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Some theoretical and methodological suggestions for cross-cultural accounting studies

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  • Chris Patel

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.

Suggested Citation

  • Chris Patel, 2004. "Some theoretical and methodological suggestions for cross-cultural accounting studies," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 1(1), pages 61-84.
    • Handle: RePEc:ids:ijaape:v:1:y:2004:i:1:p:61-84
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    Citations

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    Cited by:

    1. Mara Del Baldo & Adriana Tiron-Tudor & Widad Atena Faragalla, 2018. "Women’s Role in the Accounting Profession: A Comparative Study between Italy and Romania," Administrative Sciences, MDPI, vol. 9(1), pages 1-23, December.
    2. Heidhues, Eva & Patel, Chris, 2011. "A critique of Gray's framework on accounting values using Germany as a case study," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(3), pages 273-287.
    3. 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 1-28.

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