Construct · 1 fields · 1 citations

Gray's accounting values: a standalone construct

One name. One construct. A landmark on the map.

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Gray'saccounting values1 CONSTRUCTGray's accounting valuesGRAY · INTERNATIONAL

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International accounting

four accounting values, professionalism, uniformity, conservatism and secrecy, linked to national culture to explain international differences in accounting systems.

In international accounting, Gray's accounting values refers to four accounting values, professionalism, uniformity, conservatism and secrecy, linked to national culture to explain international differences in accounting systems. This meaning comes from Gray (1988) in Abacus.[1]

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Nearby constructs

culture4 fields · 9 citationsjingle · one word, four constructsnational culture4 names · 5 citationsjangle · one name, four frameworks

References

  1. Gray, S. J. (1988). Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally. Abacus, 24(1), 1-15. https://doi.org/10.1111/j.1467-6281.1988.tb00200.x

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