Document Type

Conference Proceeding

Publication Date


Journal Title or Book Title

Northeast Business & Economics Association Proceedings 2013


Publisher's PDF

Publisher's Statement

PUBLISHED BY THE NORTHEAST BUSINESS & ECONOMICS ASSOCIATION © 2013 The Northeast Business & Economics Association reserves the right to publish the Proceedings in both print and electronic formats. The individual authors retain the copyright over their own articles.


The paper considers how culture may influence the financial accounting judgments made by firms post convergence to International Financial Reporting Standards (IFRS). The cultural framework established by Hofstede (1980) and accounting values developed by Gray (1988) will provide the theoretical framework in the proposed examination of differences in culture and accounting values between Anglo and Latin American nations. This proposed research provides a framework towards the understanding and prediction of the role and influence of culture in contemporary international accounting and financial reporting as well as need to address culture if IFRS is to be successful.

Related Pillar(s)


Included in

Business Commons