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Culture and Accountants' Perceptions of Environmental Reporting Practice

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  • Haslinda Yusoff
  • Radiah Othman
  • Normahiran Yatim

Abstract

This paper seeks to investigate and interpret the possible link between culture and the perceptions of accountants on corporate environmental reporting practices (ENRPs) on a two‐country basis, i.e. between Malaysia and Australia. Using Hofstede's (1980) and Gray's (1988) cultural value framework, the paper employs a qualitative approach through interviews conducted with corporate accountants in publicly listed companies in Malaysia and Australia. It is revealed that ENRPs in both countries are influenced by cultural values, in particular collectivism, high uncertainty avoidance, uniformity, conservatism and secrecy. Despite the fact that types of cultural and sub‐cultural dimension pertaining to reporting practice in Malaysia and Australia are similar, mixed findings are found when compared with national cultural values (Hofstede, 1980) and sub‐cultural values (Gray, 1988). The consistencies of cultural dimensions found in ENRP in these two countries and the orientation of the practice across nations indicate a promising move towards standardization and harmonization of successful implementation of environmental accounting and reporting. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

Suggested Citation

  • Haslinda Yusoff & Radiah Othman & Normahiran Yatim, 2014. "Culture and Accountants' Perceptions of Environmental Reporting Practice," Business Strategy and the Environment, Wiley Blackwell, vol. 23(7), pages 433-446, November.
    • Handle: RePEc:bla:bstrat:v:23:y:2014:i:7:p:433-446
    DOI: 10.1002/bse.1793
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    Cited by:

    1. Sven Horak & Bindu Arya & Kiran M Ismail, 2018. "Organizational Sustainability Determinants in Different Cultural Settings: A Conceptual Framework," Business Strategy and the Environment, Wiley Blackwell, vol. 27(4), pages 528-546, May.
    2. Inta Bruna & Kastytis Senkus & Rasa Subaciene & Ruta Sneidere, 2017. "Evaluation of Perception of Accountant`s Role at the Enterprise in Latvia and Lithuania," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 143-163.
    3. Mitzi Cubilla‐Montilla & Ana‐Belén Nieto‐Librero & Ma Purificación Galindo‐Villardón & Ma Purificación Vicente Galindo & Isabel‐María Garcia‐Sanchez, 2019. "Are cultural values sufficient to improve stakeholder engagement human and labour rights issues?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 938-955, July.

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