[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-179524-105":53,"doc-detail-179524-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","chapter-2-environmental-influence-on-accounting-development","CHAPTER 2 - Environmental Influence on Accounting Development","","Chapter 2 examines how environmental influence explains differences in national accounting systems and shapes accounting development. It reviews international accounting classification research, comparing deductive and inductive approaches and highlighting how political, economic, cultural, legal, and other contextual factors determine accounting patterns. The chapter evaluates English-language literature first, then extends the analysis to factors affecting China’s accounting development using both English and Chinese studies, leading to proposed hypotheses.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/chapter-2-environmental-influence-on-accounting-development/179524/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/chapter-2-environmental-influence-on-accounting-development/179524.png","ImageObject",442,249,{"name":88,"@type":89},"Theodore","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/octet-stream","2026-10-19","2026-09-02",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",10,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"Why is environmental influence central to understanding a country’s accounting system?","Question",{"text":109,"@type":110},"Environmental influence helps explain how accounting is shaped by, reflects, and reinforces national characteristics. It also supports predicting changes and their potential impact.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What are the two main approaches to classifying international accounting systems mentioned in the chapter?",{"text":114,"@type":110},"The chapter contrasts a deductive approach, linking accounting development to economic or business factors, with an inductive approach that identifies patterns by analyzing individual accounting practices.",{"name":116,"@type":107,"acceptedAnswer":117},"Which factors are discussed as possible causes of international accounting differences?",{"text":118,"@type":110},"The chapter lists politics, economics, culture, legal systems, financing providers, taxation, inflation, professional influences, and also factors such as language, history, geography, religion, and education.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},179524,1791377480,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":30},7971461740886,"https://ap-avatar.wpscdn.com/davatar_3d24733baf745e90a7e4bdd5f77d97b2","CHAPTER 2                              ENRIRONMENTAL INFLUENCE ON ACCOUNTING DEVELOPMENT\n2.1 Introduction\nIn international accounting research, environmental influence is the key to understanding one country’s accounting system. \"To a large extent, accounting is a product of its environment. That is, it is shaped by, reflects, and reinforces particular characteristics unique to its national environment\" (Radebaugh and Gray 1997).\nFrom the late 1960s, researchers in international accounting have tried to categorize countries according to a series of criteria, which have been developed on a deductive or conductive basis. These criteria tried to explain the reasons for accounting differences between countries; they aimed to describe and compare different systems with each other in an efficient way. There are several advantages to categorize and analyze the differences among countries: First, it promotes improved understanding of the complex realities of accounting practices, as well as the factors that shape a country’s accounting regulations; Second, it provides useful information for solving some of the important accounting problems that exist in the world. For example, it can help policymakers assess the prospects and problems of international harmonization; Third, it can assist in the training of accountants and auditors who operate internationally; And finally, it can enable a developing country to better understand the available and appropriate types of financial reporting by seeing other countries’ use of particular systems. By looking at other countries in its group it is possible to predict the problems that it is about to face, and the solutions that might work.\nWhen classifying international accounting systems, two main forms have been employed: one is the deductive approach, in which the approaches to accounting development are identified. By linking these to economic or business factors, the influential environmental factors are recognized. The examples of this approach include the works done by Mueller (1967), Choi and Mueller (1984), and Nobes (1985); Another form is the inductive approach, which identifies individual accounting practices, by analyzing the practices to identify accounting patterns. An example can be found with Nair and Grand (1980), who carried out a statistical analysis of international accounting practices using the Price Waterhouse surveys of 1973 and 1975. No matter what methods are employed in international accounting classification, they are all closely related with the environmental factors, especially for the first one. Therefore the analysis on environmental influential factors is not only the key to understanding one countries’ accounting system, but more importantly it is the basis to classify the accounting and reporting system in international accounting context so as to further predict the likelihood of changes, and their impact.\nInternational accounting classification research is still at an early stage. Concerning environmental factors in international accounting, there seems to be a consensus, on the whole, about which factors are involved in shaping financial report. But there are still some different understandings of which is the dominant environmental factor that shapes one country’s accounting development and to what extent each factor affects its accounting development. Some literature has already included China into their contents, but concerning China’s accounting environment and its accounting development, there still exists divergent points of view. This may form an obstacle for outsiders to understand China’s accounting system, as well as for the policy makers of China’s accounting standards to decide which kind of system would be most appropriate for China’s own circumstances.\nThis chapter will review the literature concerning environmental influential factors on accounting development in an international accounting context from English literature. Based on the review, ","cbCaigI3M5FRPeHp","https://ap.wps.com/l/cbCaigI3M5FRPeHp","doc",1481216,45,"English","# 2.1 Introduction\n# 2.2 Literature Review on Environmental Influencing Factors in International Accounting Context\n## Mueller’s classification and its development","[{\"question\":\"Why is environmental influence central to understanding a country’s accounting system?\",\"answer\":\"Environmental influence helps explain how accounting is shaped by, reflects, and reinforces national characteristics. It also supports predicting changes and their potential impact.\"},{\"question\":\"What are the two main approaches to classifying international accounting systems mentioned in the chapter?\",\"answer\":\"The chapter contrasts a deductive approach, linking accounting development to economic or business factors, with an inductive approach that identifies patterns by analyzing individual accounting practices.\"},{\"question\":\"Which factors are discussed as possible causes of international accounting differences?\",\"answer\":\"The chapter lists politics, economics, culture, legal systems, financing providers, taxation, inflation, professional influences, and also factors such as language, history, geography, religion, and education.\"}]","CHAPTER 2 - Environmental Influence on Accounting Development | DOC",1788337299]