Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally

Abacus

Volumn 24, Issue 1, 1988, Pages 1-15

  GRAY, S J ^a  

^a UNIVERSITY OF GLASGOW   (United Kingdom)

Author keywords

Accounting policies; Culture; Financial reporting

Indexed keywords

EID: 84984117827     PISSN: 00013072     EISSN: 14676281     Source Type: Journal    
DOI: 10.1111/j.1467-6281.1988.tb00200.x     Document Type: Article

References (32)

1. Financial Reporting Practices: Disclosure and Comprehensiveness in an International Setting
2. An Empirical Analysis of International Accounting Principles
3. The Impact of International Accounting Differences from a Security Analysis Perspective: Some European Evidence
4. Cultural and Accounting Change: A New Perspective on Corporate Reporting Regulation and Accounting Policy Formulation
5. Dimensions of National Cultures in Fifty Countries and Three Regions
6. Cultural Dimensions in Management and Planning
7. National Character: The Study of Modal Personality and Sociocultural Systems
8. The Impact of the Cultural Environment on Financial Disclosures
9. Accounting Principles Generally Accepted in the United States Versus those Generally Accepted Elsewhere
10. The Impact of Disclosure and Measurement Practices on International Accounting Classifications
11. A Judgemental International Classification of Financial Reporting Practices
12. Environmental Factors Influencing the Development of Accounting Objectives, Standards and Practices in Peru
13. International Accounting — the Ultimate Theory Course
14. Conservatism: The Fundamental Principle of Valuation in Traditional Accounting
15. Corporate Financial Statements: A Product of the Market and Political Processes