عنوان مقاله [English]
We are flooded with an avalanche of financial reportings out of which certain research works have attempted to present a framework whereby the influence of culture on the accounting could be studied. Mac Kinnon , inspired by the social systems theory of Smith (1973 & 1976) concerning the accounting evolution, presented a theoretical model on the historical development of accounting systems in Japan in 1986. Two years later, Gray (1988), upon combining the cultural values explained by Hofsted and upon focusing on the four - dimensional
accounting values, presented another model that was widely acclaimed by researchers. After passage of fifteen years, this model is still used as a basis for research at an international level.
The Gray model which is an extended model of Hofsted , explains that accounting values can be taken as subsets of social values and thus they can emerge as a sketch (maquette) of broader social values in various financial reports and accounting standards. In other words, this model proves a scientific relationship between the cultural values and accounting performances.
The major aim of the present research is to experiment the Gray model in terms of cultural dimensions with accounting values in Iran.
To achieve this end, LISREL method has been used for it provides the possibility of using several observable variables to present and effectively measure hidden variables.
Statistical analysis indicates that the explicability of Gray model is weak in Iran. The reason is that accounting system in Iran has not evolved with a view to the needs of society but by the same token, it has many borrowings of methods and procedures which have been invented and experimented in the developed countries of the world.