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Culture and accounting practices in Turkey

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  • Saeed Askary
  • Hassan Yazdifar
  • Davood Askarany
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    Abstract

    This paper examines the effects of cultural values on accounting practices in Turkey by applying Gray's theory (Gray, 1988) of socio-cultural factors on accounting values and practices. We compared the model of accounting with accounting-profession authority, the quality and uniformity of financial disclosures, and accounting measurements in present Turkey. This country is a unique case among developing countries because of its specific geopolitical and cultural features. Our results confirm Gray's theory that high uncertainty avoidance and low individualism are positively associated with high conservative accounting measurements. In addition, the study confirms that the highest power distance, uncertainty avoidance, and the lower individualism are positively associated with accounting uniformity. However, large power distance, high uncertainty avoidance, and collectivisms negatively affect professionalism and financial disclosures.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.

    Volume (Year): 5 (2008)
    Issue (Month): 1 ()
    Pages: 66-88

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    Handle: RePEc:ids:ijaape:v:5:y:2008:i:1:p:66-88

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    Web page: http://www.inderscience.com/browse/index.php?journalID=41

    Related research

    Keywords: culture; financial disclosures; accounting measurements; professionalism; Turkey; accounting uniformity; accounting practices; cultural values; developing countries.;

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    Cited by:
    1. Joannides, Vassili & Wickramasinghe, Danture & Berland, Nicolas, 2012. "Critiques on gray-hofstedeā€™s model: what impact on cross-cultural accounting research?," Economics Papers from University Paris Dauphine, Paris Dauphine University 123456789/9497, Paris Dauphine University.
    2. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print), HAL hal-00690933, HAL.
    3. Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.

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