@article{2017,title={A RESEARCH ON ACCOUNTING CULTURAL VALUES OF CERTIFIED PUBLIC ACCOUNTANTS IN ADIYAMAN},abstractNode={It is seen that cultures converge to each other in various fields with globalization process. It has been seen that the developments in accounting especially affect the accounting cultural values of the Certified Public Accountants. In order to measure this interaction, Certified Public Accountants who are active in Chambers of Adıyaman have been conducted questionnaires on the basis of the framework of Hofstede and Gray. According to the research result, the accounting personnel opinions about the values that explain the system; Professionalism, flexibility, optimism and transparency and the results show up both creation policies and methods to support these values related to the accountants and an expectation about the execution of applications within the system.},author={Yusuf AKPINAR-- Arzu MERİÇ},year={2017},journal={The Journal of Academic Social Science}}