Cultural and ethical effects in budgeting systems: A comparison of U.s. And chinese managers [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 60 (2):159 - 174 (2005)
This study developed and tested a model of culture’s effect on budgeting systems, and hypothesized that system variables and reactions to them are influenced by culture-specific work-related and ethical values. Most organizational and behavioral views of budgeting fail to acknowledge the ethical components of the problem, and have largely ignored the role of culture in shaping organizational and individual values. Cross-cultural differences in reactions to system design variables, and in the behaviors motivated or mitigated by those variables, has implications for the design and effectiveness of budgeting systems. The data largely support our research model, demonstrating the hypothesized national cultural differences in system design variables (e.g., participation, standards tightness, budget emphasis, etc. which we characterized as the opportunity and incentives to create budgetary slack), and the expected relationship between incentives (but not opportunity) to create slack and slack creation behavior. The data demonstrate hypothesized cultural differences in ethical ideology but show ethical ideology related to slack creation behavior only for U.S. managers. A discussion of the results and their implications is included.
|Keywords||Ethics culture accounting|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
Donelson R. Forsyth, Ernest H. O’Boyle & Michael A. McDaniel (2008). East Meets West: A Meta-Analytic Investigation of Cultural Variations in Idealism and Relativism. [REVIEW] Journal of Business Ethics 83 (4):813 - 833.
A. C. Greenfield, Carolyn Strand Norman & Benson Wier (2008). The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior. Journal of Business Ethics 83 (3):419 - 434.
Noel Y. M. Siu & Kit-Chun Joanna Lam (2009). A Comparative Study of Ethical Perceptions of Managers and Non–Managers. Journal of Business Ethics 88 (1):167 - 183.
Rafik I. Beekun, Ramda Hamdy, James W. Westerman & Hassan R. HassabElnaby (2008). An Exploration of Ethical Decision-Making Processes in the United States and Egypt. Journal of Business Ethics 82 (3):587 - 605.
Xinran Wang & Michael N. Young (2014). Does Collectivism Affect Environmental Ethics? A Multi-Level Study of Top Management Teams From Chemical Firms in China. Journal of Business Ethics 122 (3):387-394.
Similar books and articles
Mark A. Davis, Nancy Brown Johnson & Douglas G. Ohmer (1998). Issue-Contingent Effects on Ethical Decision Making: A Cross-Cultural Comparison. [REVIEW] Journal of Business Ethics 17 (4):373-389.
K. Paudel Shishir (forthcoming). Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making. Journal of Business Ethics.
Terence Jackson & Marian Calafell Artola (1997). Ethical Beliefs and Management Behaviour: A Cross-Cultural Comparison. [REVIEW] Journal of Business Ethics 16 (11):1163-1173.
Robert W. Armstrong (1996). The Relationship Between Culture and Perception of Ethical Problems in International Marketing. Journal of Business Ethics 15 (11):1199 - 1208.
P. Maria Joseph Christie, Ik-Whan G. Kwon, Philipp A. Stoeberl & Raymond Baumhart (2003). A Cross-Cultural Comparison of Ethical Attitudes of Business Managers: India Korea and the United States. [REVIEW] Journal of Business Ethics 46 (3):263 - 287.
John Cherry (2006). The Impact of Normative Influence and Locus of Control on Ethical Judgments and Intentions: A Cross-Cultural Comparison. [REVIEW] Journal of Business Ethics 68 (2):113 - 132.
K. Gregory Jin, Ron Drozdenko & Rick Bassett (2007). Information Technology Professionals' Perceived Organizational Values and Managerial Ethics: An Empirical Study. [REVIEW] Journal of Business Ethics 71 (2):149 - 159.
Janet Marta, Christina M. Heiss & Steven A. De Lurgio (2008). An Exploratory Comparison of Ethical Perceptions of Mexican and U.S. Marketers. Journal of Business Ethics 82 (3):539 - 555.
A. Ben Oumlil & Joseph L. Balloun (2009). Ethical Decision-Making Differences Between American and Moroccan Managers. Journal of Business Ethics 84 (4):457 - 478.
Russell Abratt, Deon Nel & Nicola Susan Higgs (1992). An Examination of the Ethical Beliefs of Managers Using Selected Scenarios in a Cross-Cultural Environment. Journal of Business Ethics 11 (1):29 - 35.
Added to index2009-01-28
Total downloads15 ( #122,604 of 1,410,009 )
Recent downloads (6 months)1 ( #177,059 of 1,410,009 )
How can I increase my downloads?