e-journal

Accounting professionalism – a cultural perspective of developing countries

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The purpose of this study is to examine the effects of culture on accounting
professionalism in 12 developing countries by applying Gray’s 1988 model and Hofstede 1980 cultural
study.
Design/methodology/approach – Connecting seven variables introduced within a testable model
lead the finding to classify the twelve countries within a range from statutory control to
professionalism. The data set was collected from 1996 to 2000 through different sources. Twelve
developing countries have been chosen from the Middle East and South East Asia in this study and
cluster analysis is used for analysing and classifying the countries.
Findings – The results show while the Gray’s hypothesis of statutory control is positively confirmed
for Iran, and moderately for Bangladesh, Jordan, Oman, and Qatar, it is negatively rejected for
Pakistan, Turkey, Malaysia, and Indonesia.
Research limitations/implications – One limitation of this study is the improvised nature of the
data set caused by the difficulty in collecting an extensive data set from developing countries.
Practical implications – The findings of the study provides a useful source of information about
accounting authority in those developing countries in which improve the knowledge and literature
about the accounting practice internationally.
Originality/value – The findings of the study are useful in harmonization process of the
international accounting practices. Knowledge about important aspects of accounting setting of the
countries is essential to realize the impediments of harmonization.

Keywords Accountancy, Developing countries, Culture

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Ketersediaan

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Informasi Detail

Judul Seri

Managerial Auditing Journal

No. Panggil

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Penerbit

: Emerald Group., 2006

Deskripsi Fisik

Managerial Auditing Journal Vol. 21 No. 1, 2006

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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