Cultural dimensions at the national level, initially identified by Heckscher, that are particularly relevant to accounting development are "uncertainty avoidance" and "individualism".

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The cultural dimensions particularly relevant to accounting development were initially identified by Geert Hofstede, not Heckscher. Hofstede's dimensions include "uncertainty avoidance" and "individualism" among others.

Cultural Dimensions at the National Level, Initially Identified by Heckscher