Salter and Niswander (1995) found Gray’s hypothesis to have statistically significant
explanatory power for financial reporting practices. The research section of this paper
contains Gray’s four hypotheses, which relate these accounting values to Hofstede’s cultural
dimensions.
Another approach to analyzing differences in responses to ethical decision making is to
classify countries by the accounting systems models adopted. These research studies are
based on the belief that the adoption of a specific accounting model is not based solely on
culture but is a composite of various dimensions (such as legal, economic, and governmental).
The first attempt at classifying accounting practices is attributed to Mueller
(1968). Mueller came up with ten groupings based on differences in the importance of
economic, governmental, and business factors in the development of accounting systems.
The ten groupings were: US-Canada-the Netherlands; British Commonwealth (excluding
Canada); Germany-Japan; Continental Europe (excluding Germany, the Netherlands, and
Scandinavia); Scandinavia; Israel-Mexico; South America; Developing Nations of the
Near and Far East; Africa (excluding South Africa); and communist nations.
The American Accounting Association’s (1977) morphology for comparative accounting
systems included the following parameters: political system, economic system, stages
of economic development, objectives of financial reporting, source of or authority for
standards, education training and licensing, enforcement of ethics, and standards and clients.
They produced a classification based on “zones of influence”: British, French-
Spanish-Portuguese, and German-Dutch.
Hopwood (199 1) stated that accounting is recognized as being shaped by cultures, institutional
configurations, and sociohistorical circumstances. Nair and Frank (1980) used
Price Waterhouse Surveys to classify accounting practices using two financial reporting
characteristics: measurement and disclosure. Their measurement classification resulted in
four groupings: a British Commonwealth model, a Latin American model, a Continental
European model, and a United States model.
In a later study, Mueller, Gemon, and Meek (1994) identified four major accounting
models: British-American, Continental, South American, and Mixed Economy. They used
a broad level of generalization, taking into account some variables that shape accounting
development: the relationship between business and provider(s) of capital; political and
economic ties with other countries; the legal system; the levels of inflation; the size and
complexity of business enterprises; sophistication of management; financial community;
and general levels of education.
Salter and Niswander (1995) found Gray’s hypothesis to have statistically significant
explanatory power for financial reporting practices. The research section of this paper
contains Gray’s four hypotheses, which relate these accounting values to Hofstede’s cultural
dimensions.
Another approach to analyzing differences in responses to ethical decision making is to
classify countries by the accounting systems models adopted. These research studies are
based on the belief that the adoption of a specific accounting model is not based solely on
culture but is a composite of various dimensions (such as legal, economic, and governmental).
The first attempt at classifying accounting practices is attributed to Mueller
(1968). Mueller came up with ten groupings based on differences in the importance of
economic, governmental, and business factors in the development of accounting systems.
The ten groupings were: US-Canada-the Netherlands; British Commonwealth (excluding
Canada); Germany-Japan; Continental Europe (excluding Germany, the Netherlands, and
Scandinavia); Scandinavia; Israel-Mexico; South America; Developing Nations of the
Near and Far East; Africa (excluding South Africa); and communist nations.
The American Accounting Association’s (1977) morphology for comparative accounting
systems included the following parameters: political system, economic system, stages
of economic development, objectives of financial reporting, source of or authority for
standards, education training and licensing, enforcement of ethics, and standards and clients.
They produced a classification based on “zones of influence”: British, French-
Spanish-Portuguese, and German-Dutch.
Hopwood (199 1) stated that accounting is recognized as being shaped by cultures, institutional
configurations, and sociohistorical circumstances. Nair and Frank (1980) used
Price Waterhouse Surveys to classify accounting practices using two financial reporting
characteristics: measurement and disclosure. Their measurement classification resulted in
four groupings: a British Commonwealth model, a Latin American model, a Continental
European model, and a United States model.
In a later study, Mueller, Gemon, and Meek (1994) identified four major accounting
models: British-American, Continental, South American, and Mixed Economy. They used
a broad level of generalization, taking into account some variables that shape accounting
development: the relationship between business and provider(s) of capital; political and
economic ties with other countries; the legal system; the levels of inflation; the size and
complexity of business enterprises; sophistication of management; financial community;
and general levels of education.
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