The interaction between national and organizational culture in accounting firms: An extension

Pratt, Jamie; Mohrweis, Lawrence C.; Beaulieu, Phil

doi:10.1016/0361-3682(93)90046-9

Cited by 44 publications

(20 citation statements)

References 9 publications

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“…In a study of British (n ¼ 220), Australian (n ¼ 154), and U.S. (n ¼ 338) accountants, Pratt et al (1993) reported evidence that the large U.S. firms recruit local accountants in Britain and Australia who possess cultural values similar to those of U.S. accountants. This self-selective process is an example of cultural influence existing in the international accounting job recruitment environment.…”

Section: Literature Reviewmentioning

confidence: 96%

Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

2005

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This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture's Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n ¼ 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed.

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Section: Literature Reviewmentioning

confidence: 96%

Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

2005

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“…More generally, organizational culture can be defined in terms of values shared by members of an organization (or its subunit) that manifest themselves in the practices of that organization or sub-unit. Pratt et al (1992) found that organization culture is a function of size, technology, structure and functional area. Yaakov (1996) suggested that organizational culture is affected by the nature of the industry the organization operates in.…”

Section: Organizational and Occupational Culturementioning

confidence: 99%

“…Yaakov (1996) suggested that organizational culture is affected by the nature of the industry the organization operates in. Other factors that influence organizational culture include national culture (Pratt et al, 1992), societal culture (Bloor and Dawson, 1994), and organizational environments and goals (Cooke and Rousseau, 1988).…”

Section: Organizational and Occupational Culturementioning

confidence: 99%

Organizational and Occupational Culture and the Perception of Managerial Accounting Terms: An Exploratory Study Using Perceptual Mapping Techniques

Johnson

Koh

Killough

2009

CMR

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Organizational culture and occupational culture are powerful forces that drive organizations and their members. This study explores their effects on the perception of managerial accounting terms, as measured by semantic differential scales. The sample comprises two occupational groups (i.e. 64 management accountants and 68 non-financial managers) in ten organizations. Organizational culture is measured by the Organizational Culture Inventory. INDSCAL and cluster analysis results indicate that different organizational and occupational cultures are associated with differential perceptions of managerial accounting terms. This finding has implications on the effectiveness of accounting communication. It also shows the importance of understanding the effects of organizational culture and occupational culture, which are powerful forces driving organizations and their members.

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“…It is interesting to verify the applicability of Hofstede's measures of culture which was originally design to evaluate culture at national level, in measuring organizational power distance, individualism, uncertainty avoidance, and masculinity (Pratt & Beaulieu, 1992). Pratt, Mohrweis, and Beaulieu (1993) recommended that future research "could usefully benefit from using the measure of organizational culture recently developed by Hofstede et al (1990)" (p.627). Moreover Hofstede's cultural framework has been replicated and validated by many studies abroad over the time (Chow, Shields & Wu, 1999;Harrison & McKinnon, 1999).…”

mentioning

confidence: 99%

Organizational culture as a root of performance improvement:

Kumar¹

2008

CMR

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Internationalization of business may perhaps force not merely the restructuring of cultural values but to consider the overture of different cultural practices which perhaps leads to a superior organizational performance. Literatures pertaining to organizational culture constantly reinforce that culture is imperatives for organizational change efforts, deployment of human resources and to a large extent aid in sustaining competitive edge. Indeed leaders are challenged to revolutionize their organizational culture as to address the business world mutiny. This article attempts to provide some insights into the organizational culture and how it might assist in increasing organizational performance.

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The interaction between national and organizational culture in accounting firms: An extension

Cited by 44 publications

References 9 publications

Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

Organizational and Occupational Culture and the Perception of Managerial Accounting Terms: An Exploratory Study Using Perceptual Mapping Techniques

Organizational culture as a root of performance improvement:

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