Linking culture and ethics: A comparison of accountants' ethical belief systems in the individualism/collectivism and power distance contexts [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
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Journal of Business Ethics 62 (3):209 - 220 (2005)
This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed.
|Keywords||culture ethics individualism/collectivism power distance contexts|
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Heungsik Park, John Blenkinsopp, M. Kemal Oktem & Ugur Omurgonulsen (2008). Cultural Orientation and Attitudes Toward Different Forms of Whistleblowing: A Comparison of South Korea, Turkey, and the U.K. [REVIEW] Journal of Business Ethics 82 (4):929 - 939.
Özgür Özmen Uysal (2010). Business Ethics Research with an Accounting Focus: A Bibliometric Analysis From 1988 to 2007. [REVIEW] Journal of Business Ethics 93 (1):137 - 160.
Alex W. H. Chan & Hoi Yan Cheung (2012). Cultural Dimensions, Ethical Sensitivity, and Corporate Governance. Journal of Business Ethics 110 (1):45-59.
Runtian Jing & John L. Graham (2008). Values Versus Regulations: How Culture Plays its Role. [REVIEW] Journal of Business Ethics 80 (4):791 - 806.
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.
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