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| Tekijä: | Clements, C.E. Neill, J.D. Stovall, O.S. |
| Otsikko: | The impact of cultural differences on the convergence of international accounting codes of ethics |
| Lehti: | Journal of Business Ethics
2009 : VOL 90: SUPPL. 3, p. 383-391 |
| Asiasana: | accounting profession accounting principles accounting organizations international ethics culture |
| Vapaa asiasana: | codes of ethics codes of conduct |
| Kieli: | eng |
| Tiivistelmä: | A revised "Code of Ethics for Professional Accountants" (IFAC Code) has been issued by The International Federation of Accountants (IFAC). The IFAC Code is aimed to be a model code of ethics for national accounting (herein as: accg.) organizations around the world. Approximately 50 percent of IFAC member organizations have adopted the IFAC Code as their organizational code of conduct. Herein, Hofstede's (2008) cultural dimensions are used in aiming at empirically explaining accg. organizations' decisions about whether to adopt the IFAC Code or to retain their organization-specific code. The results indicate that accg. organizations in cultures with high levels of individualism and uncertainty avoidance are less likely to adopt the model IFAC Code. Thus, they are less likely for letting the setting of ethical standards to an outside, international organization. |
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