An Empirical Study On The Effect Of Cultural Values On The Accounting Concepts Interpretation And Accounting Professional Judgment

Under the trend of global economic integration, the progressive realization of theinternational accounting standards convergence, with a significant increase in trading,accounting environment has become increasingly complex, the following accountingmodel oriented accounting principles for the accounting profession to determine the levelof staff requirements have increased. However, the level of professional judgment aloneaccounting personnel not only depend on technical experience but also cultural values areaffected. Cultural values to explain the process of accounting personnel and professionaljudgment of an impact in the environment shared values accounting personnel,accounting personnel of different nationalities and cultures have different values,different values will cause the accounting officer for the interpretation of accountingconcepts and judgments different, thereby affecting the accountancy professionaljudgment.This article causes differences in cognitive psychology analysis by the accountingstaff accounting staff research on the concept of interpretation and professional judgment.Using the questionnaire approach, the use of Schwartz ’s （2001）value scale, usingSchwartz ’s （2001）value scale to study because of Schwartz ’s（2001） personal valuesare the values of the questionnaire was considered more suitable for promotion to theaccounting field. In addition, the use of the unique advantages of multiculturalism inXinjiang, Xinjiang class universities have students not only Uighurs and other ethnicminorities as well as Han students, which provides a good study of the researchenvironment, so this accounting professional colleges in Xinjiang students as the mainobject of study. By way of questionnaires, the cultural values of different people ’sunderstanding of accounting concepts and the relevance and reliability of the judgment.Included in the questionnaire for the " assets " different understanding of the concept, inorder to observe the different concepts of accounting personnel to explain the differentcultural groups, the questionnaire also included for accounting staff in order to study therelevance and reliability of the judgment dealing with accounting issues professionaljudgment of the situation accountants. Studies show that by the Han students and minority students have different answers to the same questions, explain the accountingstaff of different cultural values differ for conceptual understanding of accounting andaccounting professional judgment.Finally, the survey results and methods of empirical research conducted byuniversity students in Xinjiang, this paper considers the accounting staff conductedprofessional judgment, and national cultural values affect the accounting staff tounderstand the concept of financial reporting under the guidance of the basic accountingconcepts and accounting principles and professional judgment, this paper considers thedifferent cultural values and different nationalities will produce different judgment andcognitive ability, so for the understanding and application of accounting concepts in orderto determine the relevance and reliability are also different. This is a reminder for thefuture of education, training and career development of accounting personnel should takeappropriate countermeasures.