scholarly journals An empirical investigation of the culture-IFRS mutual relationship in Jordan

2014 ◽  
Vol 11 (4) ◽  
pp. 28-42
Author(s):  
Sawsan S. Halbouni ◽  
Mostafa Kamal Hassan
Keyword(s):  
Cultural Values ◽  
Financial Reporting ◽  
Emerging Economies ◽  
Empirical Investigation ◽  
Power Distance ◽  
Cultural Orientation ◽  
Cultural Dimensions ◽  
Cultural Dimension ◽  
Mutual Relationship ◽  
Financial Reporting Standards

This paper investigates the mutual relationship between Jordanian practitioners’ individualistic/collectivistic cultural orientation and the International Financial Reporting Standards (IFRS). It explores Jordanian accountants’ perception of the importance of IFRS, the IFRS-embedded cultural values attributed to those accountants, and whether adopting IFRS has contributed to change their cultural orientation. A three-part questionnaire distributed to 81 Jordanian accountants reveals that their cultural orientation is more collectivistic than individualistic. Moreover, accountants who have practiced only IFRS have a more individualistic orientation than those with long experience with the pre-IFRS standards. As the paper analyses only one cultural dimension (i.e., collectivistic versus individualistic), further research should explore other cultural dimensions, such as power distance, masculinity and uncertainty avoidance, religion and language, and their interrelationships with IFRS. Our findings should be relevant to other countries, especially those with developing or emerging economies, as they strive to improve the effectiveness of their corporate financial information.

scholarly journals A Qualitative Observations on the Azarbaijan Cultural Values in Terms of Hofstede`s Cultural Dimensions

2020 ◽  
Vol 9 (2) ◽  
pp. 19
Author(s):  
Vasif Aliyev
Keyword(s):  
Cultural Values ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Cultural Dimension ◽  
Hofstede’S Cultural Dimensions ◽  
Hofstede's Cultural Dimensions

One of the most fundamental studies on culture in recent years is Dutch scientist Geert Hofstede’s study of the cultural dimension. This study shows what Hofstede's cultural dimensions; individualism-collectivism, power distance, masculinity-femininity, uncertainty avoidance and the countries’ compliance with those dimensions. Additionally, attempts have been made to clarify through qualitative observations which dimensions Azerbaijani culture corresponds in Hofstede criterion.

scholarly journals Ατομικισμός – Συλλογικότητα και σχολικός εκφοβισμός

2020 ◽  
Vol 21 (1) ◽  
pp. 76
Author(s):  
Στέλιος Γεωργίου ◽  
Κυριακή Φουσιανή
Keyword(s):  
Cultural Values ◽  
Power Distance ◽  
Cultural Orientation ◽  
Cultural Value ◽  
Cultural Dimension ◽  
Individual Freedom ◽  
Parental Style ◽  
Peer Violence ◽  
Individualism And Collectivism ◽  
The Relationship

The relationship between bullying at school and cultural value orientation constitutes one of the most interesting topics in the international literature during the recent years. Media in Western countries, where individualist cultural values prevail, present collectivist societies as less sensitive towards individual freedom and individual needs. For this reason, they postulate that phenomena such as peer violence and bullying at school are more frequent and more intense in societies where individuals are subordinated to the coercion and expectations of the group. Some recent studies confirm the above rationale and attribute it to the authoritarian parental style that such societies adopt. however, some other studies support the idea that collectivism is a cultural orientation that aims to prevent individuals from getting involved in violent actions against the powerless. Power distance, a cultural dimension referring to the way that power is allocated among people, with either individualist or collectivist cultural values, seems to be the key for the clarification of this issue. Both individualism and collectivism can have a horizontal and a vertical dimension of power distance. horizontal power distance fosters equality and cooperation, whereas vertical power distance underlines hierarchy and submission to the directives of authority. The current paper aims to explore the relationship between the above variables presentingfindings from empirical research.

scholarly journals The effect of Hofstede’s cultural dimensions on the degree of compliance with IFRS Standards in developing countries

2021 ◽  
Vol 19 (1) ◽  
pp. 146-158
Author(s):  
Souad Chaieb
Keyword(s):  
Developing Countries ◽  
Financial Reporting ◽  
Significant Relationship ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Reporting Standards ◽  
Cultural Impact ◽  
Financial Reporting Standards ◽  
Three Components

This paper aims to highlight the cultural impact of Hofstede (1980) on the degree of compliance with International Financial Reporting Standards (IFRS) in 55 developing countries for the year 2014, based on the method adopted by Elad (2015) in order to identify IFRS Standards. Results show that culture (by means of three components, namely power distance, uncertainty avoidance, and masculinity) does not promote the degree of compliance with IFRS. However, only one significant relationship was found between individualism and the degree of compliance with IFRS Standards. This finding confirms Gray’s (1988) observation that individualism fosters a climate of transparency and professionalism

scholarly journals Is There A Favorable Cultural Profile For IFRS?: An Examination And Extension Of Gray's Accounting Value Hypotheses

2013 ◽  
Vol 12 (2) ◽  
pp. 167 ◽  
Author(s):  
David R. Borker
Keyword(s):  
Cultural Values ◽  
Financial Reporting ◽  
Cultural Dimensions ◽  
Accounting Systems ◽  
Practical Applications ◽  
Four Dimensions ◽  
Financial Reporting Standards ◽  
Culture Dimensions ◽  
Statutory Control ◽  
Gray Values

Gray (Gray, 1988) proposed a link between Geert Hofstedes (Hofstede, 1980) popular national culture dimensions used in comparative management analysis and his own comparative concepts for accounting. In the past twenty-four years, Grays work has been cited by over 650 scholars. His article presented a hypothetical set of complex correspondences between Hofstedes original four dimensions of Power-distance, Individualism, Masculinity, and Uncertainty Avoidance and Grays accounting values of Professionalism versus Statutory control, Uniformity versus Flexibility, Conservatism versus Optimism, and Secrecy versus Transparency. Grays accounting dimensions were intended to capture underlying cultural values that would tend, in the absence of external influences or other factors, to influence a culture toward the development of certain types of accounting systems. The purpose of this paper is to identify which Gray values and which corresponding Hofstede cultural dimensions would be most supportive of the establishment of accounting standards like the International Financial Reporting Standards (IFRS), currently being adopted by nations throughout the world. A specific set or profile of Gray values most conducive to IFRS is identified and termed the IFRS-favorable profile. In arriving at this profile, the paper also addresses two newer Hofstede cultural dimensions, long-term orientation and Restraint versus Indulgence, and extends Grays model by proposing how these two new Hofstede dimensions correspond to Grays four accounting dimensions. The IFRS-favorable profile and the expansion of Grays link to Hofstede are discussed as practical applications to facilitate successful IFRS implementation in individual countries.

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

2016 ◽  
Vol 3 (1) ◽  
pp. 78-95
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Cultural Values ◽  
Leadership Style ◽  
Financial Reporting ◽  
National Level ◽  
Deep Understanding ◽  
Cultural Dimensions ◽  
Financial Disclosure ◽  
Cross Cultural Differences ◽  
The Future ◽  
The Impact

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

scholarly journals The Cultural Factors in the MOOC Design in China from Hofstede’s Cultural Dimensions

2019 ◽  
Vol 9 (10) ◽  
pp. 13201325
Author(s):  
Xin Yang
Keyword(s):  
Cultural Values ◽  
Course Design ◽  
Power Distance ◽  
Cultural Factors ◽  
Cultural Dimensions ◽  
Cultural Backgrounds ◽  
Hofstede’S Cultural Dimensions ◽  
High Power Distance ◽  
Hofstede's Cultural Dimensions ◽  
Cultural Features

With their massiveness and openness, Moocs have become one of the most widespread and influential online learning forms, which leads to the fact that more and more designers with different cultural backgrounds are getting involved in the course design. As a result, the Mooc design such as the styles of the organization and presentation may correspondingly be influenced by cultural values of the designers, and then become barriers for learners. In order to locate the cultural influence reflected in the Mooc design in China, the introductory videos of three courses published on Coursera, which are designed by three well-known universities in China, are sampled for analysis from the aspects of power distance, individualism/collectivism and masculinity/femininity within the framework of Hofstede’s cultural dimensions. The findings indicate that the cultural features of the high-power distance, collectivism and femininity have shown their influence on the designing of these courses.

A Cross-Country Empirical Investigation of Corruption and its Relationship to Economic, Cultural, and Monitoring Institutions: An Examination of the Role of Accounting and Financial Statements Quality

2002 ◽  
Vol 17 (4) ◽  
pp. 325-350 ◽  
Author(s):  
Marinilka Barros Kimbro
Keyword(s):  
Financial Reporting ◽  
Empirical Investigation ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting Systems ◽  
Financial Reporting Standards ◽  
Information Monitoring ◽  
Per Capita ◽  
Cross Country

This paper empirically tests a model that links economic, cultural, and information/monitoring variables to corruption in 61 countries. The results offer significant evidence to suggest that higher GNP per capita, moderate economic growth, effective legal and financial accounting systems, collectivist values and low power distance are associated with countries that have low corruption. Countries that have better laws, more effective judiciary, good financial reporting standards, and a higher concentration of accountants are found to be less corrupt.

The Effect of Societal Values on Local Government Transparency: Applying Hofstede’s Cultural Dimmensions

2013 ◽  
Vol 11 (4) ◽  
pp. 829-850 ◽  
Author(s):  
Jose Frías-Aceituno ◽  
Lázaro Rodríguez-Ariza ◽  
María-Isabel González-Bravo
Keyword(s):  
Local Government ◽  
Cultural Values ◽  
Financial Reporting ◽  
Local Governments ◽  
Cultural Dimensions ◽  
Social Perspectives ◽  
Societal Values ◽  
Government Websites ◽  
Corporate Social ◽  
Societal Expectations

In the last decade, a growing number of organizations worldwide have started reporting on issues concerning their economic, social and environmental behaviour. However, public administrations show a delay in this regard although there is growing interest from citizens regarding sustainability transparency. This paper contributes to intra-country analyses of non-financial reporting in the public sector by studying transparency concerning sustainability in municipalities; it analyses the coherence between societal values, identified using Hofstede’s cultural dimensions, and local governments’ corporate social responsibility disclosures. We undertook a content analysis of 101 Colombian, Portuguese and Spanish local government websites and employed different graphical and statistical techniques to analyse the extent of disclosure and the relationship with societal expectations of transparency. The results showed several thematic differences between countries in disclosure preferences relating to societal cultural values of collectivism, femininity, tolerance and equity. Countries with equilibrium in all cultural values are more transparent; those with a prevalence of masculine and uncertainty avoidance cultural dimensions are particularly oriented to social perspectives and show a higher preference for strategic and economic information.

Power distance and landlord-tenant practices across countries

2017 ◽  
Vol 10 (5) ◽  
pp. 628-640
Author(s):  
Hassan Gholipour Fereidouni ◽  
Reza Tajaddini
Keyword(s):  
Cultural Values ◽  
Design Methodology ◽  
Power Distance ◽  
Real Estate Market ◽  
Cultural Dimension ◽  
Content Type ◽  
Explanatory Variables ◽  
Financial Variables ◽  
Alternative Measures ◽  
Market Variables

Purpose This paper aims to investigate whether cultural dimension of power distance, which is the extent that inequality is expected and accepted in societies, can explain underlying differences in landlord-tenant practices (LTP) across countries. Design/methodology/approach The authors use a sample covering countries from different regions. They apply the ordered probit regressions to estimate the relationships between the explanatory variables and LTP. Findings The results show that hierarchical societies demonstrate more pro-landlord practices. This finding is robust to alternative measures of power distance and different sample sizes. In addition, the authors find that countries with larger rental sectors and larger numbers of landlords with mortgages demonstrate more pro-tenant practices. The results also show that differences in LTP across countries are not significantly influenced by legal origin. Originality/value To the best of the authors’ knowledge, very limited studies have investigated the determinants of LTP across countries. In addition, while cultural values such as power distance have been used to explain the economic, social and financial variables, less, if any, number of studies have used them to explain the variation of real estate market variables such as LTP.

scholarly journals Relationships of Cultural Dimensions and Lactation Patterns

2020 ◽  
Author(s):  
Elham Alidadi Shamsabadi ◽  
Mitra Savabi-Esfahani ◽  
Ali Hashemianfar
Keyword(s):  
Exclusive Breastfeeding ◽  
Power Distance ◽  
Cross Sectional Study ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Cultural Dimension ◽  
Short Term ◽  
Cross Sectional ◽  
Significance Level

Abstract Background Proper nutrition is essential for infant growth and health. Exclusive breastfeeding is the best pattern for feeding infants in the first 6 months of life. On the other hand, lactation patterns may be influenced by cultural factors. The present study aimed to determine relationships of cultural dimensions and lactation patterns.Methods The present cross-sectional study was conducted on 452 mothers with 6-month and younger infants. Hofstede's cultural dimensions, Power Distance, Individualism vs. collectivism, Masculinity vs. Femininity, Uncertainty Avoidance, Long-Term vs. Short-Term Orientation, and Indulgence vs. Restraint were assessed using a self-administered structured questionnaire. Data was analyzed using descriptive and analytical tests (independent t-test, Eta, phi and Cramer coefficients) and SPSS 18 at a significance level of less than 0.05.Results In the masculinity-femininity dimension, the mean score of exclusive breastfeeding pattern was higher than the non-exclusive breastfeeding (3± 0.48, 2.48±0.50) and there were statistical significant differences between groups (P = 0.03). However, despite different mean scores of power distance, individualism-collectivism, uncertainty avoidance, long term- short term orientation, indulgence- restraint in different breastfeeding patterns, the differences were not statistically significant.Conclusions Masculinity-femininity as a cultural dimension was associated with lactation patterns, so that mothers with greater orientation towards masculinity had higher focus on gender roles of a woman such as breastfeeding and they had greater exclusive breastfeeding. Therefore, some cultural dimensions should be taken into consideration in training and counseling for maternal breastfeeding.

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