Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede

Aileen Smith; Evelyn C. Hume

2005

Scholarcy highlights

  • This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede
  • Respondents from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment
  • Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed

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