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PAGE PAGE 11 Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally S. J. GRAY Abstract：Research has shown that accounting follows different patterns in different parts of the world. There have been claims that national systems are determined by environmental factors. In this context, cultural factors have not been fully considered. This paper proposes four hypotheses on the relationship between identified cultural characteristics and the development of accounting systems, the regulation of the accounting profession and attitudes towards financial management and disclosure. The hypotheses are not operationalized, and empirical tests have not been carried out. They are proposed here as a first step in the development of a theory of cultural influence on the development of accounting systems. Key words: Accounting policies; Culture; Financial reporting. Introduction This paper explores the extent to which international differences in accounting, with specific reference to corporate financial reporting systems, may be explained and predicted by differences in cultural factors. While prior research has shown that there are different patterns of accounting internationally and that the development of national systems tends to be a function of environmental factors, it is a matter of some controversy as to the identification of the patterns and influential factors involved. In this context the significance of culture does not appear to have been fully appreciated and thus the purpose of this paper is to propose a framework which links culture with the development of accounting systems internationally. The first section of the paper reviews prior research on international classification and the influence of environmental factors. The second section addresses the significance of the cultural dimension and its application to accounting. The third section proposes a framework and develops hypotheses linking culture with the deve