메뉴 건너뛰기




Volumn 6, Issue 3, 2007, Pages 254-272

The impact of culture on accounting: Does Gray's model apply to Iran?

Author keywords

Accounting systems; Biotechnology; Financial forecasting; Income; Intangible assets; Market value

Indexed keywords


EID: 84993093059     PISSN: 14757702     EISSN: 17587700     Source Type: Journal    
DOI: 10.1108/14757700710778009     Document Type: Article
Times cited : (22)

References (45)
  • 1
    • 2542483975 scopus 로고    scopus 로고
    • Dimension of national culture and the accounting environment: the spanish case
    • unpublished working paper.
    • Amat, O., Blake, J., Wraith, P. and Oliveras, E. (1996), “Dimension of national culture and the accounting environment: the spanish case”, unpublished working paper.
    • (1996)
    • Amat, O.1    Blake, J.2    Wraith, P.3    Oliveras, E.4
  • 2
    • 0037836155 scopus 로고    scopus 로고
    • A cross-national test of determinants of inflation accounting practices
    • Archambau, J.J. and Archambau, M.E. (1999), “A cross-national test of determinants of inflation accounting practices”, The International Journal of Accounting, Vol. 34 No. 2, pp. 189-207.
    • (1999) The International Journal of Accounting , vol.34 , Issue.2 , pp. 189-207
    • Archambau, J.J.1    Archambau, M.E.2
  • 7
    • 15844366710 scopus 로고    scopus 로고
    • National culture and implementation of high-stretch performance standards: an exploratory study
    • Chow, C.W., Lindquist, T.M. and Wu, A. (2001), “National culture and implementation of high-stretch performance standards: an exploratory study”, Behavioral Research in Accounting, Vol. 13, pp. 253-265.
    • (2001) Behavioral Research in Accounting , vol.13 , pp. 253-265
    • Chow, C.W.1    Lindquist, T.M.2    Wu, A.3
  • 8
    • 33748090354 scopus 로고    scopus 로고
    • A critical review of tests of gray's theory of cultural relevance and suggestions for future research
    • Doupnik, T.S. and Tsakumis, G.T. (2004), “A critical review of tests of gray's theory of cultural relevance and suggestions for future research”, Journal of Accounting Literature, Vol. 23, pp. 1-48.
    • (2004) Journal of Accounting Literature , vol.23 , pp. 1-48
    • Doupnik, T.S.1    Tsakumis, G.T.2
  • 9
    • 2542499169 scopus 로고
    • Asia Pacific cultural values and accounting systems
    • Eddie, I.A. (1990), “Asia Pacific cultural values and accounting systems”, Asia Pacific International Management Forum, Vol. 16, pp. 22-30.
    • (1990) Asia Pacific International Management Forum , vol.16 , pp. 22-30
    • Eddie, I.A.1
  • 10
    • 0000121064 scopus 로고
    • An empirical analysis of international accounting principles
    • Frank, W.G. (1979), “An empirical analysis of international accounting principles”, Journal of Accounting Research, Vol. 17 No. 2, Autumn, pp. 593-605.
    • (1979) Journal of Accounting Research , vol.17 , Issue.2 , pp. 593-605
    • Frank, W.G.1
  • 11
    • 84984117827 scopus 로고
    • Towards a theory of cultural influence on the development of accounting of accounting systems internationally
    • Gray, S.J. (1988), “Towards a theory of cultural influence on the development of accounting of accounting systems internationally”, Abacus, Vol. 24, pp. 1-15.
    • (1988) Abacus , vol.24 , pp. 1-15
    • Gray, S.J.1
  • 14
    • 0002620561 scopus 로고
    • The cultural context of accounting
    • American Accounting Association Sarasota, FL
    • Hofstede, G.H. (1987), “The cultural context of accounting”, in Ed. Cushing, B. (Ed.), Accounting and Culture, American Accounting Association, Sarasota, FL, pp. 1-11.
    • (1987) Accounting and Culture , pp. 1-11
    • Hofstede, G.H.1    Cushing, B.2
  • 17
    • 45449125490 scopus 로고
    • The confucius connection: from cultural roots to economic growth
    • Organizational Dynamics
    • Hofstede, G. and Bond, M.H. (1988), “The confucius connection: from cultural roots to economic growth”, Organizational Dynamics, Vol. 16, pp. 4-22.
    • (1988) , vol.16 , pp. 4-22
    • Hofstede, G.1    Bond, M.H.2
  • 18
    • 0038405149 scopus 로고    scopus 로고
    • Impact of culture, market forces, and legal system on financial disclosures
    • Jaggi, B. and Low, P.Y. (2000), “Impact of culture, market forces, and legal system on financial disclosures”, The International Journal of Accounting, Vol. 35, pp. 495-519.
    • (2000) The International Journal of Accounting , vol.35 , pp. 495-519
    • Jaggi, B.1    Low, P.Y.2
  • 19
    • 0003418565 scopus 로고
    • LISREL7 Users Reference Guide
    • Scientific Software Mooresville, IN
    • Joreskog, K.G. and Sorbom, D. (1989), LISREL7 Users Reference Guide, Scientific Software, Mooresville, IN.
    • (1989)
    • Joreskog, K.G.1    Sorbom, D.2
  • 20
    • 0041594080 scopus 로고    scopus 로고
    • The impact of cultural factors on the lobbying of International Accounting Standards Committee on E32, comparability of financial statements: an extension of macarthur to accounting member bodies
    • McArthur, J.B. (1999), “The impact of cultural factors on the lobbying of International Accounting Standards Committee on E32, comparability of financial statements: an extension of macarthur to accounting member bodies”, Journal of International Accounting, Auditing and Taxation, Vol. 8 No. 2, pp. 315-335.
    • (1999) Journal of International Accounting, Auditing and Taxation , vol.8 , Issue.2 , pp. 315-335
    • McArthur, J.B.1
  • 23
    • 0001809841 scopus 로고
    • Accounting principles generally accepted in the united states versus those generally accepted elsewhere
    • Mueller, G.G. (1968), “Accounting principles generally accepted in the united states versus those generally accepted elsewhere”, International Journal of Accounting Education and Research, Spring, pp. 93-101.
    • (1968) International Journal of Accounting Education and Research , pp. 93-101
    • Mueller, G.G.1
  • 24
    • 35449004946 scopus 로고    scopus 로고
    • A comparative analysis of american and french financial reporting philosophies: the case for international accounting standards
    • Naciri, A. and Hoarau, C. (2001), “A comparative analysis of american and french financial reporting philosophies: the case for international accounting standards”, Advances in International Accounting, Vol. 14, pp. 229-247.
    • (2001) Advances in International Accounting , vol.14 , pp. 229-247
    • Naciri, A.1    Hoarau, C.2
  • 25
    • 0001666636 scopus 로고
    • The impact of disclosure and measurement practices on international accounting classification
    • Nair, R.D. and Frank, W.G. (1980), “The impact of disclosure and measurement practices on international accounting classification”, The Accounting Review, Vol. 55, pp. 426-450.
    • (1980) The Accounting Review , vol.55 , pp. 426-450
    • Nair, R.D.1    Frank, W.G.2
  • 26
    • 84921538216 scopus 로고
    • A judgmental international classification of financial reporting practices
    • Nobes, C.W. (1983), “A judgmental international classification of financial reporting practices”, Journal of Business, Finance and Accounting, Vol. 10 No. 1, Spring, p. 1-19.
    • (1983) Journal of Business, Finance and Accounting , vol.10 , Issue.1 , pp. 1-19
    • Nobes, C.W.1
  • 28
    • 84993093883 scopus 로고    scopus 로고
    • A study of cultural values in iran: a prospective achievement of fair presentation of International Accounting Standards
    • Noravesh, I. (2003), “A study of cultural values in iran: a prospective achievement of fair presentation of International Accounting Standards”, The Iranian Accounting and Auditing Review, Vol. 9 No. 30, pp. 59-79.
    • (2003) The Iranian Accounting and Auditing Review , vol.9 , Issue.30 , pp. 59-79
    • Noravesh, I.1
  • 30
    • 84992992968 scopus 로고
    • The interrelationship of culture and accounting with particular reference to social accounting”, Discussion Paper No. 59
    • Department of Accounting and Finance, Massey University
    • Perera, M.H.B. and Mathews, M.R. (1987), “The interrelationship of culture and accounting with particular reference to social accounting”, Discussion Paper No. 59, Department of Accounting and Finance, Massey University.
    • (1987)
    • Perera, M.H.B.1    Mathews, M.R.2
  • 32
    • 84992978204 scopus 로고    scopus 로고
    • The impact of changes in cultural values on accounting value systems: a case study
    • Pourjalali, H. and Meek, G. (1996), “The impact of changes in cultural values on accounting value systems: a case study”, Iranian Accounting Review, Vol. 4 No. 14 / 15, pp. 109-137.
    • (1996) Iranian Accounting Review , vol.4 , Issue.14-15 , pp. 109-137
    • Pourjalali, H.1    Meek, G.2
  • 33
    • 84993080193 scopus 로고    scopus 로고
    • The relationship between culture and accounting values (Conservatism and Secrecy)
    • unpublished dissertation, Alameh University
    • Rezazadeh, J. (2002), “The relationship between culture and accounting values (Conservatism and Secrecy)”, unpublished dissertation, Alameh University.
    • (2002)
    • Rezazadeh, J.1
  • 34
    • 85132310160 scopus 로고
    • Cultural influence on the development of accounting systems internationally: a test of Gray's (1988) theory
    • Salter, S.B. and Niswander, F. (1995), “Cultural influence on the development of accounting systems internationally: a test of Gray's (1988) theory”, Journal of International Business Studies, Vol. 26, pp. 379-397.
    • (1995) Journal of International Business Studies , vol.26 , pp. 379-397
    • Salter, S.B.1    Niswander, F.2
  • 35
    • 0002607928 scopus 로고
    • Accounting research, practice and culture: a european perspective
    • American Accounting Association Sarasota, FL
    • Schreunder, H. (1987), “Accounting research, practice and culture: a european perspective”, in Ed. Cushing, B. (Ed.), Accounting and Culture, American Accounting Association, Sarasota, FL, pp. 12-22.
    • (1987) Accounting and Culture , pp. 12-22
    • Schreunder, H.1    Cushing, B.2
  • 36
    • 0011936091 scopus 로고    scopus 로고
    • Culture and accounting in indonesia: an empirical examination
    • Suderwan, M. and Fogarty, T.J. (1996), “Culture and accounting in indonesia: an empirical examination”, The International Journal of Accounting, Vol. 31 No. 4, pp. 463-481.
    • (1996) The International Journal of Accounting , vol.31 , Issue.4 , pp. 463-481
    • Suderwan, M.1    Fogarty, T.J.2
  • 37
    • 2542472793 scopus 로고    scopus 로고
    • The impact of relationship between budgetary participation, management accounting systems, and managerial performance: an analysis of Chinese and Western Managers
    • Tsui, J.S.L. (2001), “The impact of relationship between budgetary participation, management accounting systems, and managerial performance: an analysis of Chinese and Western Managers”, The International Journal of Accounting, Vol. 36, pp. 125-146.
    • (2001) The International Journal of Accounting , vol.36 , pp. 125-146
    • Tsui, J.S.L.1
  • 38
    • 84993080472 scopus 로고    scopus 로고
    • The influence of culture and politics on the promulgation of the companies Act 1956 in India
    • School of Management and Organization Psychology, unpublished paper
    • Verma, S. (2000), “The influence of culture and politics on the promulgation of the companies Act 1956 in India”, School of Management and Organization Psychology, unpublished paper.
    • (2000)
    • Verma, S.1
  • 39
    • 84993080489 scopus 로고    scopus 로고
    • The effect of cultural and religious values on accounting systems and practices of developing countries
    • available at: panoptic.csustan.edu/cpa99/messages/121.html-5k
    • Wagdy, A. (1999), “The effect of cultural and religious values on accounting systems and practices of developing countries”, available at: panoptic.csustan.edu/cpa99/messages/121.html-5k
    • (1999)
    • Wagdy, A.1
  • 40
    • 0000258937 scopus 로고    scopus 로고
    • Voluntary environmental and social accounting disclosure practices in the asia-pacific region: an international empirical test of political economy theory
    • Williams, S.M. (1999), “Voluntary environmental and social accounting disclosure practices in the asia-pacific region: an international empirical test of political economy theory”, The International Journal of Accounting, Vol. 34 No. 2, pp. 209-238.
    • (1999) The International Journal of Accounting , vol.34 , Issue.2 , pp. 209-238
    • Williams, S.M.1
  • 41
    • 0348243429 scopus 로고    scopus 로고
    • An examination of cultural influence on audit environments
    • Suppl. 1
    • Wingate, L.M. (1997), “An examination of cultural influence on audit environments”, Research in Accounting Regulation, Suppl. 1, pp. 129-148.
    • (1997) Research in Accounting Regulation , pp. 129-148
    • Wingate, L.M.1
  • 44
    • 0036333270 scopus 로고    scopus 로고
    • Hofstede's model of national cultural differences and their consequences: a triumph of faith – a failure of analysis
    • McSweeney, B. (2002), “Hofstede's model of national cultural differences and their consequences: a triumph of faith – a failure of analysis”, Human Relations, Vol. 55 No. 1, January, pp. 89-118.
    • (2002) Human Relations , vol.55 , Issue.1 , pp. 89-118
    • McSweeney, B.1
  • 45
    • 84993108713 scopus 로고    scopus 로고
    • UN publication, available at: www.fao.org/documents/show_cdr.asp?url_file=/DOCREP/003/X9447E/X9447E00.HTM
    • Zapata, L. UN publication, available at: www.fao.org/documents/show_cdr.asp?url_file=/DOCREP/003/X9447E/X9447E00.HTM
    • Zapata, L.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.