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| بررسیهای حسابداری و حسابرسی | ||
| مقاله 6، دوره 2، شماره 1 - شماره پیاپی 1049، تیر 1372 اصل مقاله (1.14 M) | ||
| نویسندگان | ||
| Gary Meek؛ Hamid pourjalali* | ||
| چکیده | ||
| اخیرا جنبه های مختلف حسابداری درکشورهای جهان مورد تحقیق و بررسی بیشتری قرار گرفته است . نتیجه یک سری از این تحقیقات ‘ ارائه نظریه جدیدی می باشد که «حسابداری درهر کشور رابطه نزدیک با ارزشهای اجتماعی و فرهنگی آن کشور دارد» در این مقاله چهار ارزش اجتماعی که توسط Robock$Simmonds تعریف شده است. «اصالت فردی و اصالت گروهی ‘ فاصله قدرت‘ اجتناب از بلاتکلیفی و چگونگی تخصیص کارهای اجتماعی بر حسب جنسیت » با چهار ارزش حسابداری : «کنترل دولتی در مقابل کنترل حرفه ای ‘ یکنواختی در مقابل انعطاف پذیری ‘ محافظه کاری در مقابل خوش بینی و پنهان کاری در مقابل آشکار سازی» مقایسه شده و وضعیت حسابداری در ایران به عنوان یک مورد خاص بررسی شده است. | ||
| عنوان مقاله [English] | ||
| - | ||
| چکیده [English] | ||
| Differences observed in accounting methods internationally result from differences in accounting environments. One of the most important environmental variables is the cultural variable, from which a nation’s accounting values are derived. Recent international accounting research has focused on the effect of cultural values on accounting procedures. Gray (1 998) suggests that differences in the accounting methods of various nations stem not only from differences in variables such as macro and micro economies (addressed in prior research), but from a more general variable: cultural values. If the theory proposed by Gray is empirically valid, then cultural variables should he considered whenever subjects such as harmonization for international accounting are considered. Usually, it is not possible to test cultural variables directly and solely because accounting practices within any specific country result from a number of variables in addition to those that are culturally related. However, we will address Gray’s (1988) propositions in a more empirical setting: changes in cultural values as a result of a revolution. These authors believe that the Iranian revolution in 1979 caused considerable cultural changes (shifts) within the Iranian value system and as a consequence, some of the culturally-related accounting veritable (according to Gray, 1988) have also changed. This situation provides an opportunity to study Gray’s theory with respect to the changes in cultural values. The paper is divided into five sections. The first section discusses prior research findings related to the development of a model(s) for explaining differences in international accounting practices. The second section provides a brief background for understanding some of the cultural differences between nations and suggests some possible relationships between these differences and different accounting practices. The propositions that relate differences in accounting practices and to differences in cultures are provided in section three. Section four will evaluate these propositions as they relate to Iran before and after the 1979 revolution. Section five contains conclusions and suggestions for further research. | ||
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