New PDF release: A Comparative Study of Professional Accountants' Judgements,

By Chris Patel

This study monograph is an empirical exam of cultural impacts on judgments accountants from Australia, India and Malaysia with regards to a couple of moral matters in accounting together with auditor-client clash answer, whistle blowing as an inner keep an eye on mechanism and social desirability reaction bias. The examine informs and courses either the theoretical specification and remedy of tradition and its operationalization and technique. it truly is proven that enhancement within the caliber of cross-cultural examine in accounting may be comprehensive by way of supplying better perception into the intensity, richness and complexity of cultural similarities and transformations among and throughout countries via complementing the quantified dimensional dependent cultural measures with appropriate ancient, sociological and mental literature. The findings of the research have implications for the administration of firm agencies, the overseas convergence and harmonisation of accounting and auditing criteria, and for cross-cultural accounting examine. This examine monograph will be rather worthwhile for researchers and study scholars drawn to overseas dimensions of accounting and in moral concerns in foreign enterprise.

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

Example text

Doupnik and Richer (2004, p. 16) need to convincingly support the validity of their conclusion that, ‘‘This study provides evidence that differences in cultural values affect the interpretation of IAS probability expressions by German and US accountants’’. Importantly, the findings in a cross-cultural study should clearly be attributable to cultural values and not to other confounding factors such as the historical roles and objectives of accounting in Germany and the US. In other words, the study needs to explain why accountants from the US and Germany are selected for examination.

Pratt et al. (1993) extended Soeters and Schreuder’s (1988) work by examining the differences in work-related values among professional accountants from Australia, Britain and the US who were categorised into three groups. In group one were British accountants working in British firms and Australian accountants in Australian firms. In group two were British accountants working in US firms and Australian accountants working in US firms and in group three were US accountants working in US firms. The study found partial support for the hypothesis that the scores on each of 42 CHRIS PATEL Hofstede’s (1980) four cultural dimensions for group two would be between the scores of groups one and three.

Cross-cultural research is increasingly being recognised as an important area in accounting. , 1995) and aspects of international comparative accounting (Bloom & Naciri, 1989; Jaggi & Low, 2000; Chui, Lloyd, & Kwok, 2002; Hope, 2003; Doupknik & Richer, 2004; Chand, Patel, & Patel, 2005). Many of the cross-cultural studies in accounting have examined the linkage between selected dimensions of culture and preferences for, or responses to, various aspects of management planning, control and performance evaluation systems.

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