The objective of this thesis is to examine the impact of culture on international accounting and its differences. To establish a basis for this examination, firstly, some fundamentals of international accounting, its differences and the causes of these differences are explained. Differences are particularly found concerning the extent of fairness, conservatism and uniformity, taxation, provisions and reserves, prevalent measurement principles, accounting formats, consolidation and shareholder orientation. The identified main causes, which also interact, are the provision of finance, the dominating legal system, the link between accounting and taxation and cultural differences. In addition, some of the most important classification approaches of accounting systems will be presented. These approaches classify accounting systems based on their characteristics and make a comparison between these systems in different countries possible. Secondly, culture as a crucial cause for differences in accounting internationally is discussed. Starting point for this analysis it the so-called ?Hofstede-Gray-Framework?, which Gray developed in 1988 based on the work of Hofstede from 1984. Gray hypothesized that commonly held cultural values lead to common values in accounting, that influence in further consequence the accounting system of a country. In a next step, the relevance of the Hofstede-Gray-Framework is examined, which is done by analyzing the impact of culture on various areas and aspects of accounting. These aspects include the application and interpretation of accounting standards, the preparation of forecasts and estimations, attitudes toward uniformity in accounting, disclosure behavior, the behavior of auditors, differences between GAAP and IAS and earnings management. Finally, the concluding part encompasses a summary and critical review of the findings.