Chapter 2 enrironmental influence on accounting development


Conservatism versus optimism



Download 353.94 Kb.
Page11/45
Date04.04.2021
Size353.94 Kb.
1   ...   7   8   9   10   11   12   13   14   ...   45
3. Conservatism versus optimism. This value reflects a preference for a cautious approach to measurement that enables one to cope with the uncertainty of future events, as opposed to a more optimistic, risk-taking approach. Gray linked Conservatism with Hofstede’s dimensions of Uncertainty Avoidance, Masculinity, and proposed the hypothesis: the higher a country ranks in terms of Uncertainty Avoidance and the lower it ranks in terms of Individualism and Masculinity, the more likely it is to rank highly in terms of Conservatism.




Share with your friends:
1   ...   7   8   9   10   11   12   13   14   ...   45




The database is protected by copyright ©essaydocs.org 2020
send message

    Main page