Noravesh, Iraj; Dilami, Zahra Dianati; Bazaz, Mohammad S. - In: Review of Accounting and Finance 6 (2007) August, pp. 254-272
Purpose – The purpose of this paper is to examine the relationships between cultural values (as defined by Hofstede) and accounting values (as described by Gray) in Iran. Design/methodology/approach – The appropriate data for a period of ten years (1993-2002) were compiled from economical...