Online from: 2002
Subject Area: Accounting and Finance
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|Title:||The impact of culture on accounting: does Gray's model apply to Iran?|
|Author(s):||Iraj Noravesh, (School of Accounting, Tehran University, Tehran, Iran), Zahra Dianati Dilami, (School of Accounting, Tehran University, Tehran, Iran), Mohammad S. Bazaz, (College of Business Administration, Oakland University, Rochester, Michigan, USA)|
|Citation:||Iraj Noravesh, Zahra Dianati Dilami, Mohammad S. Bazaz, (2007) "The impact of culture on accounting: does Gray's model apply to Iran?", Review of Accounting and Finance, Vol. 6 Iss: 3, pp.254 - 272|
|Keywords:||Accounting, Individual behaviour, Iran, National cultures, Professional services, Uncertainty management|
|Article type:||Research paper|
|DOI:||10.1108/14757700710778009 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
Purpose – The purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran.
Design/methodology/approach – The appropriate data for a period of ten years (1993-2002) were compiled from economical magazines, the
Findings – The results of this research show the relationships among cultural and accounting values in Iran and found support for more than one-half of Gray's hypotheses. Numerous issues, such as the abnormal evolution of accounting in Iran, the impact of unstable economics, inappropriate use of accounting methods and procedures which are common among developing countries, the impact of governmental ownership, and the lack of well developed capital market tradition may be some determining factors as to why several of Gray's hypotheses were not supported through this research.
Originality/value – This paper analyzes the effect of Iran's cultural changes on accounting practice and encourages research that examines all dimensions of accounting in Iran and other developing countries.
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