Özet:

Social, economic and politicial factors are strong external factors and have a substantial effect on accounting applications. One of the socio-economic factors affecting the accounting practices is culture. Culture plays a significiant role on the social, economic and instutional regulations and sub-culture of accounting in all countries. All these factors cause to the diversity in accounting implementations among countries. International accounting standarts were developed to remove these diversities and to create a common accounting language. The relation between “power distance, indivudializm / collectivism, masculinity / femininity and uncertainty avoidance” as the cultural dimensions of Hofstede and the acceptance of IFRS in Afro-Eurasian countries were analayzed in this study. A model between the cultural variables which Hofstede developed scores in Afro-Eurasian countries, and the acceptance situation of IFRS in same countries was developed. Then findings about how the culture affects the implementation, adoptation and acceptance of IFRS were presented.

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