An empirical assessment of Gray's accounting value constructs

Chanchani, Shalin; Willett, Roger

doi:10.1016/j.intacc.2004.02.003

Cited by 68 publications

(50 citation statements)

References 30 publications

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“…As was discussed above, the differences between countries' accounting Standards are caused by the economic and political differences (Nobes, 1998). Moreover, other studies indicate that cultural differences, based on Hofstede's Model, are the main reasons for accounting differences (Salter and Niswander, 1995;Chanchani and Willett, 2004). In addition, Chamisa (2000) indicates that the accounting needs of countries are the main drive shaping the accounting standards in countries, thus he states that emerging economies have a bigger variety of economic and social factors than developed countries.…”

Section: Accounting In Developing Countriesmentioning

confidence: 93%

“…Nobes (1998) argues that economic and institutional differences are the main reasons for the diversity between accounting systems. However, Gray (1988) states that cultural differences based on Hofstede's model are the main cause of such difference between the accounting system (Chanchani and Willett, 2004). Moreover, Radebaugh et al, (2006) indicate that the variation among countries is affected by the outcomes' needed in these countries.…”

Section: The Accounting Standardsmentioning

confidence: 99%

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The Advantages and the Challenges of Adopting IFRS into UAE Stock Market

Alsaqqa¹,

Sawan²

2013

IJBM

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This paper aims to assess the benefits gained and the challenges experienced by companies listed on the UAE stock market following the introduction of IFRS. Since the announcement by the European Union to adopt IFRS by listed companies, many countries have followed suit, hoping to gain competitive edge in attracting the Foreign Direct Investment to boost their economic growth. This study focuses on examining the advantages and challenges faced by companies listed on the UAE stock market listed companies as a result of adopting IFRS. The framework used in this analysis will be based on the identification and assessment of key drivers influencing companies listed on the UAE stock market. To what extent are these factors internal or external to the financial sector, but which have a direct bearing on the overall economic environment? The views and perceptions of the Chief Financial Officers' (CFOs) for Dubai and Abu Dhabi listed companies, financial analysts of the financial statements in the two listed companies and auditors will be analysed. Methodology:Questionnaires were used as the main method of data collection. Questionnaire were distributed in both Dubai and Abu Dhabi markets, The data obtained through the questionnaires have been imported into software for analysis, namely, the Statistical Package for the Social Sciences (SPSS). Findings:The results clearly show that the benefits of adopting IFRSs in UAE inevitably far outweigh the difficulties and costs. The findings also reveal that adoption of IFRSs in UAE stock markets has improved the overall standard of the quality of financial reporting, which help in attracting investors to invest in the UAE stock markets. However, many respondents were still apprehensive that effective and professional financial reporting decisions will be affected by the level of education of accounting users, the methods provided by some IFRSs, and the inadequate enforcement mechanisms.

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Section: Accounting In Developing Countriesmentioning

confidence: 93%

Section: The Accounting Standardsmentioning

confidence: 99%

The Advantages and the Challenges of Adopting IFRS into UAE Stock Market

Alsaqqa¹,

Sawan²

2013

IJBM

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“…In accounting, like all other social sciences, the most important premises are those related to the culture comprising various economic, political and social values. The influence of culture on accounting is demonstrated theoretically, on a multination approach (Gray, 1988;Nobes, 1998), on a specific-nation approach (Harrison and McKinnon, 1986), and empirically (Chanchani and Willett, 2004). Actually, the early development of double-entry system, the cradle of the contemporary financial accounting, is attributed to certain cultural factors (Sombart, 1915;Littleton, 1933;Kam, 1990).…”

Section: Culture Theory Particularity and Clarity Versus Generalitymentioning

confidence: 99%

The domination of the pure form of capitalism over the objectives of financial statements (reporting)

Abu-Abbass¹

2012

J. Account. Taxation

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“…Araştırma yöntemi olarak, konuyla ilgili bilimsel literatürde yaygın olarak kullanılan ve Chanchani ve Willett (2004) tarafından geliştirilen anket ölçe-ği kullanılmıştır. Hedef kitlenin muhasebe kültür değerlerini ölçmek amacıyla tasarlanan ve 5'li likert ölçeğe sahip 16 adet sorudan oluşan anket, toplam 284 öğrenciye uygulanmıştır.…”

Section: Araştırma Yöntemiunclassified

Türki̇ye’deki̇ Muhasebe Eği̇ti̇mi̇ni̇n Uluslararasi Muhasebe Standartlari İle Uyumlaştirilmasi Süreci̇nde Karşilaşilan Adaptasyon Problemleri̇ni̇n Muhasebe Alt Kültür Değerleri̇ Çerçevesi̇nde Tartişilmasi

Öztürk

Findik

2016

Muhasebe Ve Vergi Uygulamaları Dergisi

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Bu çalışmada, Türkiye'deki muhasebe eğitiminin uluslararası muhasebe standartlarına adaptasyonunda karşılaşılan problemler, muhasebenin alt kültür boyutları çerçevesinde değerlendirilmeye çalışılmıştır. Bu çerçevede, müşterek sosyal ve kültürel etkinliklerin düzenlenmesini de içeren bir misyonu olan Trakya Üniversiteler Birliği'ne bağlı dört üniversitenin işletme bölümü son sınıfında öğrenim gören öğrencilerin muhasebe kültür değerleri bir araştırma anketi yardımıyla ölçülmüştür. Böylelikle; hedef kitleye ait muhasebe kültür değerlerinin, uluslararası muhasebe standartlarının uyumlu olduğu kültür değerleri ile ne ölçüde uyum sağladığı tartışılmıştır. Elde edilen sonuçlar incelendiğinde, ankete katlan öğrencilerin muhasebe kültürü değerlerinin profesyonellik, tekdüzelik ve şeffaflık eğilimli olduğu görülmüştür.

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An empirical assessment of Gray's accounting value constructs

Cited by 68 publications

References 30 publications

The Advantages and the Challenges of Adopting IFRS into UAE Stock Market

The Advantages and the Challenges of Adopting IFRS into UAE Stock Market

The domination of the pure form of capitalism over the objectives of financial statements (reporting)

Türki̇ye’deki̇ Muhasebe Eği̇ti̇mi̇ni̇n Uluslararasi Muhasebe Standartlari İle Uyumlaştirilmasi Süreci̇nde Karşilaşilan Adaptasyon Problemleri̇ni̇n Muhasebe Alt Kültür Değerleri̇ Çerçevesi̇nde Tartişilmasi

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