회계가치와 환경가치의 관계성에 관한 이론적 검토

Abstract

Accounting in any society has been developed and featured in its environments, and its

contents are affected with them. Likewise, accounting in Korea has also been formed in

present feature through the interaction with its environments surrounding it. This research is

aimed (1) to present the main propositions and hypotheses of accounting ecology and the

contextual approach, (2) to introduce the relationship between environmental(specifically,

socio-cultural) values and accounting values by using the Hofstede-Grays model, and (3) to

suggest some preliminary insights on the relationship between the accounting environmental

factors and the accounting value factors in Korea. But this suggestion is only one of the infant

attempts to make the following researches in this area to be expanded in depth.