메뉴 건너뛰기




Volumn 62, Issue 3, 2005, Pages 209-220

Linking culture and ethics: A comparison of accountants' ethical belief systems in the individualism/collectivism and power distance contexts

Author keywords

Culture; Ethics; Individualism collectivism; Power distance contexts

Indexed keywords


EID: 29144446215     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-005-4773-1     Document Type: Article
Times cited : (112)

References (41)
  • 1
    • 0002111545 scopus 로고
    • An examination of the ethical beliefs of managers using selected scenarios in a cross-cultural environment
    • Abratt, R., D. Nel and N.S. Higgs: 1992, 'An Examination of the Ethical Beliefs of Managers Using Selected Scenarios in a Cross-Cultural Environment', Journal of Business Ethics 11, 29-35.
    • (1992) Journal of Business Ethics , vol.11 , pp. 29-35
    • Abratt, R.1    Nel, D.2    Higgs, N.S.3
  • 2
    • 0000942456 scopus 로고
    • Business ethics and Irish management: A cross-cultural study
    • Alderson, S. and A. Kakabadse: 1994, 'Business Ethics and Irish Management: A Cross-cultural Study', European Management Journal 4(12), 432-441.
    • (1994) European Management Journal , vol.4 , Issue.12 , pp. 432-441
    • Alderson, S.1    Kakabadse, A.2
  • 3
    • 0000010218 scopus 로고
    • Business ethics: A cross-cultural comparison of managers' attitudes
    • Becker, H. and D. J. Fritzsche: 1987, 'Business Ethics: A Cross-cultural Comparison of Managers' Attitudes', Journal of Business Ethics 6, 289-295.
    • (1987) Journal of Business Ethics , vol.6 , pp. 289-295
    • Becker, H.1    Fritzsche, D.J.2
  • 4
    • 0036198942 scopus 로고    scopus 로고
    • The organizational culture of public accounting firms: Evidence from taiwanese local and U.S. affiliated firms
    • Chow, C. W., G. L. Harrison, J. L. McKinnon and A. Wu: 2002, 'The Organizational Culture of Public Accounting Firms: Evidence from Taiwanese Local and U.S. Affiliated Firms', Accounting, Organizations and Society 27, 347-360.
    • (2002) Accounting, Organizations and Society , vol.27 , pp. 347-360
    • Chow, C.W.1    Harrison, G.L.2    McKinnon, J.L.3    Wu, A.4
  • 5
    • 0003122056 scopus 로고    scopus 로고
    • A methodological note on cross-cultural accounting ethics research
    • Cohen, J., L. Pant and D. Sharp: 1996, 'A Methodological Note on Cross-cultural Accounting Ethics Research', International Journal of Accounting 31, 55-66.
    • (1996) International Journal of Accounting , vol.31 , pp. 55-66
    • Cohen, J.1    Pant, L.2    Sharp, D.3
  • 6
    • 0002514732 scopus 로고
    • Culture-based ethical conflicts confronting multinational accounting firms
    • Cohen, J. R., L. W. Pant and D. J. Sharp: 1993, 'Culture-based Ethical Conflicts Confronting Multinational Accounting Firms', Accounting Horizons 7(3), 1-13.
    • (1993) Accounting Horizons , vol.7 , Issue.3 , pp. 1-13
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 7
    • 0001234601 scopus 로고
    • Cultural and socioeconomic constraints on international codes of ethics: Lessons from accounting
    • Cohen, J. R., L. W. Pant and D. J. Sharp: 1992, 'Cultural and Socioeconomic Constraints on International Codes of Ethics: Lessons from Accounting', Journal of Business Ethics 11(9), 687-700.
    • (1992) Journal of Business Ethics , vol.11 , Issue.9 , pp. 687-700
    • Cohen, J.R.1    Pant, L.W.2    Sharp, D.J.3
  • 8
    • 0002069724 scopus 로고
    • Business ethics: A comparison of attitudes of managers in Hong Kong and the United States
    • Dolecheck, M. M. and C. C. Dolecheck: 1987, 'Business Ethics: A Comparison of Attitudes of Managers in Hong Kong and the United States', The Hong Kong Manager (Apr/May), 28-43.
    • (1987) The Hong Kong Manager , Issue.APR-MAY , pp. 28-43
    • Dolecheck, M.M.1    Dolecheck, C.C.2
  • 9
    • 0035846459 scopus 로고    scopus 로고
    • The effect of organizational culture and ethical orientation on accountants' ethical judgments
    • Douglas, P. C., R. A. Davidson and B. N. Schwartz: 2001, 'The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments', Journal of Business Ethics 34, 101-121.
    • (2001) Journal of Business Ethics , vol.34 , pp. 101-121
    • Douglas, P.C.1    Davidson, R.A.2    Schwartz, B.N.3
  • 10
  • 11
    • 0001629358 scopus 로고
    • Accounting ethics: A brief examination of neglected sociological dimensions
    • Fogarty, T. J.: 1995, 'Accounting Ethics: A Brief Examination of Neglected Sociological Dimensions', Journal of Business Ethics 14, 103-115.
    • (1995) Journal of Business Ethics , vol.14 , pp. 103-115
    • Fogarty, T.J.1
  • 14
    • 0002620561 scopus 로고
    • The cultural context of accounting
    • B. E. Gushing, (ed.) (American Accounting Association, Sarasota, FL)
    • Hofstede, G.: 1987, 'The Cultural Context of Accounting', In: B. E. Gushing, (ed.), Accounting and Culture, (American Accounting Association, Sarasota, FL).
    • (1987) Accounting and Culture
    • Hofstede, G.1
  • 15
    • 85076303118 scopus 로고
    • The cultural relativity of organizational practices and theories
    • Hofstede, G.: 1983, 'The Cultural Relativity of Organizational Practices and Theories', Journal of International Business Studies 14(2), 75-89.
    • (1983) Journal of International Business Studies , vol.14 , Issue.2 , pp. 75-89
    • Hofstede, G.1
  • 16
    • 0003858248 scopus 로고
    • Institute for Research on Intercultural Cooperation, Maastricht, The Netherlands
    • Hofstede, G.: 1982, Scoring Guide for Values Survey Module (Institute for Research on Intercultural Cooperation, Maastricht, The Netherlands).
    • (1982) Scoring Guide for Values Survey Module
    • Hofstede, G.1
  • 18
    • 0000674883 scopus 로고
    • Measuring organizational cultures: A qualitative and quantitative study of twenty cases
    • Hofstede, G., B. Neuijen, D. D. Ohayv and G. Sanders: 1990, 'Measuring Organizational Cultures: A Qualitative and Quantitative Study of Twenty Cases', Administrative Science Quarterly 35, 286-316.
    • (1990) Administrative Science Quarterly , vol.35 , pp. 286-316
    • Hofstede, G.1    Neuijen, B.2    Ohayv, D.D.3    Sanders, G.4
  • 19
    • 0008637258 scopus 로고    scopus 로고
    • An exploration of the espoused organizational cultures of public accounting firms
    • Holmes, S. and S. Marsden: 1996, 'An Exploration of the Espoused Organizational Cultures of Public Accounting Firms', Accounting Horizons 10(3), 26-53.
    • (1996) Accounting Horizons , vol.10 , Issue.3 , pp. 26-53
    • Holmes, S.1    Marsden, S.2
  • 20
    • 0002587547 scopus 로고
    • Accounting firm cultures and creativity among accountants
    • Hood, J. N. and C. S. Koberg: 1991, 'Accounting Firm Cultures and Creativity Among Accountants', Accounting Horizons 5(3), 12-19.
    • (1991) Accounting Horizons , vol.5 , Issue.3 , pp. 12-19
    • Hood, J.N.1    Koberg, C.S.2
  • 21
    • 0002826680 scopus 로고
    • Corporate ethical values and organizational commitment in marketing
    • Hunt, S. D., V. R. Wood and L. B. Chonko: 1989, 'Corporate Ethical Values and Organizational Commitment in Marketing', Journal of Marketing 53, 79-90.
    • (1989) Journal of Marketing , vol.53 , pp. 79-90
    • Hunt, S.D.1    Wood, V.R.2    Chonko, L.B.3
  • 22
    • 29144517232 scopus 로고
    • A bicultural study of independent auditors' perceptions of unethical business practices
    • Karnes, A., J. Sterner, R. Welker and F. Wu: 1989, 'A Bicultural Study of Independent Auditors' Perceptions of Unethical Business Practices', International Journal of Accounting 24, 29-41.
    • (1989) International Journal of Accounting , vol.24 , pp. 29-41
    • Karnes, A.1    Sterner, J.2    Welker, R.3    Wu, F.4
  • 23
    • 85132300180 scopus 로고
    • Assessing the effects of culture on managerial attitudes: A three-culture test
    • Kelley, L., A. Whatley and R. Worthley: 1987, 'Assessing the Effects of Culture on Managerial Attitudes: A Three-Culture Test', Journal of International Business Studies (Summer), 17-31.
    • (1987) Journal of International Business Studies , Issue.SUMMER , pp. 17-31
    • Kelley, L.1    Whatley, A.2    Worthley, R.3
  • 24
    • 84957059783 scopus 로고
    • Do corporate codes of ethics reflect national character? Evidence from Europe and the United States
    • Langlois, C. C. and B. B. Schlegelmilch: 1990, 'Do Corporate Codes of Ethics Reflect National Character? Evidence from Europe and the United States', Journal of International Business Studies 21(4), 519-539.
    • (1990) Journal of International Business Studies , vol.21 , Issue.4 , pp. 519-539
    • Langlois, C.C.1    Schlegelmilch, B.B.2
  • 25
    • 29144529563 scopus 로고    scopus 로고
    • Ethical evaluations, intentions, and orientations of accountants: Evidence from a cross-cultural examination
    • Paláu, S. L.: 2001, 'Ethical Evaluations, Intentions, and Orientations of Accountants: Evidence from a Cross-Cultural Examination', International Advances in Economie Research 7(3), 351-364.
    • (2001) International Advances in Economie Research , vol.7 , Issue.3 , pp. 351-364
    • Paláu, S.L.1
  • 28
    • 38249009178 scopus 로고
    • Organizational culture in public accounting: Size, technology, rank, and functional area
    • Pratt, J. and P. Beaulieu: 1992, 'Organizational Culture in Public Accounting: Size, Technology, Rank, and Functional Area', Accounting, Organizations and Society 17(7), 667-684.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.7 , pp. 667-684
    • Pratt, J.1    Beaulieu, P.2
  • 29
    • 38248998947 scopus 로고
    • The interaction between national and organizational culture in accounting firms: An extension
    • Pratt, J., L. C. Mohrweis and P. Beaulieu: 1993, 'The Interaction Between National and Organizational Culture in Accounting Firms: An Extension', Accounting, Organizations and Society, 18(7/8), 621-628.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.7-8 , pp. 621-628
    • Pratt, J.1    Mohrweis, L.C.2    Beaulieu, P.3
  • 30
    • 0000826767 scopus 로고
    • Attitudes toward business ethics of future managers in the U.S. and Israel
    • Preble, J. F. and A. Reichel: 1988, 'Attitudes Toward Business Ethics of Future Managers in the U.S. and Israel'. Journal of Business Ethics 7, 941-949.
    • (1988) Journal of Business Ethics , vol.7 , pp. 941-949
    • Preble, J.F.1    Reichel, A.2
  • 31
    • 0009374411 scopus 로고
    • Ethical perceptions of organizational politics: A comparative evaluation of American and Hong Kong managers
    • Ralston, D. A., R. A. Giacalone and R. H. Terpstra: 1994, 'Ethical Perceptions of Organizational Politics: A Comparative Evaluation of American and Hong Kong Managers', Journal of Business Ethics 13(12), 989-999.
    • (1994) Journal of Business Ethics , vol.13 , Issue.12 , pp. 989-999
    • Ralston, D.A.1    Giacalone, R.A.2    Terpstra, R.H.3
  • 33
    • 21344497314 scopus 로고
    • An investigation of the reporting of questionable acts in an international setting
    • Schultz, J. J. Jr., D. A. Johnson, D. Morris and S. Dyrnes: 1993, 'An Investigation of the Reporting of Questionable Acts in an International Setting', Journal of Accounting Research 31 supplement, 75-103.
    • (1993) Journal of Accounting Research , vol.31 , Issue.SUPPL. , pp. 75-103
    • Schultz Jr., J.J.1    Johnson, D.A.2    Morris, D.3    Dyrnes, S.4
  • 34
    • 0034311177 scopus 로고    scopus 로고
    • Ethics-related responses to specific situation vignettes: Evidence of gender-based differences and occupational socialization
    • Smith, A. and V. Rogers: (2000), 'Ethics-Related Responses to Specific Situation Vignettes: Evidence of Gender-Based Differences and Occupational Socialization', Journal of Business Ethics 28, 73-86.
    • (2000) Journal of Business Ethics , vol.28 , pp. 73-86
    • Smith, A.1    Rogers, V.2
  • 35
    • 0002037581 scopus 로고
    • The interaction between national and organizational cultures in accounting firms
    • Soeters, J. and H. Schreuder: 1988, 'The Interaction Between National and Organizational Cultures in Accounting Firms', Accounting, Organizations and Society 13, 75-85.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 75-85
    • Soeters, J.1    Schreuder, H.2
  • 36
    • 0001243223 scopus 로고    scopus 로고
    • Auditors's ethical reasoning: Some audit conflict and cross cultural evidence
    • Tsui, J.: 1996, 'Auditors's Ethical Reasoning: Some Audit Conflict and Cross Cultural Evidence', International Journal of Accounting 31, 121-133.
    • (1996) International Journal of Accounting , vol.31 , pp. 121-133
    • Tsui, J.1
  • 37
    • 0035343372 scopus 로고    scopus 로고
    • Some cross-cultural evidence of ethical reasoning
    • Tsui, J. and C. Windsor: 2001, 'Some Cross-Cultural Evidence of Ethical Reasoning', Journal of Business Ethics 31, 143-150.
    • (2001) Journal of Business Ethics , vol.31 , pp. 143-150
    • Tsui, J.1    Windsor, C.2
  • 38
    • 0002952499 scopus 로고
    • The comparative influence of culture on budget control practices in the United States and Japan
    • Ueno, S. and F. Wu: 1993, "The Comparative Influence of Culture on Budget Control Practices in the United States and Japan', International Journal of Accounting 28, 17-39.
    • (1993) International Journal of Accounting , vol.28 , pp. 17-39
    • Ueno, S.1    Wu, F.2
  • 39
    • 0000060832 scopus 로고
    • Forms of value systems: A focus on organizational effectiveness and cultural change and maintenance
    • Wiener, Y.: 1988, 'Forms of Value Systems: A Focus on Organizational Effectiveness and Cultural Change and Maintenance', Academy of Management. Revieiw 13(4), 534-545.
    • (1988) Academy of Management. Revieiw , vol.13 , Issue.4 , pp. 534-545
    • Wiener, Y.1
  • 40
    • 0008636138 scopus 로고    scopus 로고
    • Auditor independence decision making: The role of organizational culture perceptions
    • Windsor, C. A. and N. M. Ashkanasy: 1996, 'Auditor Independence Decision Making: The Role of Organizational Culture Perceptions', Behavioral Research in Accounting 8, 80-97.
    • (1996) Behavioral Research in Accounting , vol.8 , pp. 80-97
    • Windsor, C.A.1    Ashkanasy, N.M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.