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MCS,PHD
Argosy University/ Phoniex University/
Nov-2005 - Oct-2011
Professor
Phoniex University
Oct-2001 - Nov-2016
Gray proposed a framework linking culture and accounting. He predicts four accounting values (professionalism, uniformity, conser- vatism, and secrecy) based on Hofstede’s four cultural dimensions (individualism, uncer- tainty avoidance, power distance, and mas- culinity). Exhibit 2-2 has Gray’s predictions and also notes that individualism and uncer- tainty avoidance are expected to have the most significant influence on accounting values.
Required:
Go to Hofstede’s Web site (www.geert- hofstede.com/hofstede_dimensions. php) and find the uncertainty avoidance scores for the same 10 countries.
Characterize the uncertainty avoidance scores as high, medium, or low.
Based on your characterizations in the preceding items, predict Gray’s four accounting values for the 10 countries.
Are these predictions consistent with those in Exercise 6?
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