Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory

Stephen B Salter and Frederick Niswander
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Stephen B Salter: Texas A&M University
Frederick Niswander: East Carolina University

Journal of International Business Studies, 1995, vol. 26, issue 2, 379-397

Abstract: 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

Date: 1995
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