Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory
Salter, Stephen B., Niswander, Frederick
Journal of International Business Studies · 1995 · Volume 26 · Issue 2
DOI: 10.1057/palgrave.jibs.8490179
Abstract
This paper attempts to test the theory developed by Gray [1988] linking accounting values and systems with Hofstede's [1980] cultural constructs. Based
Enable JavaScript for citation tools and additional paper interactions.