While power distance and masculinit

While power distance and masculinity are also significant to some extent, masculinity appears to be of somewhat lesser importance in the system of accounting values. It is now proposed to hypothesize culture area classifications in the context of
combinations of accounting values. For this purpose it is argued here that a useful distinction can be made between the authority for accounting systems, that is, the extent to which they are determined and enforced hy statutory control or professional means on the one hand, and the measurement and disclosure characteristics of accounting systems on the other.
Accounting values most relevant to the professional or statutory authority for accounting systems and their enforcement would seem to be the professionalism and uniformity dimensions in that they eire concerned with regulation and the extent of enforcement or conformity. Accordingly, these can be combined and the classification of culture areas hypothesized on a judgmental basis as shown in Figure 3. In making these judgments reference has been made to the relevant correlations between value dimensions and the resultant clusters of countries identified from the statistical analysis carried out by Hofstede (1980, pp. 223, 316). From this classification it seems clear that the Anglo and Nordic culture areas may be contrasted with the Germanic and more developed Latin culture areas on the one hand, and the Japanese, Near Eastern, less developed Latin, less developed Asian and African culture areas on the other. The Colonial Asian countries are separately classified, representing a mixture of influences. Accounting values most relevant to the measurement practices used and the extent of information disclosed are self-evidently the conservatism and secrecy dimensions.
Accordingly, these can be combined and the classification of culture areas hypothesized on a judgmental basis as shown in Figure 4. In making judgments in respect of these classifications reference has also been made to the relevant correlations between value
dimensions and the resultant clusters of countries identified from the statistical analysis carried out by Hofstede (1980, pp. 316, 324). Here there would appear to be a sharper division of culture area groupings with the Colonial Asian group relating more closely with the Anglo and Nordic groupings in contrast with the Germanic and more developed Latin groupings which appear to relate more closely to the Japanese, less developed Asian, African, less developed Latin, and Near Eastern area groupings.