26年WH商务英语会计 霍夫斯泰德视角下的中美会计职业道德规范比较研究 理论2.44- A I6.22_1-约37874字符.docx

AbstractIn this article the accounting professional ethics code for China and the United States is compared using Hofstede’s five cultural dimension, which are Individualism vs Collectivism, Power Distance, Uncertainty Avoidance, Long Term Orientation and Indulgence vs Restraint. The CICPA Code of Ethics[15] is the Chinese Institute of Certified Public Accountant, AICPA Code of Professional Conduct[1], which became effective on December 15, 2014, as amended thr...