The effects of ethnic culture and organizational culture on judgments of accountants

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The effects of ethnic culture and organizational culture on judgments of accountants
Abstract: This study extends prior cross-cultural research by examining the effects of ethnic culture and organizational culture (Big 4 and non-Big 4 accounting firm affiliations) on the judgments of accountants in Fiji. The study also examines how interaction between ethnic culture and organizational culture influences the judgments of accountants. It examines the extent and the cause of differences between the judgments of Ethnic Fijian and Indo-Fijian accountants when interpreting and applying selected International Financial Reporting Standards (IFRSs). Consistent with their ethnic cultural values, the results show that Indo-Fijian accountants are generally more conservative in their judgments than their Ethnic Fijian counterparts. This study provides empirical evidence to support the view that both ethnic culture and organizational culture have a significant effect on the manner in which accountants within a country interpret uncertainty expressions contained in the IFRSs. The results also show that organizational culture has a greater effect on the judgments of accountants than ethnic culture. The results of this study provide important insights into the factors affecting the judgments of accountants within country and raise interesting theoretical issues.
Keywords:	Ethnic culture Organizational culture Uncertainty expressions Accounting judgments
Author(s):	Parmod Chand
Source:	Advances in Accounting, incorporating Advances in International Accounting 28 (2012) 298–306
Subject:	حسابداری و حسابرسی
Category:	مقاله مجله
Release Date:	2012
No of Pages:	9
Price(Tomans):	0
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