The Interpretation Of In Context Verbal Probability Expressions Used In International Accounting Standards: A Comparison Of English And Chinese Students Studying At English Speaking Universities

Abstract

This study examines the differences in the interpretation of ten in context verbal probability expressions used in accounting standards between native Chinese speaking and native English speaking accounting students in United Kingdom universities. The study assesses the degree of grouping factors consensus on the numerical interpretation of the probability expressions. Unlike previous studies, this study uses subjects who share a common language (English), respond to a survey written in the common language, and are being educated in that common language. The results show that native culture and language are not significant factors in explaining differences between accounting students in their interpretation of in context verbal probability expressions. Future research comparing Chinese students in China with Chinese students at English speaking universities would be useful in evaluating the extent that common language and cultural differences has on the results.

Membawakan Cinta untuk Akuntansi

“…Ketika mengadopsi standar akuntansi keuangan yang menggunakan bahasa asing maka harus diperhatikan kultur dari negara asing tersebut, apakah telah sesuai dengan kultur dari negara yang akan mengadopsi standar. Motivasi untuk mengubah bahasa dalam standar akuntansi dinyatakan oleh Evans (2014), Salleh et al (2011), dan Dragomir et al (2009) dilakukan dengan melakukan investigasi terhadap sejarah akuntansi di suatu negara. Dewan penyusun standar akuntansi keuangan Indonesia hendaknya memikirkan istilah yang tepat untuk konteks Indonesia bukan sekadar menerjemahkan istilah Bahasa Inggris menjadi Bahasa Indonesia.…”

The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland

“…Other studies refer to the various national accounting standards (Chesley, 1986;Amer, Hackenbrack and Nelson, 1994;Simon, 2002). The interpretation of VPEs used in IFRS has also been discussed in several studies Richter, 2003, 2004;Doupnik and Riccio, 2006;Teixeira and Silva, 2009;Salleh et al, 2011aSalleh et al, , 2011bChand, Cummings and Patel, 2012;Tang and Yang, 2016;Huerta, Petrides and Braun, 2016).…”

Expressões de Incerteza Em Pronunciamentos Contábeis: Há Algum Efeito Do Tempo Nas Diferenças De Percepção?

“…Em relação aos fatores mais impactantes na interpretação das expressões de incerteza contidas nos pronunciamentos técnicos do CPC, a análise de conteúdo das transcrições indicou que foram citados: cultura organizacional, leis/normas/regulamentações, cultural geral, tradução, conhecimento dos pronunciamentos técnicos do CPC, nível de conservadorismo, com destaque para os dois últimos aspectos, considerados como os mais impactantes. Os resultados auferidos corroboram com os principais fatores apresentados por Chand et al (2010) e Salleh et al (2011), principalmente em relação à cultura (geral e organizacional), à linguagem e à tradução das normas internacionais de contabilidade. e) Metodologia para melhor interpretar as expressões de incerteza Na opinião da maioria dos discentes entrevistados, faz-se necessário que as expressões de incerteza contidas nos pronunciamentos técnicos do CPC sejam analisadas dentro de possíveis cenários para os quais são aplicáveis, facilitando o entendimento e a sua aplicabilidade.…”

“…Além disso, podem ser detectadas diferenças entre países (Jaafar & Mcleay, 2007), as quais podem ser justificadas por fatores como: tradução, complexidade das normas, familiaridade dos profissionais com as normas internacionais, diferenças culturais e educacionais etc. (Chand, Patel, & Patel, 2010;Salleh, Gardner, Sulong, & Mcgowan, 2011;Huerta, Petrides, & Braun, 2013).…”