4,557
Views
53
CrossRef citations to date
0
Altmetric
Articles

The Effect of Accounting Education and National Culture on Accounting Judgments: A Comparative Study of Anglo-Celtic and Chinese Culture

, &
Pages 153-182 | Published online: 07 Jul 2011

References

  • Abraham , A. Exploring the values orientations of international accounting students: implications for educators . 19th Asian-Pacific Conference of International Accounting Issues . November 11–14 , Kuala Lumpur , Malaysia.
  • Amer , T. , Hackenbrack , K. and Nelson , M. 1995 . Context-dependence of auditors' interpretations of SFAS No. 5 probability expressions . Contemporary Accounting Research , 12 ( Fall ) : 25 – 39 .
  • Ashton , R. H. and Kramer , S. S. 1980 . Students as surrogates in behavioural accounting research: some evidence . Journal of Accounting Research , 18 ( 1 ) : 1 – 15 .
  • Australian Education International . 2009 . Study in your own country . Available at: http://www.studyinaustralia.gov.au/Sia/en/StudyInYourCountry/StudyInYourCountry.htm
  • Baskerville , R. F. 2003 . Hofstede never studied culture . Accounting, Organizations and Society , 28 : 1 – 14 .
  • Belkaoui , A. 1980 . The interprofessional linguistic communication of accounting concepts: an experiment in sociolinguistics . Journal of Accounting Research , 18 ( 2 ) : 362 – 374 .
  • Bond , M. H. 1991 . Beyond the Chinese Face: Insights from Psychology , Oxford : Oxford University Press .
  • Bond , M. H. and Hwang , K. 1986 . “ The social psychology of Chinese people ” . In The Psychology of the Chinese People , Edited by: Bond , M. H. 213 – 264 . Hong Kong : Oxford University Press .
  • Brewster-Smith , M. 1968 . “ Socialization and competence ” . In Socialization and Society , Edited by: Clausen , J. 161 – 171 . Boston : Little, Brown .
  • Chanchani , S. and Willett , R. 2004 . An empirical assessment of Gray's accounting value constructs . The International Journal of Accounting , 39 : 125 – 154 .
  • Chesley , G. R. 1986 . Interpretation of uncertainty expressions . Contemporary Accounting Research , 2 ( Spring ) : 179 – 199 .
  • Chesley , G. R. and Wier , H. A. 1985 . The challenge of contingencies: adding precision to probability . CA Magazine , April, pp. 38–41
  • Cho , C. H. , Roberts , R. W. and Roberts , S. K. 2008 . Chinese students in US accounting and business PhD programs: educational, political and social considerations . Critical Perspectives on Accounting , 19 : 199 – 216 .
  • Davidson , R. 1991 . Practical difficulties encountered in selecting uncertainty words: the example of accounting standards . Applied Psychology: An International Review , 40 ( 4 ) : 353 – 363 .
  • Davidson , R. A. and Chrisman , H. H. 1994 . Translations of uncertainty expressions in Canadian accounting and auditing standards . Journal of International Accounting, Auditing and Taxation , 3 ( 2 ) : 187 – 203 .
  • Deloitte Touche Tohmatsu . 2009 . IFRS in your pocket . Available at: http://www.iasplus.com/dttpubs/pocket2007.pdf
  • Doupnik , T. S. and Riccio , E. L. 2006 . The influence of conservatism and secrecy on the interpretation of verbal probability expressions in the Anglo and Latin cultural areas . The International Journal of Accounting , 41 : 237 – 261 .
  • Doupnik , T. S. and Richter , M. 2003 . Interpretation of uncertainty expressions: a cross-national study . Accounting, Organizations and Society , 28 : 15 – 35 .
  • Doupnik , T. S. and Richter , M. 2004 . The impact of culture on the interpretation of ‘In Context’ verbal probability expressions . Journal of International Accounting Research , 3 ( 1 ) : 1 – 20 .
  • Doupnik , T. S. and Tsakumis , G. T. 2004 . A critical review of tests of Gray's theory of cultural relevance and suggestions for future research . Journal of Accounting Literature , 23 : 1 – 48 .
  • Edgar , D. , Earle , L. and Fopp , R. 1993 . Introduction to Australian Society , (Sydney : Prentice Hall) .
  • Entwistle , N. and Entwistle , D. 2003 . Preparing for examinations: the interplay of memorising and understanding, and the development of knowledge objects . Higher Education Research and Development , 22 ( 1 ) : 19 – 41 .
  • Flamholtz , E. and Cook , E. 1978 . Connotative meaning and its role in accounting change: a field study . Accounting, Organizations and Society , 3 ( 2 ) : 115 – 139 .
  • Goodnow , J. , Burns , A. and Russell , G. 1989 . “ Australian families ” . In Australian Society , Edited by: Hancock , K. 23 – 43 . Sydney : Cambridge University Press .
  • Gray , S. J. 1988 . Towards a theory of cultural influence on the development of accounting systems internationally . Abacus , 24 ( 1 ) : 1 – 15 .
  • Haried , A. A. 1972 . The semantic dimensions of financial statements . Journal of Accounting Research , Autumn, pp. 376–391
  • Haried , A. A. 1973 . Measurement of meaning in financial reports . Journal of Accounting Research , Spring, pp. 117–145
  • Harman , G. 2004 . New directions in internationalizing higher education: Australia's development as an exporter of higher education services . Higher Education Policy , 17 ( 1 ) : 101 – 120 .
  • Harrison , K. E. and Tomassini , L. A. 1989 . Judging the probability of a contingent loss: an empirical study . Contemporary Accounting Research , 5 ( 2 ) : 642 – 648 .
  • Hofstede , G. 1980 . ‘Cultures’ Consequences: International Differences of Work Related Values , Beverly Hills : Sage .
  • Hofstede , G. 1994a . Cultures and Organizations Software of the Mind , Glasgow : HarperCollins Manufacturing .
  • Hofstede , G. 1994b . Values Survey Module 1994 Manual Available at: http://feweb.uvt.nl/center/hofstede/manual.html
  • Hofstede , G. 2001 . Culture's Consequences: Comparing Values, Behaviours, Institutions and Organizations across Nations , Thousand Oaks , CA : Sage .
  • Hofstede , G. and Bond , M. H. 1988 . The Confucius connection: from cultural roots to economic growth . Organizational Dynamics , : 5 – 21 .
  • Hofstede , G. and Hofstede , G. J. 2005 . Cultures and Organizations Software of the Mind: Intercultural Cooperation and its Importance for Survival, 2nd edn , New York : McGraw-Hill .
  • Houghton , K. A. 1987 . True and fair view: an empirical study of connotative meaning . Accounting, Organizations and Society , 12 : 143 – 152 .
  • Houghton , K. A. 1988 . The measurement of meaning in accounting: a critical analysis of the principal evidence . Accounting, Organizations and Society , 13 ( 3 ) : 263 – 280 .
  • Houghton , K. A. and Hronsky , J. J. F. 1993 . The sharing of meaning between accounting students and members of the accounting profession . Accounting and Finance , November, pp. 131–147
  • Houghton , K. A. and Messier , W. F. 1990 . “ The wording of audit reports: its impact on the meaning of the message communicated ” . In Accounting Research: Improvements in Communication and Monitoring , Edited by: Moriarty , S. R. 89 – 106 . Norman : University of Oklahoma .
  • Hronsky , J. J. F. and Houghton , K. A. 2001 . The meaning of a defined accounting concept: regulatory changes and the effect on auditor decision making . Accounting, Organizations and Society , 26 : 123 – 139 .
  • Kahn , H. 1979 . World Economic Development: 1979 and Beyond , London : Croom Helm .
  • Kao , J. 1993 . The worldwide web of Chinese business . Harvard Business Review , March–April, pp. 24–36
  • Lang , O. 1968 . Chinese Family and Society , Yale , CT : Yale University Press .
  • Laswad , F. and Mak , Y. T. 1997 . Interpretations of probability expressions by New Zealand standard setters . Accounting Horizons , 11 ( 4 ) : 16 – 23 .
  • Libby , R. , Bloomfield , R. and Nelson , M. W. 2002 . Experimental research in financial accounting . Accounting, Organizations and Society , 27 : 775 – 810 .
  • Liyanarachchi , G. 2007 . Feasibility of using student subjects in accounting experiments: a review . Pacific Accounting Review , 19 : 47 – 67 .
  • Lu , M. 1983 . Confucianism – Its Relevance to Modern Society , Singapore : Federal Publishers .
  • Oliver , B. L. 1974 . The semantic differential: a device for measuring the interprofessional communication of selected accounting concepts . Journal of Accounting Research , 12 : 299 – 316 .
  • Patel , C. 1999 . Cultural influences on judgment of professional accountants in relation to auditor–client conflict resolution and whistle blowing as an internal control mechanism . Ph.D. dissertation, Macquarie University
  • Perera , M. H. B. 1989 . Towards a framework to analyse the impact of culture on accounting . International Journal of Accounting Education and Research , 24 ( 1 ) : 42 – 56 .
  • Perera , M. H. B. and Mathews , M. R. 1990 . The cultural relativity of accounting and international patterns of social accounting . Advances in International Accounting , 3 : 215 – 251 .
  • Radebaugh , L. H. and Gray , S. J. 2002 . International Accounting and Multinational Enterprises , 5 , New York : John Wiley .
  • Ryder , A. G. , Alden , L. E. and Paulhus , D. L. 2000 . Is acculturation unidimensional or bidimensional? A head-to-head comparison in the prediction of personality, self-identity, and adjustment . Journal of Personality and Social Psychology , 79 ( 1 ) : 49 – 65 .
  • Salter , S. B. and Niswander , F. 1995 . Cultural influence on the development of accounting systems internationally: a test of Gray's (1988) theory . Journal of International Business Studies , 26 ( 2 ) : 379 – 397 .
  • Salter , S. B. and Schulz , A. 2005 . Examining the role of culture and acculturation in information sharing . Advances in Accounting Behavioural Research , 8 : 189 – 212 .
  • Schipper , K. 2003 . Principles-based accounting standards . Accounting Horizons , 17 ( 1 ) : 61 – 72 .
  • Schultz , J. J. Jr. and Lopez , T. J. 2001 . The impact of national influence on accounting estimates: implications for international accounting standard-setters . The International Journal of Accounting , 36 : 271 – 290 .
  • Schwartz , S. H. 1994 . Are there universal aspects in the structure and contents of human values? Human values and social issues: current understanding and implications for the future . Journal of Social Issues , 50 ( 4 ) : 19 – 45 .
  • Schwartz , S. H. and Bilsky , W. 1987 . Toward a universal psychological structure of human values . Journal of Personality and Social Psychology , 53 ( 3 ) : 550 – 562 .
  • Shanghai University . 2003 . Sydney Institute of Language & Commerce . Available at: http://www.shu.edu.cn/en/schoolsydney.htm
  • Simon , J. 2002 . Interpretation of probability expressions by financial directors and auditors of UK companies . European Accounting Review , 11 ( 3 ) : 601 – 629 .
  • Stover , L. E. 1974 . The Cultural Ecology of Chinese Civilization , New York : New American Library .
  • Tan , Z. 2009 . Internationalization of higher education in China: Chinese–foreign cooperation in running schools and the introduction of high-quality foreign educational resources . International Education Studies , 2 ( 3 ) : 166 – 171 .
  • Tsakumis , G. T. 2007 . The influence of culture on accountants' application of financial reporting rules . Abacus , 43 ( 1 ) : 27 – 48 .
  • United Nations . 1995 . World Statistics Pocketbook – World Statistics in Brief Series V No. 16 (New York: Statistical Division, Department for Economic and Social Information and Policy Analysis, United Nations)
  • Waldmann , E. , Romano , C. A. and Smyrnios , K. X. 1993 . Attitudes towards objective testing: a cross-cultural perspective . Accounting Education , 2 ( 3 ) : 201 – 209 .
  • Wu , T. and Tong , Y. 2004 . Issues and challenges of accounting education in China: practitioner and academic perceptions . Journal of American Academy of Business , 4 ( 1/2 ) : 208 – 217 .
  • Zarb , B. J. 2006 . The quest for transparency in financial reporting – should international financial reporting standards replace U.S. GAAP? . The CPA Journal , Available at: http://www.nysscpa.org/cpajournal/2006/906/essentials/p30.htm
  • Zarzeski , M. T. 1996 . Spontaneous harmonization effects of culture and market forces on accounting disclosure practices . Accounting Horizons , 10 : 18 – 36 .
  • Zimmerman , C. C. and Unnithan , T. K. N. 1975 . Family and Civilisation in the East and the West , Bombay : Thacker .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.