1.                   Factors that influence the development of the accounting world
There are many who claim that accounting is influenced by its environment and vice versa accounting also affects the environment. Choi et. al (1998: 36) describes some environmental factors are believed to have a direct impact on the development of accounting, among others:
     Legal System
Codification of accounting standards and procedures seems natural and appropriate in countries that adhere to the code of law. In contrast, the formation of non-legalistic accounting professional organizations working in the private sector more in line with the prevailing system in common law countries (common law). In the law of war or national emergency, all aspects of accounting functions can be set by a court or government agency. An example is Nazi Germany, when increased preparation for war and then during World War II the national accounting system requires a very uniform to control all activities of the national economy in total.
     Political system
The existing political system in a country also color the accounting, because the political system “import” and “export” of accounting standards and practices. For example, the existing UK accounting at the turn of the 20th century, “exported” to the Commonwealth countries. The Netherlands did the same to the Philippines and Indonesia, France to countries in Asia and the African colonies. Germany used to influence the political sympathies of accounting in Japan and Sweden.
     The nature of Business Ownership
Public ownership of the shares of the company implies the principles of financial accounting reporting and disclosure that differ from the company whose ownership is dominated by the family or the bank. For example, a very high public ownership of the shares in U.S. companies have produced what is called the Sunshine disclosure of accounting standards is wide open, while the lack of community participation in the ownership of shares in French companies have limited financial communication is only effective to the communication channel “people in “only. Ownership of banks in Germany also produces a different response from accounting. In the U.S., AICPA standards make specific recommendations for certain financial and accounting practices used by small non-public companies.
     Differences in the magnitude and complexity of the Company’s Business
 The dichotomy between large and small companies that are ongoing, ranging from insurance, to all the parent-child hierarchy, including the complexity of the problem. Large conglomerates that operate in a very diverse line of business requires financial reporting techniques of small companies that manufacture a product. Multinational companies also require a different accounting system accounting system with domestic companies.
     Social climate
            Social climate also contributed to the development of accounting in different parts of the world. In France, the cause of social responsibility reporting, while in Switzerland is still very conservative so large Swiss companies report their financial condition is relatively compact. The Italian is still very much oriented taxes, even in parts of East and South, together with the bookkeeping and accounting is not considered socially appropriate.
     Competency levels of Business Management and Finance Society
            Competence or ability of the user’s business management and accounting output will largely determine the development of accounting. Because the output is as sophisticated and as powerful as any accounting, business management, and if users can not read, interpret, and understand it will not do any good.
     Legislative Interference with a Business degree
             Tax laws may require certain accounting principles. As in Sweden, where certain tax concessions should be recorded in the accounting before it can be claimed for tax purposes, this situation also to the LIFO method of inventory valuation in the United States. Social protection laws also affect a variety of accounting standards. An example is the obligation to pay severance in several South American countries.
     There are certain Accounting Legislation
              In some cases, there are laws and regulations specific to certain accounting rules and techniques. In the U.S., SEC disclosure and accounting standards to determine to a large company, with reference to the FASB.
     Speed Business Innovation
            Initially, merger and acquisition activity is not taken into account in the accounting, but due to the incorporation of a business that is very popular in Europe in accounting policies were also developed to meet the needs of the person concerned.
     Economic development stage
            Countries still rely on the agricultural economy requires a different accounting principle of the advanced industrial countries. In agricultural states, the reliance on contracts and long-term credit business may still be small. So sophisticated accrual accounting useless and what is needed is a simple cash accounting.
     Economic growth patterns
Stable economic conditions encourage greater competition for existing markets that require a stable pattern of accounting and will be much different in countries where conditions have prolonged the war.
     Status of Education and Professional Organizations
             In the absence of sources of accounting and accounting professionals organized the local authority of a country, the standard of other regions or countries can be used to fill these vacancies. English adaptation of the factors accounting is a significant environmental impact in the world of accounting until the end of World War II. Since then, international adaptation process to switch to U.S. sources. Development of accounting, both from the state itself or adapted from other countries will not succeed unless the environmental conditions such as those listed above are fully considered.
2.               Approach to the development of accounting in a market-oriented economy
          Initial classification proposed by Mueller mid-1960s. He identifies four approaches to accounting development in Western countries with market-oriented economic system.
(A)   Based on the macro-economic approach
         Retrieved accounting practices and are designed to improve the national macroeconomic objectives. Public use and do not follow national policy, because the business firms to coordinate their activities with national policy. So, for example, national policy work to avoid the cyclical changes of the stable business in accounting practices that generate revenues flatten. Or, to encourage the development of certain industries, a state may permit the rapid removal of capital spending in some industries. Accounting approach developed in Sweden and the macro economy.
(B)   Based on the micro-economic approach.
         Accounting developed from microeconomic principles. The focus is on individual companies that have the purpose to survive. To achieve this goal, the company must maintain its physical capital. It is equally important that the company clearly separate capital from profits to evaluate and control the business activities. Measurements based on replacement cost accounting is supported as the most suitable for this approach. Accounting in the Netherlands grew from micro ekonorni.
(C)    Based on an independent approach.
         Derived accounting and business practices and develop an ad hoc basis, with the base slowly and consideration, trial and error. Accounting services is seen as a function of the concepts and principles in the capture and execute business processes, drawn from disciplines such as economics. Businesses face the real world complexity and uncertainty that always happens through experience, the practice of intuition, and. Accounting develops the same way. For example, profit is the most valuable things in practice and disclosures in the pragmatic answer user needs. Independently developed accounting in Britain and the United States.
 (4)   Based on a uniform approach
         Accounting standards and is used as a tool to control by the central government administration. Variability in the measurement, disclosure, and will facilitate the presentation of the designer of government, tax authorities and even managers to use accounting information in controlling all types of businesses. In general, a uniform approach is used in countries with greater government involvement in economic planning in which the accounting is used among others for performance measurement, resource allocation, to collect taxes and control prices. France, with a uniform chart of national accounting, is a major supporter of a unified approach. Legal system: General Accounting Law and the Code of Laws.
3.         Dominant state in the accounting practices
Some countries are dominant in the development of accounting include:
a. France
b. Japan
c. United States
         In the progress the countries France and Japan are less dominant than the United States. It can be seen from the Japanese accounting developments in the current development is based on IFRS (International Financial Reporting Standarts) existing and Japan continue to renew the existing accounting in Japan to match the United States.
4.         The basis of international accounting classification by traditional accounting
            International accounting classification can be done in two ways: With consideration and empirically. Classification with consideration relies on intuition, knowledge and experience. Classification empirically using statistical methods to collect data that accounting principles and practices worldwide.
             Traditional accounting information system is based on what is usually called the accounting cycle and based on the accounting equation. Although the ideas are documented by Pacioli has changed over the years, the core of the initial proposal remains intact. At the heart of the concept of Pacioli is the classification scheme known as the chart of accounts. Chart of accounts used to classify and summarize the organization’s measurement of financial assets, liabilities, and equity.
1. Can help to determine the extent to which the system has similarities and differences.
2. Forms of development of the accounting system of a country compared to another, and the possibility for change.
3. Pension costs accrued at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance).
5.         Difference between the fair presentation and compliance with law and in which the dominant state in its application
            Differences in the presentation reasonably and in accordance with the law through a lot of problems. It involves an adjustment to the application of IFRS as the basis for the presentation. Some problems include:
(A) Depreciation, where the load is determined based on the reduction in the usefulness of an asset during times of economic benefits.
(B) A lease which is substantially the purchase of fixed assets (property) treated as such (fair presentation) or are treated as operating leases are common (legal compliance).
(C) the cost of accrued pension at the time generated by the employee (fair presentation) paid or charged on the basis of the time you stop working (legal compliance).
6.         An important thing between the presentation of a reasonable and legal compliance
            Important issues going on right now is about the application of IFRS as the basis for the presentation. So that the countries that have not made reasonable adjustments to be inserted through the presentation of the report.
            The difference between presenting a reasonable and lawful cause a major influence. The difference between presenting a reasonable and lawful cause a major influence on many accounting issues. Accounting for common law oriented to the needs of decision-making by outside investors. Meet the accounting law is designed to comply with government imposed such as the calculation of taxable income or meet the national government’s economic plan. After 2005, all listed shares of European companies will use the fair presentation of accounting in the report because they will be using IFRS.

About Yohanes Novrianto Simangunsong

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