تاثیر عوامل فرهنگی بر لابی کمیته استانداردهای حسابداری بین المللی E32، مقایسه صورتهای مالی: یک فرمت از مک آرتور برای حسابداری نهادهای عضو

This article investigates the impact of cultural factors on the comment letters sent by accounting member bodies on the International Accounting Standards Committee’s exposure draft 32 (E32). It extends my earlier study into corporate lobbying on E32 and reports a further test of Gray’s hypothesized linkages between accounting values and the cultural values identified by Hofstede. Economic consequence concerns are also investigated. The content analysis results generally support the research hypotheses and are consistent with, but stronger than, my earlier findings. For cultural values, the results strongly support the Power Distance, Individualism, and Strong Uncertainty Avoidance hypotheses, partly support the Collectivism and Femininity-Masculinity hypotheses, and do not support the Weak Uncertainty Avoidance hypothesis. For accounting subcultural values, strong support was found for the Anglo and Nordic member bodies’ hypotheses and moderate support for Germanic and More Developed Latin Accounting member bodies’ hypotheses. The results partly supported the accounting subcultural hypotheses for the African and More Developed Asian and the Asian Colonial member bodies. Economic consequence concerns also followed the pattern found in the corporate letters. The combined results suggest that cultural, accounting subcultural, and economic factors influence the accounting preferences of accounting member bodies and corporate management.