The Construction of Accounting Culture under the Background of Economic Globalization Based on the Needs of Accountants

DOI: 10.5176/2251-1997_AF16.8

Authors: Yongxing Chen, Xiao Wang, Li Sun and Yanbo Zhang

Abstract:

It is especially true from the background of economic globalization, that the better an economy develops, the more important its accounting becomes. The accounting culture has functions of guidance, cohesion, motivation, discipline, education and others which can effectively promote the development of accounting work. Qinhan Lao, a well-known scholar of accounting in China, points out that the deepest motivation in the development of accounting culture is the needs of accountants. And according to Maslow's hierarchy of needs, the accountants have different levels of needs. Therefore, this article illustrates how to build accounting culture from four aspects including, material, institution, behavior and spirit in a demand-oriented condition, in a bid to adapt to economic globalization.

Keywords: Construction of Accounting Culture; Economic Globalization; Needs of Accountants;