National Culture and Ethical Climates: A Comparison of U.S. and Japanese Accounting Firms

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 cl...

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Bibliographic Details
Published inManagement international review Vol. 45; no. 4; pp. 459 - 481
Main Authors Parboteeah, K. Praveen, Cullen, John B., Victor, Bart, Sakano, Tomoaki
Format Journal Article
LanguageEnglish
Published Wiesbaden Gabler Verlag 2005
Springer Nature B.V
Subjects
Accountancy
Accountants
Accounting
Accounting ethics
Accounting firms
Accounting methods
Business ethics
Business studies
Climatology
Comparative analysis
Corporate culture
Cross cultural studies
Cultural differences
Environmental ethics
Ethical codes
Ethics
Globalization
Individual ethics
Japan
Japanese culture
Management science
National culture
Self interest
Social ethics
U.S.A
Values
United States > US
Japan
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Summary: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.
Bibliography:ObjectType-Article-2
SourceType-Scholarly Journals-1
ObjectType-Feature-1
content type line 23
ISSN:0938-8249
1861-8901