Review the case study “The Impact of Culture on Conservatism” at the end of Chapter 2 on pages 60 and 61. There are three total parts to this case study. However, you are only to focus on Part I, which discusses Professor Sidney Gray’s theory stating that “culture has an impact on a country’s accounting system through its influence on accounting values.” As your book indicates, Gray’s model can be illustrated as follows:
In your initial post, discuss the implications for the global convergence of financial reporting standards raised by Gray’s model. Your initial post should thoroughly address the question prompt and be supported with research. Be sure to properly cite your reference(s).
International Accounting Timothy Doupnik and Hector Perera McGraw-Hill Fourth Edition 2014 ISBN: 978-0-07-786220-6 ———>THIS IS THE TEXTBOOK TO REFER TO
ANSWER IN 2-3 PARAGRAPHS (USE SCHOLARLY SOURCES)
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