search query: @author Fogarty, T. / total: 6
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| Author: | Sudarwan, M. Fogarty, T. |
| Title: | Culture and accounting in Indonesia: an empirical examination |
| Journal: | International Journal of Accounting
1996 : VOL. 31:4, p. 463-482 |
| Index terms: | ACCOUNTING INDONESIA CULTURE |
| Language: | eng |
| Abstract: | This study examines the relationship among the cultural characteristics of Indonesian society, reporting practices of Indonesian firms, and accounting standards promulgated by the Association of Indonesian Accountants. It is argued that an empirical relation exists between the change in cultural values, as conceived by Hofstede's theory of the five dimensions of cultural values (power distance, uncertainty avoidance, individualism, masculinity, and time horizon and the change in accounting values as captured by Gray's four dimensions. |
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