【導(dǎo)讀】1. S.J.GRAY. Introduction. 2

　　

【正文】 ea groupings with the Colonial Asian group relating more closely with the Anglo and Nordic groupings in contrast with the Germanic and more developed Latin groupings. SUMMARY AND CONCLUSIONS While prior research has shown that there are different patterns of accounting and that the development of national systems of corporate financial reporting is related to environmental factors, identification of the patterns and the influential factors involved remains controversial. The significance of culture in this context is far from clear and has been a relatively neglected issue in the development of ideas about international classification. 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. 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