷的方式，，运用Schwartz(2001)的价值观量表，之所以采用Schwartz(2001)的价值观量表来研究价值观是因为Schwartz(2001）的个人价值观问卷被认为更适宜推广到会计领域。另外，利用新疆独特的多元文化的优势，新疆高校中的班级不仅有汉族学生还有维族等少数民族的学生，这为本次研究提供了良好的研究环境，所以本文以新疆高校的会计专业的学生为主要研究对象。通过发放问卷的方式，研究不同的文化价值观的人对会计概念的理解和相关性和可靠性的判断。问卷中包括对于“资产”概念的不同理解，以此来观察不同文化群体的会计人员概念解释的不同，问卷中也包括对于处理会计问题时会计人员对于相关性和可靠性的判断以此来研究会计人员的职业判断情况。通过研究表明汉族学生和少数民族学生对相同的问题存在不同的回答，说明不同文化价值观的会计人员对于会计概念的理解和会计职业判断的方面存在差异。 最后，通过对新疆高校学生进行的问卷调查结果和实证研究方法，本文认为会计人员是在基本会计概念和会计原则的指导下进行职业判断，文化价值观和民族会影响会计人员理解财务报告中的概念以及职业判断，本文认为不同文化价值观以及不同的民族会产生不同的判断和认知能力，所以对于会计概念的理解与运用以相关性和可靠性的判断也不同。这提醒我国对于会计人员未来的教育、培训和职业发展应该采取相应的对策。
[Abstract]:In the trend of global economic integration, accounting standards are gradually realizing international convergence. With the significant increase of transactions in various countries, the accounting environment becomes more and more complex. The requirement of professional judgment level for accountant also increases accordingly. However, the professional judgment of accountants is influenced not only by professional technical experience but also by cultural values. The cultural values have an impact on the process of the accountants' concept interpretation and professional judgment. Under the environment of the accountants' shared values, the accountants of different nationalities have different cultural values. Different values will lead to different interpretations and judgments of accounting concepts, and then affect the professional judgment of accountants. This paper studies the cognitive psychological analysis of accounting personnel in the concept of interpretation and professional judgment of the reasons for differences. By means of questionnaire, Schwartz (2001) value scale and Schwartz (2001) value scale are used to study values because Schwartz (2001)'s personal value questionnaire is considered to be more suitable to be extended to accounting field. In addition, taking advantage of Xinjiang's unique multicultural advantages, classes in Xinjiang's universities include not only Han students but also students from ethnic minorities such as Uighurs, which provides a good research environment for this study. Therefore, this paper takes the accounting major students of Xinjiang University as the main research object. By means of questionnaire, this paper studies the understanding of accounting concepts and the judgment of relevance and reliability among people with different cultural values. The questionnaire included different understandings of the concept of "assets" to observe the different interpretations of the concepts of accountants from different cultural groups. The questionnaire also includes the accountant's judgment on the relevance and reliability when dealing with accounting problems to study the professional judgment of the accountant. The research shows that the Han nationality students and the minority students have different answers to the same questions, which shows that the accountants with different cultural values have different understanding of accounting concepts and accounting professional judgment. Finally, through the questionnaire survey results and empirical research methods of Xinjiang university students, this paper thinks that the accountant is under the guidance of the basic accounting concept and accounting principles to carry on the professional judgment. Cultural values and nationalities will influence accountants' understanding of the concept of financial reporting and professional judgment. This paper argues that different cultural values and different nationalities will produce different judgment and cognitive ability. Therefore, the understanding and application of accounting concepts to the relevance and reliability of the judgment is also different. This reminds our country to adopt the corresponding countermeasure to the accountant's future education, training and professional development.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233
本文编号：2240016
[Abstract]:In the trend of global economic integration, accounting standards are gradually realizing international convergence. With the significant increase of transactions in various countries, the accounting environment becomes more and more complex. The requirement of professional judgment level for accountant also increases accordingly. However, the professional judgment of accountants is influenced not only by professional technical experience but also by cultural values. The cultural values have an impact on the process of the accountants' concept interpretation and professional judgment. Under the environment of the accountants' shared values, the accountants of different nationalities have different cultural values. Different values will lead to different interpretations and judgments of accounting concepts, and then affect the professional judgment of accountants. This paper studies the cognitive psychological analysis of accounting personnel in the concept of interpretation and professional judgment of the reasons for differences. By means of questionnaire, Schwartz (2001) value scale and Schwartz (2001) value scale are used to study values because Schwartz (2001)'s personal value questionnaire is considered to be more suitable to be extended to accounting field. In addition, taking advantage of Xinjiang's unique multicultural advantages, classes in Xinjiang's universities include not only Han students but also students from ethnic minorities such as Uighurs, which provides a good research environment for this study. Therefore, this paper takes the accounting major students of Xinjiang University as the main research object. By means of questionnaire, this paper studies the understanding of accounting concepts and the judgment of relevance and reliability among people with different cultural values. The questionnaire included different understandings of the concept of "assets" to observe the different interpretations of the concepts of accountants from different cultural groups. The questionnaire also includes the accountant's judgment on the relevance and reliability when dealing with accounting problems to study the professional judgment of the accountant. The research shows that the Han nationality students and the minority students have different answers to the same questions, which shows that the accountants with different cultural values have different understanding of accounting concepts and accounting professional judgment. Finally, through the questionnaire survey results and empirical research methods of Xinjiang university students, this paper thinks that the accountant is under the guidance of the basic accounting concept and accounting principles to carry on the professional judgment. Cultural values and nationalities will influence accountants' understanding of the concept of financial reporting and professional judgment. This paper argues that different cultural values and different nationalities will produce different judgment and cognitive ability. Therefore, the understanding and application of accounting concepts to the relevance and reliability of the judgment is also different. This reminds our country to adopt the corresponding countermeasure to the accountant's future education, training and professional development.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233
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