【正文】 tion. In this paper, a framework for analysing the impact of culture on the development of accounting systems internationally has been proposed. Value dimensions at the accounting subculture level have been identified, that is, professionalism, uniformity, conservatism and secrecy. These have been linked to cultural value dimensions at the societal level and hypotheses have been formulated for testing. Classifications of country groupings by culture area have also been hypothesized as a basis for testing the relationship between culture and accounting systems in the context of systems authority and enforcement characteristics on the one hand, and measurement and 10 disclosure characteristics on the other. Following this analysis, empirical research now needs to be carried out to assess the extent to which there is in fact a match between (a) societal values and accounting values, and (b) the proposed classification of country groupings, based on cultural influence, and the groupings derived from an analysis of accounting practices related to the value dimensions of the accounting subculture. However, for this to he feasible, further work to operationalize the link between accounting practices and accounting values will be necessary, and the relevant crosscultural data assembled and anized. In interpreting the results of empirical research relating to culture, the influence of any change factors will also need to be taken into account, bearing in mind the existence of external influences arising from colonization, war, and foreign investment, including the activities of multinational panies and large international accounting firms. While much work lies ahead, this paper is offered as a contribution towards a theory of cultural influence on the development of accounting systems internationally. In doing so it is fully recognized that the ideas advanced are exploratory and subject to empirical testing and verification. REFERENCES： Arpan, J. S., and L. H. Radebaugh, International Accounting and Multinational Enterprises, Wiley. 1985. Barrett, M. E., 39。, Journal of Accounting Research, Autumn 1979. Gray. S. J.. 39。, Accounting, Organizations and Society, Vol. 11, No. 3, 1986. Hofstede, G., Culture39。Cultural Dimensions in Management and Planning39。, in G. Lindsey and E. Aronson (eds). The Handbook of Social Psychology, (2nd edn), AddisonWesley, 1969. Jaggi, B. L., 39。, International Journal of Accounting Education and Research, Spring t968. Nair, R. D., and W. G. Frank, 39。, Journal of Business Finance and Accounting, Spring 1983. , International Classification of Financial Reporting, Croom Helm, 1984. Nobes, C. 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Coenenberg (eds), EEC Accounting Harmonisation: Implementation and Impact of the Fourth Directive, North Holland, 1984. Harrison, G. L., and J. L. McKinnon, 39。, Journal of Accounting Research, Spring 1976. Beeny. J. H., European Financial Reporting— West Germany, ICAEW, t975. , European Financial Reporting — France, ICAEW, 1976. Choi, F. D. S.. and G. G. Mueller, International Accounting, PrenticeHall, 1984. Douglas, M, Cosmology: An Enquiry into Cultural Bias, Royal Anthropological Institute, 1977. Frank, W. G., 39。 of a pany39。 values, derived from a review of accounting literature and practice, are offered for consideration: Professionalism versus Statutory Control— a preference for the exercise of individual professional judgment and the maintenance of professional selfregulation as opposed to pliance with prescriptive legal requirements and statutory control. Uniformity versus Flexibility— a preference for the enforcement of uniform accounting practices between panies and for the consistent use of such practices over time as opposed to flexibility in accordance with the perceived circumstances of individual panies. Conservatism versus Optimism — a preference for a cautious approach to measurement so as to cope with the uncertainty of future events as opposed to a more optimistic, laissezfaire, risktaking approach. Secrecy versus Transparency — a preference for confidentiality and the restriction of disclosure of information about the business only to those who are closely involved with its management and financing as opposed to a more transparent, open and publicly accountable approach. It should be emphasized that there is no suggestion that these 39。s social system, then it may be hypothesized that there should be a close match between culture areas and patterns of accounting systems internationally. FIGURE 2 CULTURE, SOCIETAL VALUES AND THE ACCOUNTING SUBCULTURE In order to explore further the relationship between culture and accounting systems in an international context it is necessary to identify the mechanism by which values at the societal level are linked to values at the accounting subcultural level as it is these latter values which are likely to influence directly the development of accounting systems