On Accounting and Culture

Fang YAO


Accounting is regarded as the global commercial language. It is of much use to the economic development in the process of globalization. There is some connection between accounting and culture. Many scholars do the research in the relevant field, including Hofstede and Gray. In this article, I analyze the relationship between accounting and culture in China on the basis of Gray’s hypothesis.
Key words: culture, accounting, accounting values
Résumé: La comptabilité est considérée comme un terme commercial pur. Elle est de grande importance pour le développement économique dans le processus de globalisation. Il y a certains liens entre la comptabilité et la culture. Beaucoup de savants effectuent des recherches sur ce domaine, y compris Hofstede et Gray. Dans l’article présent, l’auteur analyse, sur la base de l’hypothèse de Gray, la relation entre la comptabilité et la culture en Chine.
Mots-Clés: culture, comptabilité, valeurs de comptabilité

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DOI: http://dx.doi.org/10.3968/j.css.1923669720070305.022


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