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A critique of Gray's framework on accounting values using Germany as a case study · Study

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ArticleA critique of Gray's framework on accounting values using Germany as a case study

Eva Heidhues2010

Article2010

A critique of Gray's framework on accounting values using Germany as a case study

Eva Heidhues · Chris Patel

81 citations·0/0 files stored·Critical Perspectives on Accounting

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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References

1981Culture's Consequences: International Differences in Work-Related Values 1993Cultures and Organizations: Software of the Mind.1983Culture's Consequences: International Differences in Work-Related Values.1988The Confucius connection: From cultural roots to economic growth 1992Cultures and organizations: software of the mind 2002Hofstede's model of national cultural differences and their consequences: A triumph of faith - a failure of analysis 1988Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally 1984Cultural dimensions in management and planning

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Year2010

Typearticle

Published2010-09-07

VenueCritical Perspectives on Accounting

ISSN-L1045-2354

Languageen

Citations81

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1016/j.cpa.2010.08.002

openalex_workW1992355684

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2016The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments

2022Culture, language, and accounting reform: a new perspective on IPSAS implementation

2015Balancing past and present: The impact of accounting internationalisation on German accounting regulations