| 中文摘要 | 第1-6页 |
| Abstract | 第6-10页 |
| Chapter One Introduction | 第10-13页 |
| Chapter Two Literature Review | 第13-29页 |
| ·Culture | 第13-22页 |
| ·Cultural differences | 第15-16页 |
| ·Cultural background of the United States | 第16-19页 |
| ·Cultural background of Japan | 第19-22页 |
| ·Previous study on cultural differences | 第22-27页 |
| ·Previous study on accounting systems | 第27-29页 |
| Chapter Three Theoretical Framework-Hofstede's Cultural Dimensions | 第29-44页 |
| ·General introduction to cultural dimensions | 第29-31页 |
| ·Hofestede's cultural dimensions | 第31-44页 |
| ·Individualism versus collectivism | 第31-35页 |
| ·Large versus small power distance | 第35-39页 |
| ·Strong versus weak uncertainty avoidance | 第39-41页 |
| ·Masculinity versus femininity | 第41-44页 |
| Chapter Four Analysis the Influence of Hofstede's Cultural Dimensions onAccounting Values | 第44-77页 |
| ·Introduction of accounting system | 第45-47页 |
| ·"Accounting values" hypothesis | 第47-48页 |
| ·Analysis of the characteristics of accounting values by Hofstede's cultural dimensions | 第48-58页 |
| ·Cultural influence on professionalism vs. statutory in accounting regulation | 第48-51页 |
| ·Cultural influence on uniformity vs. flexibility in accounting standard setting | 第51-53页 |
| ·Cultural influence on Conservatism vs. Optimism in accounting measurement | 第53-54页 |
| ·Cultural influence on Secrecy vs. Transparency in accounting disclosure | 第54-58页 |
| ·Cultural influence on the characteristics of American accounting values | 第58-68页 |
| ·Accounting system in the United States | 第58-61页 |
| ·Cultural influence on American accounting values | 第61-68页 |
| ·Cultural influence on the characteristics of Japanese accounting values | 第68-77页 |
| ·Accounting system in Japan | 第68-70页 |
| ·Cultural influence on Japanese accounting values | 第70-77页 |
| Chapter Five Implications of the Thesis | 第77-81页 |
| ·To avoid misunderstanding through learning different accounting standards | 第77-80页 |
| ·To improve international accounting harmony | 第80-81页 |
| Chapter Six Conclusion | 第81-89页 |
| ·Major findings of the thesis | 第84-87页 |
| ·Limitations of the thesis | 第87-89页 |
| Bibliography | 第89-93页 |
| Acknowledgements | 第93-94页 |
| 在读期间科研成果目录 | 第94页 |
