National culture and ethical climates: A comparison of U.S. and Japanese accounting firms

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

研究成果: Review article査読

54 被引用数 (Scopus)

抄録

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.

本文言語English
ページ(範囲)459-481
ページ数23
ジャーナルManagement International Review
45
4
出版ステータスPublished - 2005 12 1

ASJC Scopus subject areas

  • ビジネスおよび国際経営
  • 戦略と経営

フィンガープリント

「National culture and ethical climates: A comparison of U.S. and Japanese accounting firms」の研究トピックを掘り下げます。これらがまとまってユニークなフィンガープリントを構成します。

引用スタイル