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- Title
National Culture and Ethical Climates: A Comparison of U.S. and Japanese Accounting Firms.
- Authors
Parboteeah, K. Praveen; Cullen, John B.; Victor, Bart; Sakano, Tomoaki
- Abstract
We investigated the effects of Japanese and U.S national cultures on ethical climates within accounting organizations. We hypothesized that national cultural differences would lead to the observation of different ethical climates. Results support the national culture hypothesis for the principled climates. However, contrary to expectations based on national culture arguments for egoism and benevolence, our findings suggest that key institutional factors, specifically the accounting institutional rules and regulations, lead to differences in ethical climates.
- Subjects
JAPAN; UNITED States; CULTURE; ETHICS; ACCOUNTING laws; ACCOUNTING firms; EGOISM; BENEVOLENCE; DELEGATED legislation
- Publication
Management International Review (MIR), 2005, Vol 45, Issue 4, p459
- ISSN
0938-8249
- Publication type
Article