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

Culture and unethical conduct: Understanding the impact of individualism and collectivism on actual plagiarism

2011 ◽  
Vol 43 (3) ◽  
pp. 261-273 ◽  
Author(s):  
Daniel E Martin
Keyword(s):  
Cultural Values ◽  
Business Students ◽  
Cultural Dimensions ◽  
International Ethics ◽  
Unethical Conduct ◽  
Individualism And Collectivism ◽  
The Future ◽  
Caucasian Students ◽  
The Impact

This criterion study examined the impact of the cultural dimensions of individualism and collectivism on actual plagiarism in working business students. Given globalization of business and recent business scandals, furthering our understanding of international ethics remains critical. Business students are the potential employees, managers and leaders of organizations in the future. In this study we focus on one form of unethical conduct by business students, i.e. actual plagiarism, and seek to determine the link between this behavior and cultural values of individualism/collectivism and associated stereotypes of Asian/Caucasian students. Our findings suggest that individualists plagiarize more than collectivists, and that no significant differences in plagiarism exist between Asian and Caucasian students, contrary to popular beliefs. The implications of these findings for scholars and managers are discussed.

Impact of Asian cultural values upon leadership roles and styles

2020 ◽  
pp. 002085232093598
Author(s):  
Korhan Arun ◽  
Nesli Kahraman Gedik
Keyword(s):  
Leadership Styles ◽  
Cultural Values ◽  
Leadership Style ◽  
Role Theory ◽  
Leadership Roles ◽  
Individual Values ◽  
Western Turkey ◽  
Asian Cultural Values ◽  
The Everyday ◽  
The Impact

In light of an increasingly integrated society, in-depth research is needed to explore how particular perceived values may guide leadership behaviour by measuring the everyday actions of employees. As Asian individual values become collective, there is an increased likelihood that they will be perceived as cultural values that translate into expectations of leadership roles. This article considers the impact of changes in leadership roles from a role theory perspective, based on Asian values leading to changes in leadership styles. The sample is taken from an organised industrial zone which consists of a high immigrant workforce that continues to grow. The research was conducted in western Turkey but has appeared in leading survey results on Asian cultural values. This study found significant symbolic interactionism between values and leadership roles. There were also correlations between roles and leadership styles, since leaders also influence the interpersonal roles of their employees. Among managers involved in decision-making and information processing, an autocratic participative leadership style has emerged. Points for practitioners In every organisation, leaders should be aware of values in their organisations by measuring the everyday actions of employees. To become proficient leaders, they should learn to act in a manner suitable to the roles expected by their subordinates. Furthermore, to be efficient, leaders should adopt what is considered a ‘proper' style through comparison to the indicated roles. In a nutshell, leadership, values and leadership styles are interference acts that affect all processes, from recruitment to strategic management.

scholarly journals The more you value, the less you practice: a study on culture and managerial discretion

2019 ◽  
Vol 27 (1) ◽  
pp. 26-50
Author(s):  
Moustafa Salman Haj Youssef ◽  
Hiba Maher Hussein ◽  
Hoda Awada
Keyword(s):  
Decision Making ◽  
Organizational Performance ◽  
Cultural Values ◽  
Cultural Practices ◽  
National Level ◽  
Holistic Approach ◽  
Managerial Discretion ◽  
Cross Cultural ◽  
Cultural Dimensions ◽  
Content Type

Purpose The purpose of this paper is to examine cross-cultural differences in managerial discretion and the extent to which variations and interaction of cultural practices and values affect the degree of freedom in decision making that is accorded to executives. This paper offers a holistic approach to investigating culture in addition to acknowledging its paradoxical nature. Design/methodology/approach Using a panel of prominent management consultants to rate discretion across 18 countries, the authors further develop the national-level construct of managerial discretion by empirically investigating the influence of cultural practices and values on CEOs’ discretion. Findings The study reveals that cultural values moderate the relationship between cultural practices and managerial discretion for three cultural dimensions: individualism, uncertainty tolerance and power distance (PD). By adopting the logic of marginal utility, the authors also show that the more a society values individualism, uncertainty tolerance and PD, the weaker the effect of their practices on managerial discretion. Originality/value Few research has attempted to assess both cultural values and practices in relation to managerial discretion. By showing the mechanism in which culture affects the level of managerial discretion, the authors offer new theoretical insights and practical implications, overall contributing to the field of cross-cultural and strategic management. Finally, this will offer CEO’s a new perspective of leveraging culture as a tool, enhancing their decision-making capabilities in the aim of improving organizational performance.

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.

scholarly journals Cross-Cultural Differences in Caregiving: Investigating the Role of Familism and Social Support

2021 ◽  
Vol 5 (Supplement_1) ◽  
pp. 322-322
Author(s):  
Francesca Falzarano ◽  
Jerad Moxley ◽  
Karl Pillemer ◽  
Sara Czaja
Keyword(s):  
Social Support ◽  
Cultural Values ◽  
Cultural Differences ◽  
Cultural Beliefs ◽  
The United States ◽  
Cross Cultural ◽  
Care Recipient ◽  
Driving Mechanism ◽  
Cross Cultural Differences ◽  
The Impact

Abstract Cultural diversity in the United States (US) reflects a demographic shift, with a growing population of minority older adults and a subsequent increase in minority family caregivers providing care to aging adults. Research has demonstrated heterogeneity in the caregiving experience, with increasing focus placed on examining the impact of cultural values on caregiver (CG) outcomes. Familism has been investigated as a driving mechanism of cross-cultural differences in caregiving outcomes, yet prior work examining this relationship has yielded mixed findings. Using the sociocultural stress and coping model as a guiding framework, we examined, in a sample of 243 CGs who participated in the Caring for the Caregiver Network Study, a randomized controlled trial examining a culturally-tailored technology-based psychosocial intervention, the influence of familism and social support on positive aspects of caregiving, depressive symptoms, and caregiver burden. We also examined how these relationships vary as a function of race/ethnicity, the CG’s relationship to the care-recipient, other sociodemographic characteristics (e.g., SES status), and acculturation. Results showed that African American and Hispanic CGs exhibited higher levels of familism compared to Whites. In African Americans, familism predicted higher positive caregiving appraisals, and social support significantly predicted lower burden and depression. In Hispanics, levels of familism varied as a function of acculturation, with lower levels of familism identified among US Hispanic natives. Our findings highlight that cultural beliefs, such as familism, as well as social support may be adaptive in protecting against adverse CG outcomes and point to directions for future culturally congruent, family-centered intervention approaches.

scholarly journals Twenty years of XBRL: what we know and where we are going

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francesca Bartolacci ◽  
Andrea Caputo ◽  
Andrea Fradeani ◽  
Michela Soverchia
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Financial Reporting ◽  
Financial Statement ◽  
Financial Disclosure ◽  
Content Type ◽  
Business Reporting ◽  
Decision Making Processes ◽  
Governance Choices ◽  
The Impact

Purpose This paper aims to extend the knowledge of eXtensible Business Reporting Language (XBRL) to synthesize what 20 years of accounting and business literature on XBRL suggests about the effective improvement from its implementation in financial reporting. Design/methodology/approach A systematic literature review and bibliometric analysis of 142 articles resulted in the identification of 5 primary research streams: adoption issues; financial reporting; decision-making processes, market efficiency and corporate governance; audit and assurance issues; and non-financial reporting. Findings The results reveal a scarcity of studies devoted to explicating the consequences of XBRL implementation on financial reporting outside the SEC’s XBRL mandate and listed companies’ contexts. Also, some papers’ results question the usefulness of the language on the decision-making process. The overall lack of literature concerning the impact of XBRL on financial statement preparers, especially with reference to SMEs, is evident. Moreover, the consequences on corporate governance choices and the relevant internal decision-making processes are rarely debated. Research limitations/implications The findings are useful for users of companies’ financial disclosure policies, particularly for regulators who manage XBRL implementation in countries where XBRL has not yet been adopted as well as for others working in specific areas of financial disclosure, such as non-financial reporting and public sector financial reporting. Originality/value This study differs from previous literature on XBRL as it focuses on a wider period of analysis and offers a unique methodology – combination of bibliometric and systematic review – as well as a business perspective for deepening XBRL.

Culture and corruption

2014 ◽  
Vol 13 (1) ◽  
pp. 2-24 ◽  
Author(s):  
Hamid Yeganeh
Keyword(s):  
Cultural Values ◽  
Power Distance ◽  
National Level ◽  
Theoretical Models ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Integrative Model ◽  
Content Type ◽  
Managerial Implications ◽  
Corrupt Behavior

Purpose – This study aims at investigating the effects of cultural values on corruption by integrating Hofstede's, Schwartz's, and Inglehart's frameworks. Design/methodology/approach – First, corruption is conceptualized and Schwartz's, Hofstede's and Inglehart's cultural dimensions are presented. In the second part, the relationships among concepts are discussed and the hypotheses, variables, and theoretical models are presented. Then, the empirical tests are conducted, the theoretical/managerial implications are discussed, and an integrative model is proposed. Findings – The empirical analysis confirms that after controlling for the effects of socio-economic development, cultural values have considerable influence on the level of perceived corruption. More specifically, it is found that Hofstede's High Power Distance, High Uncertainty Avoidance, Masculinity and Collectivism, Schwartz's Conservatism and Harmony, and Inglehart's Survival and Traditional-religious dimensions are associated with the corrupt behavior. By contrast, the opposite values namely Hofstede's Low Power Distance, Low Uncertainty Avoidance, Femininity, and Individualism, Schwartz's Autonomy and Mastery, and Inglehart's Self-Expression and Rational-secular dimensions tend to impede corruption. Research limitations/implications – This study has a limited scope as it relies on narrow conceptualizations of culture and corruption. Furthermore, like many cross-cultural studies, the current analysis relies solely on the national-level data and overlooks the effects of intra-national variations. It is important to note that while culture has important implications for the corrupt behavior, its effects should not be considered as deterministic. Practical implications – By referring to the integrative model of this study, managers and scholars can conveniently describe a country's culture, understand the implications, and make sense of the level of associated corruption. Originality/value – This study contributes to the literature by integrating three widely employed cultural frameworks, by incorporating a large number of countries into the research design, by providing a profound understanding of the influence of culture on corruption, and particularly by offering a comprehensive model for scholars and practitioners.

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.

IFRS Adoption in Poland in the Light of Empirical Research

2016 ◽  
pp. 144-168
Author(s):  
Konrad Grabiński ◽  
Marcin Kędzior ◽  
Joanna Krasodomska
Keyword(s):  
Empirical Research ◽  
Financial Reporting ◽  
Cultural Dimensions ◽  
Adoption Process ◽  
Negative Consequences ◽  
Ifrs Adoption ◽  
Polish Experience ◽  
Polish Society ◽  
History Of ◽  
The Impact

The aim of this chapter is to present Polish experience of the IFRS adoption process. The first part characterizes a cultural background of the Polish society. Using Hofstede and Inglehart cultural dimensions Poland is compared to other European countries. The impact of time on national culture is taken into consideration as well as its influence on financial reporting. The authors believe that the culture has a profound impact on the accounting practice and, therefore it can impede or ease the process of the IFRS adoption. In the second part the history of Polish accounting is presented as well as the evolution of an accounting regulatory framework. A special emphasis is put on the scope of the IFRS application in Poland and the issue of IFRS vs. Polish GAAP comparability. The last and the most extensive part is devoted to the positive and negative consequences of the IFRS application in Poland from the perspective of empirical research.

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