Gray’in Muhasebe Değerleri Üzerine Ampirik Bir Değerlendirme
An Empiric Assessment on The Accounting Values of Gray

Summary/Abstract: Purpose – In this study, it is aimed to perform an empirical evaluation of the accounting values that Gray put forward theoretically, such as professionalism, uniformity, conservatism and confidentiality. It is thought that the study will contribute to the related article since there is no empirical evaluation of the Hofstede-Gray model in the Turkish literature. Design/methodology/approach – In the study, Certified Public Accountants (CPA) operating in Aksaray province were determined as the population and a questionnaire was applied to 108 professional accountants operating in Aksaray. In the analysis of the obtained data, descriptive statistics, exploratory factor analysis and confirmatory factor analysis were performed. Findings – The findings show that Gray's accounting values model is partially supported, but the conservative value was loaded on two separate factors as "conservative in terms of disclosure" and "conservative in terms of valuation / measurement". Discussion – Since the total variance value of the scale used in the study is 64.582%, it can be mentioned that there are other accounting values that have not been defined yet. In this context, it will be possible to define other undefined accounting values with the data collection technique prepared experimentally instead of the theoretical basis.

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