Research of accounting culture for 500 big ISO industry organization

Cultures of the societies influence accounting system and implementation directly besides many things. As a result, each nation has a different accounting system and implementation. Today in which international economic activities increased, these differences are being seen more apparently. The aim of this study is to imply the accounting values of 500 biggest industry organizations act in Turkey according to the data of Istanbul Chamber of Industry. To that effect, and questionnaire was completed with the staff responsible from accounting affairs (directors, vice directors, chief of divisions) of 200 of these 500 organizations. The questionnaire is constituted with two parts for measuring the current situation and ideal situation. One of the parts has 13 questions while the other has 17. The questions of two parts, which are determined by using Likert scale, cover the similar issues. The questionnaire is sent to the organizations via e-mail and the results are sent back via e-mail. SPSS.10.0 Program is used for the analysis of the results of the questionnaire. Factor analysis, frequency analysis and cross analysis are implemented to the questionnaires. The questionnaires are interpreted on the base of 4 accounting values determined by Gray. These values are status quo against professionalism, transparency against privacy, flexibility against uniformity and optimism against conservatism. The arithmetic average of status quo against professionalism is 2.3438. This number indicates that professionalism is effective for the accounting staff of 200 industry organizations according to the data of Istanbul Chamber of Industry. This mutual idea is the indicates that the participants believe the necessity of professional approach for the implementation. The arithmetic average for the value of transparency against privacy is 4.0013. The participants are generally undecided about this issue. We can say that half of the participants support transparency while the others support privacy. The average for the value of flexibility against uniformity is 3.2390 and this value means uniformity. The participants prefer uniformity. The arithmetic average for the value of optimism against conservatism is 4.015. The participants are generally undecided about this issue. Half of the participants are the supporter of optimism while the others support conservatism. Key Words: Culture, Accounting, Value of Accounting, Interaction between culture and accounting and Accounting System