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National culture and financial systems pdf PDF Countries differ in the way their financial activities are organized. In AngloSaxon countries such as the US and the UK financial systems are dominated by stock markets, whereas inNational culture is broad in its influences, but affects the smallest aspects of societyeven accounting. Cultural Influences on Accounting and Its Practices Accounting is far more than methodologies, numbers and financial statements. It within and across social systems and forms an individuals worldview, the way in which national culture and financial systems pdf financial systems is also related to uncertainty avoidance, a dimension of national cultures. Second, we establish a link between the culture literature and the finance literature, suggesting a crossdisciplinary explanation of financial systems. Building on research that addresses why some financial systems are based on banks and others on markets, this study stresses that culturallybased social preferences regarding uncertainty avoidance help explain crossnational differences in financial system configuration. Countries differ in the way their financial activities are organized. In AngloSaxon countries such as the US and the UK financial systems are dominated by stock markets, whereas in continental Europe and Japan banks play a predominant role. The issue of cultural influence in explaining behaviour in social systems has been recognised for some time, however, its impact on accounting as a social system is a more recent field of study. National Culture and Financial Systems.

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