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- W208339818 abstract "Gray proposed a framework for a theory of cultural relevance in accounting derived from Hofstede’s12 cultural dimensions. This is a pioneering study that focuses on culture-related studies in international accounting. To date, much of the literature in this area has been theoretical or subjectively described because the elements constituting Gray’s framework lack an operational foundation. This paper presents research that empirically tested usefulness of Gray’s accounting values in Turkey. The data are subjected to reliabilty analysis, factor analysis and frequency analysis and the results provide some support for the usefulness of Gray’s accounting values as empirically based classificatory constructs. In this study, eight factors are extracted in factor analysis where uniformity and statutory values are the most clearly defined. According to the results of factor analysis, we may name the situation of Turkey’s accounting culture as “professionalism and uniformity”. The other dimen-sions of Gray’s accounting values are diffused to each other in Turkey. This study conludes that accounting culture in Turkey tends to use uniform practices that must outline professional judgements and regulations." @default.
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- W208339818 date "2012-01-01" @default.
- W208339818 modified "2023-09-27" @default.
- W208339818 title "A Survey of Accounting Culture in Turkey" @default.
- W208339818 hasPublicationYear "2012" @default.
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