A critique of Gray's framework on accounting values using Germany as a case study

摘要: Abstract In the move towards globalisation and convergence, influence of culture on accounting has been increasingly recognised as an important controversial topic. However, quantified narrowly focused approaches such Gray's (1988) various extensions framework values have largely dominated strongly influenced cross-cultural research education without a critical evaluation their theoretical methodological limitations. Indeed, significant number studies, curricula textbooks in international uncritically adopted exploratory framework. As such, objective this paper is to show limitations proposed hypotheses issues associated with framework's uncritical adoption literature. We provide evidence that gained authority prominence because subsequent researchers’ unquestioning acceptance application methodology. Importantly, we propose may be further enhanced by taking into account contextual factors political, legal, social historical environments countries. Using Germany case study, apply more holistic approach additional insights differentiating German from other models. recommend will examination countries rather than focus measurement, quantification, simplification categorisation.