National culture and ethical climates

A comparison of U.S. and Japanese accounting firms

K. Praveen Parboteeah, John B. Cullen, Bart Victor, Tomoaki Sakano

Research output: Contribution to journalArticle

46 Citations (Scopus)

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.

Original languageEnglish
Pages (from-to)459-481
Number of pages23
JournalManagement International Review
Volume45
Issue number4
Publication statusPublished - 2005

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National cultures
Ethical climate
Accounting firms
Benevolence
Institutional factors
Egoism
Cultural differences
Climate

ASJC Scopus subject areas

  • Business, Management and Accounting (miscellaneous)

Cite this

National culture and ethical climates : A comparison of U.S. and Japanese accounting firms. / Parboteeah, K. Praveen; Cullen, John B.; Victor, Bart; Sakano, Tomoaki.

In: Management International Review, Vol. 45, No. 4, 2005, p. 459-481.

Research output: Contribution to journalArticle

Parboteeah, K. Praveen ; Cullen, John B. ; Victor, Bart ; Sakano, Tomoaki. / National culture and ethical climates : A comparison of U.S. and Japanese accounting firms. In: Management International Review. 2005 ; Vol. 45, No. 4. pp. 459-481.
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