Authors: Chris Patel
Addresses: Department of Accounting and Finance, School of Economic and Financial Studies, Macquarie University, Australia
Abstract: This paper contributes to cross-cultural research by identifying the theoretical and methodological strengths and weaknesses of selected previous research related to accountants| values and judgments. The objective is to inform and guide both the theoretical specification and treatment of culture and its operationalisation and methodology. It is argued that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural and acculturational similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. Methodological recommendations include the need to establish content equivalence in the accounting constructs or issues being examined, the potential influence of non-controlled contingency variables, such as differences in organisational cultures and socialisation processes across firms being compared, and the importance of measuring and controlling any social desirability response bias.
Keywords: Hofstede|s cultural taxonomy; acculturation; cross-cultural biases; accounting; theoretical and methodological limitations.
International Journal of Accounting, Auditing and Performance Evaluation, 2004 Vol.1 No.1, pp.61 - 84
Available online: 31 Mar 2004 *Full-text access for editors Access for subscribers Purchase this article Comment on this article