By Chris Patel

This examine monograph is an empirical exam of cultural affects on judgments accountants from Australia, India and Malaysia in terms of a few moral matters in accounting together with auditor-client clash solution, whistle blowing as an inner regulate mechanism and social desirability reaction bias. The research informs and courses either the theoretical specification and therapy of tradition and its operationalization and technique. it's proven that enhancement within the caliber of cross-cultural examine in accounting could be entire by way of delivering higher perception into the intensity, richness and complexity of cultural similarities and modifications among and throughout international locations by means of complementing the quantified dimensional dependent cultural measures with appropriate old, sociological and mental literature. The findings of the learn have implications for the administration of establishment companies, the foreign convergence and harmonisation of accounting and auditing criteria, and for cross-cultural accounting examine. This learn monograph will be relatively worthwhile for researchers and examine scholars attracted to overseas dimensions of accounting and in moral concerns in overseas company.

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Extra resources for A Comparative Study of Professional Accountants' Judgements, Volume 15 (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting)

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The study found partial support for the hypothesis that the scores on each of 42 CHRIS PATEL Hofstede’s (1980) four cultural dimensions for group two would be between the scores of groups one and three. Specifically, the results showed that British accountants working in the US firms operating in Britain ‘‘reflected the cultural values of US accountants’’ (p. 626), but no such relationships were found for Australian accountants in the US firms in Australia. Of importance to this study is that the two studies provide some evidence, albeit qualified, that there are similarities in organisational cultures of international accounting firms.

In that respect, the study would have been improved by the formulation of directional a priori hypothesis, and by an explanation of the specific attributes of culture that accounted for the perceptual similarities and differences between New Zealand and US respondents. In another study, Belkaoui and Picur (1991) compared perceptual differences among managers and partners from one of the big-six accounting firms in each of Canada, the USA and Great Britain in respect of a set of fundamental accounting assumptions and principles including the accounting entity assumption and the conservatism principle.

The purpose of the review was to identify the theoretical and methodological strengths and weaknesses of previous research in these areas with a view to informing and guiding both the theoretical specification and treatment of culture and the study’s operationalisation and methodology. This final section of the chapter first summarises important considerations relevant to the theoretical specification of this study arising from the review and then summarises important considerations relevant to the method.

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