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• W2063715204 abstract "Predicting international differences in ethical behavior is important for multinational accounting firms. This note reports an empirical test of the usefulness of Hofstede's five dimensions of culture to predict cross-cultural differences in ethical sensitivity. A small-sample survey of academic experts in cross-cultural management research in accounting and other business disciplines demonstrated that Power Distance and Confucian Dynamism were expected to be consistently related to ethical judgment in a series of eight accounting-related ethical vignettes, while Individualism showed strong effects, its direction depended on the nature of the ethical dilemma described in the vignette. Over all of the experts, there was statistically significant consensus. Implications of the findings for the research design of cross-cultural accounting ethics studies is also discussed." @default.
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• W2063715204 date "1996-01-01" @default.
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• W2063715204 title "A methodological note on cross-cultural accounting ethics research" @default.
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• W2063715204 doi "https://doi.org/10.1016/s0020-7063(96)90013-8" @default.
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