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| Author: | Chanchani, C. Willett, R. |
| Title: | An empirical assessment of Gray's accounting value constructs |
| Journal: | International Journal of Accounting
2004 : VOL. 39:2, p. 125-154 |
| Index terms: | Accounting International Culture Theories Asia |
| Language: | eng |
| Abstract: | Gray (Abacus 1988, 1) proposed a framework for a theory of cultural relevance in accounting. This paper presents research operationalizing and evaluating the empirical usefulness of Gray's accounting subcultural value constructs of professionalism, uniformity, conservatism, and secrecy. The paper presents the results from an accounting values survey (AVS) administered to a sample of users and preparers of financial statements in New Zealand and India. The data are subjected to multivariate analysis, and the results provide some support for the usefulness of Gray's accounting values as empirically based classificatory constructs. |
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