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A web of intercorrelations: culture, financial reporting and social output

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  • Dima, Bogdan
  • Cristea, Stefana Maria

Abstract

In the context of a growing literature on the connection between cultural variables and accounting regulations, the general objective of the paper is to provide a theoretical framework and empirical evidence on the recent trends in financial reporting and on their impact on the dynamics of the social output. Thus, the specific objectives are: 1) to provide an operational definition of culture; 2) to advance a model of the interactions between culture, design of accounting regulations and the economic growth; 3) to test some of these interactions at the European based on an empirical pool data model. The dependent variable are: a dummy aiming to capture the specificity of the IFRSs endorsement in EU; the average real GDP rates of growth; and the explanatory variables which are represented by the cultural descriptors derived from World Values Survey questions. The main results of the paper consist in the following theses: the culture is relevant for the national characteristics of IFRSs implementation in European Union; and the accounting framework matters for the outcomes of social decisions.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 8246.

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Date of creation: 12 Apr 2008
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Handle: RePEc:pra:mprapa:8246

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Keywords: Accounting harmonization; culture; financial reporting; social output; world values survey; IFRSs;

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  1. Harrison, Graeme L. & McKinnon, Jill L., 1986. "Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 233-252, May.
  2. Oriol Amat & John Blake & Philip Wraith & Ester Oliveras, 1999. "Dimensions of national culture and the accounting environment -The Spanish case-," Economics Working Papers 394, Department of Economics and Business, Universitat Pompeu Fabra.
  3. Guido Cozzi, 1998. "Culture as a Bubble," Journal of Political Economy, University of Chicago Press, vol. 106(2), pages 376-394, April.
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