Paper #394

Títol:

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

Autors:

Oriol Amat, John Blake, Philip Wraith i Ester Oliveras

Data:

Juny 1999

Resum:

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.

Paraules clau:

Management accounting, Spain, culture

Codis JEL:

M41

Àrea de Recerca:

Finances i Comptabilitat

Publicat a:

European Business Review, 12, 3, (2000), pp. 122-128

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