Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal International Journal of Education, Vocational and Social Science
Bobby Pratama
Master of Accounting Science Program, Sriwijaya University, Indonesia
Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Social Sciences Other

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The National Cultural Foundations of Financial Statements Integrity: A Systematic Literature Review Through the Lens of Hofstede’s Cultural Dimensions Bobby Pratama; Yusnaini; Shelly Febriana Kartasari
International Journal of Education, Vocational and Social Science Vol. 5 No. 04 (2026): International Journal of Education, Vocational and Social Science( IJVESS)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijevss.v5i04.6508

Abstract

This study examines the influence of national culture on financial statements integrity through the perspective of Hofstede’s Cultural Dimensions Theory and Gray’s Accounting Values Theory using a Systematic Literature Review (SLR) approach. A total of 50 peer-reviewed articles published between 2021 and 2026 were analyzed based on PRISMA guidelines. The review focuses on cultural dimensions, accounting values, transparency, conservatism, professional judgment, and financial reporting practices across different countries. The findings indicate that national culture influences managerial behavior, disclosure practices, accounting decisions, ethical considerations, and financial reporting integrity. Hofstede’s cultural dimensions explain how societal values affect organizational attitudes toward accountability, uncertainty, and transparency, while Gray’s Accounting Values Theory demonstrates how cultural characteristics shape accounting practices through professionalism, uniformity, conservatism, and secrecy. This study highlights that financial statements integrity is influenced not only by accounting standards and regulatory frameworks but also by cultural factors embedded within organizations and societies. The study contributes to international accounting literature by providing a broader understanding of the role of cultural values in shaping financial reporting practices and strengthening financial statements integrity.
Co-Authors Shelly Febriana Kartasari Yusnaini