PENGARUH KEBUDAYAAN DALAM AKUNTANSI MENGHADAPI CONVERGENCE/PENYATUAN STANDAR AKUNTANSI
| Main Author: | Robert Gunardi Haliman |
|---|---|
| Format: | Article application/octet-stream eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi.
, 2010
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| Subjects: | |
| Online Access: |
http://journal.tarumanagara.ac.id/index.php/ea/article/view/233 |
Daftar Isi:
- Nowadys, the accounting standards between countries are shifted from harmonization toward convergence or uniform accounting standard. Whether be realized or not it depends on many factors, among others the cultural aspect. Accounting is believed as the function of business environment in which it operates, so the accounting standard’s changes are mostly from business practices, especially the international trade. But other factors, like demography, politics and culture also influence the accounting standards and practices. The most influence to accounting standards and practices. The most influencial to accounting change is the cultural value of socities (societal values), and many authors quoted from Geert Hofstede, Who mentioned 4 (four) dimensions, and Lee H. Radebaugh added other one dimension from Confucius. The societal values, when related to accounting values from S.J Gray (also 4 values). It that among other Conservatism and Uniformity (or Consistency) of accounting values are positively relative to Collectivism and Strong UncertaintyAvoidance. If go further to culture value of managers, which are in the accounting literatures could be found the so called Locus of Control (of Rotter), which is divided into internal and external.The Locus of Control basically is theoretical, so let the empirical test, not specially in accounting, but the budget participation, since the budget, in broader sanae is included accounting for its budget realization report (beside planning and execution phases). The respondents are the managers within the University of Tarumanagara, there are42 respondents who sent back the questionnaire or 49,41%.The results suggest that the managers in the University of Tarumanagara of their Locus of control belonging to internal. The regression between budget participation with manager performance, and Locus of Control, Experience and Education as moderating variables show R2 = 0.34. is not significant with manager performance, but in social sciences this coefficient correlation is quite strong.Since the Locus of Control is internal that more likely with Collectivism and Strong Uncertainty Avoidance, so toward convergence it seems possibly could be achieved, but there must also have “Little GAAP” to accommodate the middle and small business purposes.