By Chris Patel

ISBN-10: 0080456618

ISBN-13: 9780080456614

ISBN-10: 0762310626

ISBN-13: 9780762310623

This study monograph is an empirical exam of cultural affects on judgments accountants from Australia, India and Malaysia in terms of a couple of moral concerns in accounting together with auditor-client clash answer, whistle blowing as an inner keep watch over mechanism and social desirability reaction bias. The examine informs and courses either the theoretical specification and remedy of tradition and its operationalization and method. it's proven that enhancement within the caliber of cross-cultural learn in accounting will be entire by way of delivering better perception into the intensity, richness and complexity of cultural similarities and transformations among and throughout international locations by means of complementing the quantified dimensional dependent cultural measures with correct historic, sociological and mental literature. The findings of the research have implications for the administration of firm organisations, the overseas convergence and harmonisation of accounting and auditing criteria, and for cross-cultural accounting study. This learn monograph will be really worthy for researchers and study scholars drawn to foreign dimensions of accounting and in moral matters in overseas company.

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About the Author

David Spiceland is professor of accounting on the college of Memphis, the place he teaches intermediate accounting and different monetary accounting classes on the undergraduate and master's degrees. He obtained his BS measure in finance from the collage of Tennessee, his MBA from Southern Illinois college, and his PhD in accounting from the collage of Arkansas.

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

Sample text

While providing useful insight, Ferris et al. (1980) did not fully explain what attributes or dimensions of culture were similar between Australia and the US. Directional a priori hypotheses were not formulated and culture was operationalised as a ‘‘black box’’; that is, as an unspecified independent variable to explain the results of the study. Using similar reasoning to Ferris et al. (1980), Americ, Kanungo, and Aranya (1983) identified significant cross-cultural differences in workrelated values between Anglophone and Francophone professional accountants in Quebec, Canada.

Despite the limitations outlined, the above studies contributed to crosscultural accounting research by showing that judgements in accounting are not neutral and value-free, and that culture is an important variable that needs further investigation in accounting contexts. However, the studies also show that research as early as 1992 and 1994 in the case of Lyons and Tong, Lindsay, Patel, and Bragranoff et al. has lacked explicit analysis of specific dimensions of culture. Studies such as these, which attribute but do not theoretically link perceptual similarities or differences to culture, while useful, do not enhance our understanding of those cross-cultural similarities and differences.

However, this is an example of a study that used a research instrument (specifically, the DIT of ethical reasoning), developed from the societal values of industrialised western nations, to evaluate ethical reasoning of individuals from other nations and cultures where societal values may differ. The DIT developed by Rest (1979) measures an individual’s level of ethical reasoning based on Kohlberg’s (1969) theory of Cognitive Moral Development. This six-stage sequence theory assumes that the stages are applicable in all countries.

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A Comparative Study of Professional Accountants' Judgements, Volume 15 (Studies in Managerial and Financial Accounting) (Studies in Managerial and Financial Accounting) by Chris Patel


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