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| Author: | Cohen, J. Pant, L. Sharp, D. |
| Title: | A methodological note on cross-cultural accounting ethics research |
| Journal: | International Journal of Accounting Education and Research
1996 : VOL. 31:1, p. 55-66 |
| Index terms: | ACCOUNTING EDUCATION RESEARCH METHODOLOGY |
| Language: | eng |
| Abstract: | Predicting international differences in ethical behavior is important for multinational accounting firms. This note reports an empirical test of the usefulness of Hofstede's five dimensions of culture to predict cross-cultural differences in ethical sensitivity. A small-sample survey of academic experts in cross-cultural management research in accounting and other business disciplines demonstrated that Power Distance and Confucian Dynamism were expected to be consistently related to ethical judgment in a series of eight accounting-related ethical vignettes. |
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