Accounting behaviour Assignment

A number of explanatory models of comparative accounting behaviour exist.  These are used to explain apparent accounting differences.  However, there is a variety of opinion on their usefulness as an explanatory tool.

Selecting one of the models discussed in the module so far, evaluate the extent to which the model provides a useful basis for explaining differences in the accounting, auditing or financial systems of two countries of your choice.
(1500 words).
(Main models are Nobes, Hofstede or Gray)

To help you in determining the structure of your work you should

Succinctly describe the model;
Provide a comparison of the two countries you have chosen using the model as a structure;
Evaluate the model
Express your conclusions

Marking criteria

Description of chosen model (10%);
Comparison of the two countries you have chosen using the model as a structure (25%);
Evaluation of the model (25%)
Conclusions (10%)
Appropriateness of the material referenced (10%)
Written presentation (10%)
Wiki presentation and contribution (10%)

      Gray, S. (1988) summary in Roberts et. Al
      Hofstede’s Model of National Cultural Differences and their Consequences: A Triumph of Faith - A Failure of Analysis (McSweeney, B. (2003a) Human Relations, p89-118.)
      Nobes, C. (1998) “Towards a general model of the reasons for international differences in financial reporting
      Nobes, C. and Parker, R. (2004) Comparative Internal Financial Reporting 8th edition FT Prentice Hall)

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