TY - JOUR
T1 - National culture and ethical climates
T2 - A comparison of U.S. and Japanese accounting firms
AU - Parboteeah, K. Praveen
AU - Cullen, John B.
AU - Victor, Bart
AU - Sakano, Tomoaki
PY - 2005
Y1 - 2005
N2 - 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.
AB - 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.
UR - http://www.scopus.com/inward/record.url?scp=33750924557&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=33750924557&partnerID=8YFLogxK
M3 - Review article
AN - SCOPUS:33750924557
SN - 0938-8249
VL - 45
SP - 459
EP - 481
JO - Management International Review
JF - Management International Review
IS - 4
ER -