试论会计理论与实务的文化异质性

文化因素作为影响会计理论和实务产生、存在、发展的会计环境的一部分，其对会计理论与实务的作用的探讨源于国际比较会计，许多会计学者在霍夫斯蒂德（Hofstede）的文化维度框架基础上尝试构建能够从国家层面反映文化对国际会计差异进行解释和预测的模型。与此同时，组织文化的多样性同样是文化异质性的重要组成部分，不同组织文化对会计理论和实务的作用亦有待探讨。

Research on Cultural Heterogeneity of Accounting Theory and Practice

Culture, as a part of environmental factors influences4 the accounting theory and practice, whose role was discussed from international accounting comparison . Some academics has constructed a series of models aiming at explaining and predicting the influence of cultural heterogeneity on accounting theory and practice at the national level. These creative researches are mainly based on the Hofstede＇ s framework on cultural dimensions. Meanwhile, heterogeneity of organizational culture is also an significant component of cultural heterogeneity. Consequently, the effect of organizational cultural heterogeneity to accounting theory and practice is still remained to be explored.