INVESTIGATING THE RELATIONSHIP BETWEEN CULTURE AND ACCOUNTANTS' PERCEPTIONS OF PROFESSIONALISM
Abstract
Prior research has considered variations in accounting practice to be a function of a range of environmental factors. This paper investigates by means of a survey, the relationship between culture and professionalism. The results of the study have a number of implications for international accounting research, as they cast some doubt on the strength of relationship between culture and professionalism proposed by Gray. Furthermore, doubts are raised concerning the relevance of Hofstede's culture index scores in modern society.
Citation
Shying, M. (1995), "INVESTIGATING THE RELATIONSHIP BETWEEN CULTURE AND ACCOUNTANTS' PERCEPTIONS OF PROFESSIONALISM", Asian Review of Accounting, Vol. 3 No. 2, pp. 58-69. https://doi.org/10.1108/eb060659
Publisher
:MCB UP Ltd
Copyright © 1995, MCB UP Limited