Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory
This paper attempts to test the theory developed by Gray [1988] linking accounting values and systems with Hofstede’s [1980] cultural constructs. Based on data from twenty-nine countries, it finds that while Gray's [1988] model has statistically significant explanatory power, it is best at explaining actual financial reporting practices and is relatively weak in explaining extant professional and regulatory structures from a cultural base. This paper further finds that both the development of financial markets and levels of taxation enhance the explanations offered by Gray [1988].© 1995 JIBS. Journal of International Business Studies (1995) 26, 379–397
Year of publication: |
1995
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Authors: | Salter, Stephen B ; Niswander, Frederick |
Published in: |
Journal of International Business Studies. - Palgrave Macmillan, ISSN 0047-2506. - Vol. 26.1995, 2, p. 379-397
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Publisher: |
Palgrave Macmillan |
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