Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's  Theory
Stephen B Salter and
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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
This paper attempts to test the theory developed by Gray  linking accounting values and systems with Hofstede’s  cultural constructs. Based on data from twenty-nine countries, it finds that while Gray's  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 .© 1995 JIBS. Journal of International Business Studies (1995) 26, 379–397
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