تقييم أثر الثقافة المحاسبية في تعزيز قيمة الوحدة الاقتصادية دراسة ميدانية على عينة من المصارف العراقية

Abstract

This study has come out of the necessity of existing Accounting culture in business society, as an example the values that Hofstede defined to distinguish between social cultures.Accounting culture is a group of values and rituals that blackened society that depends upon accounting information in making safe decisions considering that accounting is a mutual language between contagious financial reporting and its users.Gray defined the four values of accounting culture, derived it from the values of society culture, and derived it from General Accepted Accounting Principles (GAAP). The study focused on Gray's four accounting culture values that is (Conservatism, Uniformity, Secrecy, Proffessionalism), and selected a sample from managers, and members of administrative council in Iraqi Banking Sector, selecting five banks (Rafidian and Rasheed) government banks, (Iraqi Commercial Bank, Baghdad Bank, and Gulf Commercial bank) private banks, in addition to a sample from investors that dealing in buying and selling shares in Iraq Stock Exchange.