Required: Which factors affecting accounting development are likely to be the most serious obstacles to achieving accounting harmoniza- tion with the other 15 member nations? 6. Gray proposed a framework linking culture and accounting. He predicts four accounting values (professionalism, uniformity, conser- vatism, and secrecy) based on Hofstede's four cultural dimensions (individualism, uncer- tainty avoidance, power distance, and mas- culinity). Exhibit 2-2 has Gray's predictions and also notes that individualism and uncer- tainty avoidance are expected to have the most significant influence on accounting values.