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Financial Accounting Theory Craig Deegan;Learning Objectives;Learning Objectives;Three ways international accounting can be defined;Two main models of financial accounting;Reasons for international accounting differences;The effect of culture on accounting systems;The effect of culture— continued;Hofstede’s cultural dimensions;Individualism versus collectivism;Power distance;Uncertainty avoidance;Masculinity versus femininity;Societal dimensions and accounting subculture;Gray’s accounting values;Gray’s hypotheses;Gray’s hypotheses—continued;Gray’s hypotheses—continued;Other research using Hofstede’s cultural dimensions;Other research using Hofstede’s dimensions— cont.;The effect of religion on accounting systems;The effect of religion on accounting systems—continued;Business ownership and financing system;Business ownership and financing system—continued;Impact of international agencies;International Accounting Standards Committee (IASC);Objectives of IASC;Aims of IASC;Uses of IASs;Other international bodies;International Organization of Securities Commissions (IOSCO);International Federation of Accounting Committee (IFAC);Harmonisation of accounting;Harmonisation of Australian accounting standards;Barriers to harmonisation;Arguments in favour of harmonisation
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