Which researcher argued that the value systems of accountants are derived from,and related to,societal values,and that these social values are also held by accountants at a sub-culture level,and therefore will impact on the development of national accounting systems over time?

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The researcher who argued that the value systems of accountants are derived from societal values and impact the development of national accounting systems over time is Carol A. Gray, as outlined in her 1988 paper "Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally." The other researchers listed (Hofstede, Mueller, and Perera) have contributed to the field of accounting in various ways, but their work does not focus specifically on the relationship between societal values and national accounting systems.

Which Researcher Argued That the Value Systems of Accountants Are