The effect of country and culture on perceptions of appropriate ethical actions prescribed by codes of conduct: A western european perspective among accountants [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 70 (4):327 - 340 (2007)
Recognizing the growing interdependence of the European Union and the importance of codes of conduct in companies’ operations, this research examines the effect of a country’s culture on the implementation of a code of conduct in a European context. We examine whether the perceptions of an activity’s ethicality relates to elements found in company codes of conduct vary by country or according to Hofstede’s (1980, Culture’s Consequences (Sage Publications, Beverly Hills, CA)) cultural constructs of: Uncertainty Avoidance, Masculinity/Femininity, Individualism, and Power Distance. The 294 individuals, who participated in our study, were from 8 Western European countries. Their responses to our 13 scenarios indicate that differences in the perceptions of ethicality associate primarily with the participants’ country as opposed to their employer (i.e., accounting firm), employment level, or gender. The evidence also indicates that these country differences associate with Hofstede constructs of Individualism and Masculinity.
|Keywords||Codes of conduct ethical perceptions country culture|
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Citations of this work BETA
Curtis Clements, John D. Neill & O. Scott Stovall (2009). The Impact of Cultural Differences on the Convergence of International Accounting Codes of Ethics. Journal of Business Ethics 90 (3):383 - 391.
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Breda Sweeney, Don Arnold & Bernard Pierce (2010). The Impact of Perceived Ethical Culture of the Firm and Demographic Variables on Auditors' Ethical Evaluation and Intention to Act Decisions. Journal of Business Ethics 93 (4):531 - 551.
Till Talaulicar (2009). Barriers Against Globalizing Corporate Ethics: An Analysis of Legal Disputes on Implementing U.S. Codes of Ethics in Germany. [REVIEW] Journal of Business Ethics 84 (3):349 - 360.
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