Accounting professionalism : a cultural perspective of developing countries

Askary, Saeed 2006, Accounting professionalism : a cultural perspective of developing countries, Managerial auditing journal, vol. 21, no. 1, pp. 102-111.

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Title Accounting professionalism : a cultural perspective of developing countries
Author(s) Askary, Saeed
Journal name Managerial auditing journal
Volume number 21
Issue number 1
Start page 102
End page 111
Publisher Emerald Group Publishing Ltd
Place of publication Bingley, England
Publication date 2006
ISSN 0268-6902
1758-7735
Keyword(s) accountancy
culture
developing countries
Summary Purpose – 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.
Language eng
Field of Research 150103 Financial Accounting
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2006, Emerald Group Publishing Ltd
Persistent URL http://hdl.handle.net/10536/DRO/DU:30003527

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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