MUHASEBE KÜLTÜRÜ İLE İLGİLİ SEÇİLMİŞ BAZI ÇALIŞMALARIN AMPİRİK ANALİZİ

Kültür, bir ülkenin muhasebe sistemini etkileyen önemli çevresel faktörlerden biridir. İlgili yazında bu konuyu vurgulayan birçok çalışma bulunmaktadır. Konuyla ilgili Gray’in 1988 yılında yaptığı çalışma öncü çalışmalardan biridir. Bu çalışmasında Gray, Hofstede’nin toplumsal kültür boyutlarıyla ilişkilendirdiği ve “muhasebe kültürü değerleri” olarak adlandırdığı fakat ampirik olarak test etmediği çerçeve bir model sunmuştur. Sık sık Hofstede-Gray modeli olarak adlandırılan bu model günümüze kadar kültür ve muhasebe ilişkisini araştıran birçok çalışmanın dayanağını oluşturmuştur. Bu çalışmada muhasebe kültürü alanında yapılmış çalışmalar hakkında genel bir bilgi verildikten sonra seçilmiş bazı ampirik çalışmaların sonuçlarının Gray’in sınıflandırmasına uyan-uymayan yönleri açısındandeğerlendirilmesi yapılacaktır

Anahtar Kelimeler:

Kültür, Kültür Boyutları, Muhasebe Kültürü, Muhasebe Kültür Değerleri, Hofstede-Gray Modeli

An Empirical Analysis of Some Selected Studies Related To Accounting Culture

Culture is considered to be a powerful environmental factor that affects the accounting system of a country. In the literature there are many studies that highlight these issues. One of the pioneering study on this subject is Gray’s study in 1988. In his study, Gray, developed a framework which associated with Hofstede’s societal culture dimensions and named “accounting culture values”. This framework did not tested emprically by himself.Many studies about accounting culture take references this framework which often referred to as Hofstede-Gray model. In this study, after giving an overview studies selected in the field of accounting culture some selected works will be analyse from point ofempirical methodologies

Keywords:

Culture, Cultural Dimensions, Accounting Culture, Accounting Culture Values, Hofstede-Gray Framework.,

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