Askary, Saeed; Yazdifar, Hassan; Askarany, Davood - In: International Journal of Accounting, Auditing and … 5 (2008) 1, pp. 66-88
This paper examines the effects of cultural values on accounting practices in Turkey by applying Gray's theory (Gray, 1988) of socio-cultural factors on accounting values and practices. We compared the model of accounting with accounting-profession authority, the quality and uniformity of...