CULTURAL-INFLUENCE ON THE DEVELOPMENT OF ACCOUNTING SYSTEMS INTERNATIONALLY - A TEST OF GRAY [1988] THEORY
成果类型：
Article
署名作者：
SALTER, SB; NISWANDER, F
署名单位：
University of North Carolina; East Carolina University
刊物名称：
JOURNAL OF INTERNATIONAL BUSINESS STUDIES
ISSN/ISSBN：
0047-2506
DOI：
10.1057/palgrave.jibs.8490179
发表日期：
1995
页码：
379-397
关键词：
摘要：
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].
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