Purpose – The purpose of this paper is to investigate the effects of cultural values on accounting uniformity and consistency among Arabic nations. Design/methodology/approach – A combination of a survey and analysis of published data on accounting information. Cluster analysis is used to classify the countries on the basis of accounting consistency and uniformity. Findings – The stu…
The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Gray’s 1988 model and Hofstede 1980 cultural study. Design/methodology/approach – Connecting seven variables introduced within a testable model lead the finding to classify the twelve countries within a range from statutory control to professionalism. The …