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
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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|
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References found in this work BETA
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Laura L. Whitcomb, Carolyn B. Erdener & Chen Li (1998). Business Ethical Values in China and the U.S. Journal of Business Ethics 17 (8):839-852.
Patricia Casey Douglas & Benson Wier (2000). Integrating Ethical Dimensions Into a Model of Budgetary Slack Creation. Journal of Business Ethics 28 (3):267 - 277.
Citations of this work BETA
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.
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.
Gordon Woodbine, Ying Han Fan & Glennda Scully (2012). The Ethical Orientations of Chinese Auditors and the Effect on the Judgements They Make. Asian Journal of Business Ethics 1 (2):195-216.
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.
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