According to Gray's Framework (Which Is an Extension of Hofstede's

question 13

Multiple Choice

According to Gray's framework (which is an extension of Hofstede's model of cultural pattern) , which of the following is true about accounting system development?

• A) Accounting system development is mainly influenced by a country's constitutional framework.
• B) Countries following limited disclosures adhere less strictly to the notion of conservatism in the measurement of assets and liabilities.
• C) Accounting system development is influenced by a less conservative approach resulting in the development of short-term oriented accounting practices.
• D) The external factors have a direct influence on the development of institutional framework leading to the development of accounting systems.

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Definitions:

Interpretation

The act of explaining or giving meaning to information, events, or behaviors based on one's perspective or understanding.

Free Association

A psychoanalytic technique in which the patient is invited to share any thoughts, feelings, or images that come to mind, without censorship or filtering, to uncover unconscious thoughts and feelings.

Resistance

The act of opposing or struggling against something, which can be manifest in various forms, including psychological and physical resistance.

Defense Maneuver

Psychological strategies employed by individuals to protect themselves from perceived threats or to manage stress and anxiety, often unconsciously.