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The organizational culture of public accounting firms: evidence from Taiwanese local and US affiliated firms

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  • Chow, Chee W.
  • Harrison, Graeme L.
  • McKinnon, Jill L.
  • Wu, Anne

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  • Chow, Chee W. & Harrison, Graeme L. & McKinnon, Jill L. & Wu, Anne, 2002. "The organizational culture of public accounting firms: evidence from Taiwanese local and US affiliated firms," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 347-360.
    • Handle: RePEc:eee:aosoci:v:27:y:2002:i:4-5:p:347-360
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    References listed on IDEAS

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    2. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    3. Soeters, Joseph & Schreuder, Hein, 1988. "The interaction between national and organizational cultures in accounting firms," Accounting, Organizations and Society, Elsevier, vol. 13(1), pages 75-85, January.
    4. Pratt, Jamie & Beaulieu, Phil, 1992. "Organizational culture in public accounting: Size, technology, rank, and functional area," Accounting, Organizations and Society, Elsevier, vol. 17(7), pages 667-684, October.
    5. Ran Lachman & Albert Nedd & Bob Hinings, 1994. "Analyzing Cross-National Management and Organizations: A Theoretical Framework," Management Science, INFORMS, vol. 40(1), pages 40-55, January.
    6. Chow, Chee W. & Shields, Michael D. & Wu, Anne, 1999. "The importance of national culture in the design of and preference for management controls for multi-national operations," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 441-461, July.
    7. Carpenter, Brian W. & Dirsmith, Mark W. & Gupta, Parveen P., 1994. "Materiality judgments and audit firm culture: Social-behavioral and political perspectives," Accounting, Organizations and Society, Elsevier, vol. 19(4-5), pages 355-380.
    8. Geert Hofstede, 1998. "Identifying Organizational Subcultures: An Empirical Approach," Journal of Management Studies, Wiley Blackwell, vol. 35(1), pages 1-12, January.
    9. Chong, Vincent K., 1996. "Management accounting systems, task uncertainty and managerial performance: A research note," Accounting, Organizations and Society, Elsevier, vol. 21(5), pages 415-421, July.
    10. Pratt, Jamie & Mohrweis, Lawrence C. & Beaulieu, Phil, 1993. "The interaction between national and organizational culture in accounting firms: An extension," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 621-628.
    11. Geert Hofstede, 1983. "The Cultural Relativity of Organizational Practices and Theories," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(2), pages 75-89, June.
    12. Lau, Chong M. & Low, Liang C. & Eggleton, Ian R. C., 1995. "The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 359-381, July.
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    2. Alice Garcia-Falières & Olivier Herrbach, 2015. "Organizational and Professional Identification in Audit Firms: An Affective Approach," Journal of Business Ethics, Springer, vol. 132(4), pages 753-763, December.
    3. Parmod Chand & Michael White, 2006. "The Influence of Culture on Judgments of Accountants in Fiji," Australian Accounting Review, CPA Australia, vol. 16(40), pages 82-88, November.
    4. Byunghyun Lee & Changjae Lee & Ilyoung Choi & Jaekyeong Kim, 2022. "Analyzing Determinants of Job Satisfaction Based on Two-Factor Theory," Sustainability, MDPI, vol. 14(19), pages 1-19, October.
    5. Christoph Endenich & Michael Brandau & Andreas Hoffjan, 2011. "Two Decades of Research on Comparative Management Accounting – Achievements and Future Directions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 365-382, December.
    6. Peipei Pan & Chris Patel, 2018. "The Influence of Native Versus Foreign Language on Chinese Subjects’ Aggressive Financial Reporting Judgments," Journal of Business Ethics, Springer, vol. 150(3), pages 863-878, July.
    7. Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
    8. Alicia Medina & Eduardo Lopez & Rolf Medina, 2020. "The Unethical Managerial Behaviours and Abusive Use of Power in Downwards Vertical Workplace Bullying: A Phenomenological Case Study," Social Sciences, MDPI, vol. 9(6), pages 1-15, June.
    9. Widad Atena Faragalla & Adriana Tiron-Tudor & Liana Stanca & Delia Deliu, 2023. "Gender Discrimination Insights in Romanian Accounting Organisations," IJERPH, MDPI, vol. 20(1), pages 1-25, January.
    10. Kazeem O. Akinyele & Vicky Arnold & Steve G. Sutton, 2022. "Motivating unrewarded task performance: The dual effects of incentives and an organisational value statement in a discretionary task setting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2439-2466, June.
    11. Changjae Lee & Byunghyun Lee & Ilyoung Choi & Jaekyeong Kim, 2023. "Exploring Determinants of Job Satisfaction: A Comparison Between Survey and Review Data," SAGE Open, , vol. 13(4), pages 21582440231, December.
    12. Marc Sim, 2010. "National culture effects on groups evaluating internal control," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 53-78, February.
    13. Teemu Malmi & David S. Bedford & Rolf Brühl & Johan Dergård & Sophie Hoozée & Otto Janschek & Jeanette Willert, 2022. "The use of management controls in different cultural regions: an empirical study of Anglo-Saxon, Germanic and Nordic practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(3), pages 273-334, September.
    14. Henri, Jean-Francois, 2006. "Organizational culture and performance measurement systems," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 77-103, January.
    15. Cardinaels, Eddy & Yin, Huaxiang, 2015. "Think twice before going for incentives : Social norms and the principal's decision on compensation contracts," Other publications TiSEM 945e5cb3-b28b-4900-9e86-1, Tilburg University, School of Economics and Management.
    16. Jaramillo, Fernando & Mulki, Jay Prakash & Marshall, Greg W., 2005. "A meta-analysis of the relationship between organizational commitment and salesperson job performance: 25 years of research," Journal of Business Research, Elsevier, vol. 58(6), pages 705-714, June.
    17. Jeffrey R. Cohen & Derek W. Dalton & Lori L. Holder-Webb & Jeffrey J. McMillan, 2020. "An Analysis of Glass Ceiling Perceptions in the Accounting Profession," Journal of Business Ethics, Springer, vol. 164(1), pages 17-38, June.
    18. Eddy Cardinaels & Huaxiang Yin, 2015. "Think Twice Before Going for Incentives: Social Norms and the Principal's Decision on Compensation Contracts," Journal of Accounting Research, Wiley Blackwell, vol. 53(5), pages 985-1015, December.
    19. Nouri, Hossein & Parker, Robert J., 2013. "Career growth opportunities and employee turnover intentions in public accounting firms," The British Accounting Review, Elsevier, vol. 45(2), pages 138-148.

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