Despite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The...

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...