The impact of cultural differences on the convergence of international accounting codes of ethics

Journal of Business Ethics

Volumn 90, Issue SUPPL 3, 2009, Pages 383-391

  Clements, Curtis E ^a   Neill, John D ^a   Stovall, O Scott ^a  

^a ABILENE CHRISTIAN UNIVERSITY   (United States)

Author keywords

Accounting profession; Codes of conduct; Codes of ethics; Cultural influences; Ifac

Indexed keywords

EID: 77949347501     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-010-0417-1     Document Type: Article

References (13)

1. Arnold, D., R. Bernardi, P. Neidermeyer and J. Schmee: 2006, The Effect of Country and Culture on Perceptions of Appropriate Ethical Actions Prescribed by Codes of Conduct: A Western European Perspective among Accountants, Journal of Business Ethics 70(4), 327-340.
2. Clements, C., J. Neill and O. Stovall: 2009, An Analysis of International Accounting Codes of Conduct, Journal of Business Ethics 87(Suppl. 1), 173-183.
3. Cohen, J., L. Pant and D. Sharp: 1992, Cultural and Socioeconomic Constraints on International Codes of Ethics: Lessons from Accounting, Journal of Business Ethics 11(9), 687-700.
4. Farrell, B. and D. Cobbin: 2000, A Content Analysis of Codes of Ethics from Fifty-Seven National Accounting Organizations, Business Ethics: A European Review 9(3), 180-190.
5. Hofstede, G.: 1980, Cultures Consequences (Sage Publications, Beverly Hills, CA).
6. Hofstede, G.: 2008, Geert Hofstede Cultural Dimenstions, http://www.geert-hofstede.com/hofstede_dimensions.php.
7. Hofstede, G. and G. J. Hofstede: 2005, Cultures and Organizations (McGraw-Hill, New York).
8. IFAC: 2005, Code of Ethics for Professional Accountants, http://www.ifac.org/Members/Downloads/2005_Code_of_Ethics.pdf.
9. IFAC: 2008, Responses to the Member Body Compliance Program, http://www.ifac.org/ComplianceAssessment/published_surveys.php.
10. Rallapalli, K.: 1999, A Paradigm for Development and Promulgation of a Global Code of Marketing Ethics, Journal of Business Ethics 18(1), 125-137.
11. Stovall, O., J. Neill and B. Reid: 2006, Institutional Impediments to Voluntary Ethics Measurement Systems, Journal of Business Ethics 66(2/3), 169-175.
12. Vitell, S., S. Nwachukwu and J. Barnes: 1993, The Effects of Culture on Ethical Decision-Making: An Application of Hofstedes Typology, Journal of Business Ethics 12(10), 753-760.
13. Williams, G. and J. Zinkin: 2008, The Effect of Culture on Consumers Willingness to Punish Irresponsible Corporate Behaviour: Applying Hofstedes Typology to the Punishment Aspect of Corporate Social Responsibility, Business Ethics: A European Review 17(2), 210-226.