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Dimensions of national culture and the accounting environment -The Spanish case-

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Author Info

  • Oriol Amat

    ()

  • John Blake
  • Philip Wraith
  • Ester Oliveras

    ()

Abstract

Gray (1988) has put forward a hypothesis on how a national accounting environment might reflect the cultural dimensions identified by Hofstede (1980, 1983). A number of studies have tested Gray's hypothesis, including one by Pourjalali and Meek (1995) which identified a match between changes in cultural dimensions and the accounting environment in Iran following the revolution. In this paper we replicate this work in the context of Spain following the death of Franco in 1975 and the emergence of a democratic constitution in 1978. Specifically, we: 1) Consider Gray's hypothesis built on Hofstede's cultural dimensions and review some empirical tests of the hypotheses. 2) Building on the work of Hofstede and Gray, we: put forward some hypotheses on how we would expect cultural dimensions to change in Spain with the transition to democracy. 3) Review developments in accounting in Spain following the transition to democracy, in order to identify how well these fit with our hypotheses.

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File URL: http://www.econ.upf.edu/docs/papers/downloads/394.pdf
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Bibliographic Info

Paper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 394.

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Date of creation: Jun 1999
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Handle: RePEc:upf:upfgen:394

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Web page: http://www.econ.upf.edu/

Related research

Keywords: Management accounting; Spain; culture;

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  1. MacArthur, John B., 1996. "An investigation into the influence of cultural factors in the international lobbying of the International Accounting Standards Committee: The case of E32, Comparability of Financial Statements," The International Journal of Accounting, Elsevier, vol. 31(2), pages 213-237.
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Cited by:
  1. Dima, Bogdan & Cristea, Stefana Maria, 2008. "A web of intercorrelations: culture, financial reporting and social output," MPRA Paper 8246, University Library of Munich, Germany.
  2. Dima, Bogdan & Dima (Cristea), Stefana Maria, 2009. "A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries," MPRA Paper 27165, University Library of Munich, Germany.

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