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Accounting Case


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Conservatism versus optimism - a preference for a cautious approach to measurement so as to cope with the uncertainty of future events, as opposed to a more optimistic, laissez faire, risk-taking approach. The U.S. being the latter, they are risk takers. They also posses a strong uncertainty avoidance which is why they always want quicker results and possess a more optimistic approach when it comes to conserving resources.

7. Secrecy versus Transparency - a preference for confidentiality and the restriction of disclosure of information about the business only to those who are closely involved with its management and financing, as opposed to a more transparent, open and publicly accountable approach. U.S. companies are usually very transparent and secrecy is low. Unlike many other cultures, U.S. companies are not concerned about sharing information with the public. This is a result of us being a low power distance society.

8. What triggered the Parmalat financial crisis?......

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Approximate Word Count: 414
Approximate Pages: 2 (260 words per double-spaced page)

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