Examining the Role of Culture and Acculturation in Information Sharing

Advances in Accounting Behavioral Research

ISBN: 978-0-76231-218-4, eISBN: 978-1-84950-348-8

ISSN: 1475-1488

Publication date: 10 August 2005


This study employs an experiment to test for differences in individuals’ willingness to share information about a prior costing error. Using a sample of students from two different nationalities drawn from a major Australian university (Australian and Hong Kong SAR, China), this study finds that migrant Chinese share less information than Anglo-Australians. This study further provides empirical evidence that the relative change in willingness to share this information when the supervisor is removed from the decision context is lower for the migrant Chinese than for the Anglo-Australians. Finally, this study finds evidence for acculturation as the willingness of migrant Chinese managers changes with the length of their stay in the new society. Acculturation occurs relatively quickly and highly acculturated Chinese information-sharing behavior is not significantly different from the Australian-born subjects.


Salter, S. and Schulz, A. (2005), "Examining the Role of Culture and Acculturation in Information Sharing", Arnold, V. (Ed.) Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 8), Emerald Group Publishing Limited, Bingley, pp. 189-212. https://doi.org/10.1016/S1475-1488(04)08008-1

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