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Cultural Differences
In the mid-eighteenth century various attempts have been made to develop theories about cultural differences. Cultural differences associated with different degrees of intellectual and moral progress achieved different society. Scholars like Adam Smith, Adam Ferguson, Denis Diderot and Jean Turgot was the view that cultural differences are determined by the intellectual and moral progress of society.
Particularism
Boas viewed each culture as having a long and unique history that offers the best way to understand it. In addition, cultural relativism holds that there are no higher or lower forms of culture and that the stages proposed by the evolutionists merely reflect their ethnocentrism.
Diffusionism
Cultural differences and similarities are merely the result of people imitating and borrowing from other cultures. However, diffusionism fails to recognize that similarities between societies may be caused by the effects of similar environments.
Functionalism
Functionalism advocates the descriptions of recurrent functions of customs and institutions rather than the origin of cultural differences and similarities.
The Challanges
All attempts to study the origin of cultural differences were viewed as speculative history. This new opposition, coupled with Freuds interpretation of cultures in psychological terms, shifted the emphasis to culture and personality theories, where cultural beliefs and practices were related to individual personality.
Cultural Differences
Finally, despite the overwhelming evidence that culture is encoded in the brain rather than the genes, the units of biological heredity, there are still some racial determinism theories being offered to explain cultural differences. With the realization that most intelligence tests are culture-bound, and with increasing evidence of environmental influences, these theories do not constitute a dominant paradigm.
CONCEPTS OF CULTURE
Various concepts of culture exist in anthropology suggesting different themes for accounting research
1. Following Malinowskis functionalism,40 culture may be viewed as an instrument serving biological and psychological needs. Applying this definition to accounting research suggests the perception of accounting in each culture as a specific social instrument for task accomplishment and the analysis of cross-cultural or comparative accounting. 2. Following Radcliffe-Browns structural functionalism,41 culture may be viewed as an adaptive regulatory mechanism that unites individuals with social structures. Applying this definition to accounting research suggests the perception of accounting in each culture as an adaptive instrument existing by process of exchange with the environment and the analysis of an accounting culture.
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3. Following Good enoughs ethnoscience,42 culture may be viewed as a system of shared cognitions. The human mind thus generates culture by means of a finite number of rules. Applying this definition to accounting suggests that accounting may be viewed as a system of knowledge that members of each culture share to varying degrees and the analysis of accounting as cognition. Following Geertzs symbolic anthropology,43 culture may be viewed as a system of shared symbols and meanings. Applying this definition to accounting research suggests that accounting may be viewed as a pattern of symbolic discourse or language and the analysis of accounting as language. Following Levi-Strausss structuralism,44 culture may be viewed as a projection of the minds universal unconscious infrastructure. Applying this definition to accounting suggests that accounting may be viewed in each culture as the manifestation of unconscious processes and the analysis of unconscious processes in accounting.
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Accounting Environment
Element of Culture
Language Religion Values and Attitudes Law Education Politics Techonology and Material Culture
Dimension of Culture
Cultural Dimension I
Variability, complexity, hostility, heterogenity, interindependence
Cultural Dimension II
Power distance, uncertainty avoidance, individualism-collectivism, Masculinity-Feminity
Organizational Structure
Hierarchy Monitoring system Evaluation system Reward system
Cognitive Functioning
Object representation
Classification Hegemony Conservation
Accounting Evironment
Performance measure and resources expenditure choices, in a teamwork environment Negotiation mixed motives and transfer pricing outcomes Long term strategic orientation versus shorttermism Compensation practices Manufacturing Performance Formal and informal information sharing Budgeting pratices
Operationalisation of Culture
This model avoids the two main problems that had beset earlier operationalisation and use of culture: the equating of culture with nations and the ad hoc use of culture as a residual factor in explaining the variations that had not been explained by other factors.46 Culture is viewed as collective mental programming,47 that is, an ideological system forming the backdrop for human activity and providing people with a theory of reality.48 This backdrop is composed of distinct elements and includes definite dimensions.
Cognitive Functioning
Two general hypotheses have been proposed. One maintains that cognitive processes are similar in individuals in different cultures; the other that cognitive processes are subject to cultural differences. Evidence has been presented in support of both positions. A third situationist hypothesis argues that cultural differences depend on the particular situation in the sense that cultural differences in cognition reside more in the situations in which particular cognitive processes are applied than in the existence of a process in one cultural group and its absence in another.
CONCLUSION
The essence of cultural relativism in management accounting is the presence of a cultural process that is assumed to guide the judgement/decision process in management accounting. The model in this chapter postulates that culture, through its components, elements, and dimensions, dictates the organizational structures adopted, the microorganizational behavior, the management accounting environment, and the cognitive functioning of individuals faced with a management accounting phenomenon.