Chapter 2 enrironmental influence on accounting development


Strong versus weak uncertainty avoidance



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Strong versus weak uncertainty avoidance. Uncertainty Avoidance is the degree to which the members of a society feel uncomfortable with uncertainty and ambiguity. This feeling leads them to beliefs promising certainty and maintaining institutions protecting conformity. Strong Uncertainty Avoidance societies maintain rigid codes of belief and behavior and are intolerant of deviant persons and ideas. Weak Uncertainty Avoidance Societies maintain a more relaxed atmosphere in which practice counts more than principles and deviance is more easily tolerated. The fundamental issue addressed by this dimension is how a society reacts to the fact that time runs only one way and that the future is unknown, and whether it tries to control the future or just lets it happen. Like Power Distance, Uncertainty Avoidance has consequences for the way people build their institutions and organizations.




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