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Einfluss kultureller Unterschiede auf die Ausgestaltung von Rechnungslegungssystemen: Ein systematischer Überblick über empirische Ergebnisse zur Theorie Grays

Einfluss kultureller Unterschiede auf die Ausgestaltung von Rechnungslegungssystemen: Ein systematischer Überblick über empirische Ergebnisse zur Theorie Grays

          
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About the Book

Diplomarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 2,0, Ruhr-Universität Bochum (Lehrstuhl für Internationale Unternehmensrechnung), Sprache: Deutsch, Abstract: Ein Bereich der internationalen Rechnungslegung (RL) ist die vergleichende RL. Einer der wesentlichen Untersuchungsgegenstände der vergleichenden RL wiederum ist die Frage, warum es in der Vergangenheit Unterschiede in der RL und bei der Berichterstattung von Unternehmen gegeben hat, warum sie immer noch bestehen und warum sie auch in der Zukunft vorkommen werden. [...] Kapitel 2 befasst sich mit dem Kulturbegriff und der Kulturtheorie von Hofstede (2001),3 die die Grundlage für die Theorie Grays und die empirischen Studien bildet. Abschließend werden häufige Kritikpunkte zu Hofstedes Kulturtheorie angeführt. In Kapitel 3 wird die Theorie Grays dargestellt. Dazu wird zunächst der Modellrahmen beschrieben. Anschließend werden die vier Hypothesen, die die Grundlage für die empirischen Studien bilden, dargestellt und erläutert. Kapitel 4 beginnt mit einer Übersicht über wesentliche Merkmale und Unterschiede der empirischen Studien, um die Ergebnisse besser einordnen zu können. Daran schließt sich eine kurze Erläuterung der Darstellungsform der Ergebnisse an, um das Verständnis der folgenden Ergebnisübersichten zu erleichtern. Danach werden die Studien einzeln vorgestellt, die alle vier Hypothesen testen. Den Kern dieser Arbeit bildet dann eine nach Hypothesen gegliederte Ergebnisübersicht aller betrachteten Studien. Dazu werden die Ergebnisse zu jeder Hypothese nacheinander analysiert. In Kapitel 5 werden die Studien, der Modellrahmen und die Ergebnisübersichten kritisch hinterfragt. Kapitel 6 gibt ein abschließendes Fazit.


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Product Details
  • ISBN-13: 9783640172542
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 100 gr
  • ISBN-10: 364017254X
  • Publisher Date: 29 Sep 2008
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Sub Title: Ein systematischer Überblick über empirische Ergebnisse zur Theorie Grays
  • Width: 148 mm


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Einfluss kultureller Unterschiede auf die Ausgestaltung von Rechnungslegungssystemen: Ein systematischer Überblick über empirische Ergebnisse zur Theorie Grays
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Einfluss kultureller Unterschiede auf die Ausgestaltung von Rechnungslegungssystemen: Ein systematischer Überblick über empirische Ergebnisse zur Theorie Grays
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