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Some theoretical and methodological suggestions for cross-cultural accounting studies

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  • Chris Patel
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    Abstract

    This paper contributes to cross-cultural research by identifying the theoretical and methodological strengths and weaknesses of selected previous research related to accountants' values and judgments. The objective is to inform and guide both the theoretical specification and treatment of culture and its operationalisation and methodology. It is argued that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural and acculturational similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. Methodological recommendations include the need to establish content equivalence in the accounting constructs or issues being examined, the potential influence of non-controlled contingency variables, such as differences in organisational cultures and socialisation processes across firms being compared, and the importance of measuring and controlling any social desirability response bias.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Accounting, Auditing and Performance Evaluation.

    Volume (Year): 1 (2004)
    Issue (Month): 1 ()
    Pages: 61-84

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    Handle: RePEc:ids:ijaape:v:1:y:2004:i:1:p:61-84

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    Web page: http://www.inderscience.com/browse/index.php?journalID=41

    Related research

    Keywords: Hofstede's cultural taxonomy; acculturation; cross-cultural biases; accounting; theoretical and methodological limitations.;

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    Cited by:
    1. Hlaciuc Elena & Mihalciuc Camelia Catalina & Cibotariu Irina Stefana & Apetri Anisoara Niculina, 2009. "Some Issues About The Transition From U.S. Generally Accepted Accounting Principles (Gaap) To International Financial Reporting Standards (Ifrs)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 28.

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