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A Critique of Gray's framework on accounting values using Germany as a case study

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/151027

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Title: A Critique of Gray's framework on accounting values using Germany as a case study
Related: Interdisciplinary Perspectives on Accounting Conference 2009 (9 - 11 July 2009 : Innsbruck, Austria)
Related: Interdisciplinary Perspectives on Accounting Conference 2009 : papers
Related: http://www.uibk.ac.at/atr/ipa2009/
Publisher: Universitat Innsbruck
Date: 2009
FoR/RFCD Code(s): 150104 International Accounting 150100 Accounting, Auditing and Accountability
Author/Creator: Heidhues, Eva
Author/Creator: Patel, Chris
Description: In the current rush towards globalization and convergence, the influence of culture on accounting has been increasingly recognized as an important and controversial topic. However, quantified and narrowly focused approaches such as Gray’s (1988) framework of accounting values have largely dominated cross-cultural accounting research and education without a critical evaluation of their theoretical and methodological limitations. As such, the objective of this paper is to provide evidence that Gray’s (1988) framework and hypotheses are too simplistic to provide valuable insights into the development and structure of national accounting models. Using Germany as a case study, we critically examine Gray’s (1988) accounting values and particularly the secrecy hypothesis, to demonstrate that this framework largely fails to describe Germany’s accounting model. We recommend that accounting research will be enhanced by a critical examination of political, legal, social and historical environments of countries rather that a focus on measurement, quantification, simplification and categorization.
Description: 37 page(s)
Subject Keyword: 150104 International Accounting
Subject Keyword: 150100 Accounting, Auditing and Accountability
Subject Keyword: international accounting
Subject Keyword: culture
Subject Keyword: accounting subculture
Subject Keyword: Hofstede-Gray theory
Subject Keyword: Germany
Resource Type: conference paper
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/151027
Identifier: mq-rm-2009000753
Language: eng
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