题目：Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally
作者：S. J. GRAY
连接；http://www3.interscience.wiley.com/journal/119447840/abstract?CRETRY=1&SRETRY=0


题目：The cultural relativity of organizational practices and theories
作者：


G Hofstede
- Journal of International Business Studies, 1983 -
jstor.org
http://www.jstor.org/stable/222593