MUHASEBE KÜLTÜRÜ İLE İLGİLİ SEÇİLMİŞ BAZI ÇALIŞMALARIN AMPİRİK ANALİZİ

Year 2014, Volume: 17 Issue: 31, 233 - 254, 15.06.2014

Selahattin Karabınar , Varol Kışlalıoğlu

https://doi.org/10.31795/baunsobed.664038

Cited By: 3

Abstract

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

Keywords

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

An Empirical Analysis of Some Selected Studies Related To Accounting Culture

Abstract

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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