The accountability demand for information in China and the US - A research note

Accounting, Organizations and Society

Volumn 33, Issue 1, 2008, Pages 20-32

  Birnberg, Jacob G ^a   Hoffman, Vicky B ^a   Yuen, Susana ^b  

^a UNIVERSITY OF PITTSBURGH   (United States)

^b HONG KONG POLYTECHNIC UNIVERSITY   (Hong Kong)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 36249002331     PISSN: 03613682     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.aos.2007.01.002     Document Type: Article

References (37)

1. Awasthi V., Chow C.W., and Wu A. Performance measure and resource expenditure choices in a teamwork environment: the effects of national culture. Management Accounting Research 9 (1998) 119-138
2. Baiman S. Agency research in managerial accounting: a survey. Journal of Accounting Literature (1982) 154-213
3. Baiman S. Agency research in managerial accounting: a second look. Accounting, Organizations and Society 15 (1990) 341-371
4. Baskerville R.F. Hofstede never studied culture. Accounting, Organizations and Society 28 (2003) 1-14
5. Berry J.W. Ecology of individualism and collectivism. In: Kim U., Triandis H.C., Kagitcibasi C., Choi S.C., and Yoon G. (Eds). Individualism and collectivism (1994), Sage Publications
6. Birnberg J.G., and Snodgrass C. Culture and control: a field study. Accounting, Organizations and Society 13 (1988) 447-462
7. Camerer C., and Weigelt K. Experimental tests of a sequential equilibrium reputation model. Econometrica (1988) 1-36
8. Chow C., Deng F.J., and Ho J. The openness of knowledge sharing within organizations: a comparative study of the United States and the People's Republic of China. Journal of Management Accounting Research 12 (2000) 65-95
9. Chow C., Harrison G.L., McKinnon J.L., and Wu A. Cultural influences on informal information sharing in Chinese and Anglo-American organizations: an exploratory study. Accounting, Organizations and Society 24 (1999) 561-582
10. Chow C., Shields M., and Chan Y. The effects of management controls and national culture on manufacturing performance: an experimental investigation. Accounting, Organizations and Society 16 (1991) 209-226
11. Chow C., Shields M., and Wu A. The importance of national culture in the design of and preference for management controls for multi-national operations. Accounting, Organizations and Society 24 (1999) 441-462
12. Coletti A.L., Sedatole K.L., and Towry K.L. The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review 80 2 (2005) 477-500
13. Cooper D.J., Kagel J.H., Lo W., and Gu Q.L. Gaming against managers in incentive systems: experimental results with Chinese students and Chinese managers. The American Economic Review 89 4 (1999) 781-804
14. Dopuch N., Birnberg J., and Demski J. Cost accounting: Accounting data for management's decisions (1982), Harcourt, New York
15. Earley C. East meets West meets Mideast: further investigations of collectivistic and individualistic work groups. Academy of Management Journal 36 (1993) 319-348
16. Evans III J.H., Hannan R.L., Krishnan R., and Moser D.V. Honesty in managerial reporting. The Accounting Review 76 (2001) 537-560
17. Evans III J.H., Heiman-Hoffman V.B., and Rau S. The accountability demand for information. Journal of Management Accounting Research 6 (1994) 24-42
18. Fehr E., and Gächter S. Fairness and retaliation: the economics of reciprocity. Journal of Economic Perspectives. 14 3 (2000) 159-181
19. Firth M. The diffusion of management accounting procedures in the Peoples' Republic of China and the influence of foreign partnered joint ventures. Accounting, Organizations and Society 21 (1996) 621-654
20. Hannan R.L., Hoffman V.B., and Moser D.V. Bonus versus penalty: does contract frame affect employee effort?. In: Rapoport A., and Zwick R. (Eds). Experimental business research: economic and managerial perspectives Vol. II (2005), Springer, Netherlands
21. Harrison G., and McKinnon L. Cross cultural research in management control system design: a review of the current state. Accounting, Organizations and Society 24 (1999) 483-506
22. Ho Y.F., and Chiu C.Y. Component ideas of individualism and collectivism, and social organization: an application in the study of Chinese culture. In: Kim U., Triandis H.C., Kagitcibasi C., Choi S.C., and Yoon G. (Eds). Individualism and collectivism (1984), Sage Publications 137-156
23. Hofstede G. Culture's consequences: International differences in work related values (1980), Sage Publications, Beverly Hills, CA
24. Hofstede G. Culture and organizations: The software of the mind (1991), McGraw-Hill, London
25. Hofstede G. What is culture? A reply to Baskerville. Accounting, Organizations and Society 28 (2003) 811-813
26. Kachelmeier S., and Shehata M. Internal auditing and voluntary cooperation in firms: a cross-cultural experiment. The Accounting Review 72 (1997) 407-431
27. Kachelmeier S.J., and Towry K.L. Negotiated transfer pricing: is fairness easier said than done?. The Accounting Review. 77 3 (2002) 571-593
28. Kim U., Triandis H.C., Kagitcibasi C., Choi S.C., and Yoon G. Individualism and collectivism (1994), Sage Publications pp. 1-18
29. Luft J. Bonus and penalty incentives contract choice by employees. Journal of Accounting and Economics 18 2 (1994) 181-206
30. McSweeney B. Hofstede's model of national and cultural differences and their consequences: a triumph of faith - a failure of analysis. Human Relations 55 (2002) 89-118
31. Merchant K.A., Chow C.W., and Wu A. Measurement, evaluation, and reward of profit center managers: a cross-cultural field study. Accounting, Organizations and Society 20 7/8 (1995) 619-638
32. Milgrom P., and Roberts J. Economics, organization, and management (1992), Prentice Hall, Englewood Cliffs, NJ
33. Moser D.V. Using an experimental economics approach in behavioral accounting research. Behavioral Accounting Research 10 supplement (1998) 94-110
34. O'Connor N.G., Chow C.W., and Wu A. The adoption of "Western" management accounting/controls in China's state-owned enterprises during economic transition. Accounting, Organizations and Society 29 3/4 (2004) 349-375
35. Rabin M. Incorporating fairness into game theory and economics. American Economic Review 83 5 (1993) 1281-1302
36. Roth A.E., Pransnikar V., Okuno-Fujiwara M., and Zamir S. Bargaining and market behavior in Jerusalem, Ljubljana, Pittsburg, and Tokyo: an experimental study. The American Economic Review 81 5 (1991) 1068-1095
37. Tsui J. The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: an analysis of Chinese and Western managers. International Journal of Accounting 36 (2001) 125-146