This research monograph is an empirical examination of cultural influences on judgments of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in accounting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards, and for cross-cultural accounting research. This research monograph would be particularly useful for researchers and research students interested in international dimensions of accounting and in ethical issues in international business.
Introduction |Neenee came to the Big Island from Canada. I came here from Japan. I spent my first two years here just, you know, going to my classes, being a good girl, focusing on school. I really didn't have many friends, and that suited me fine. Then just this past September, I arrive for my first class, and who happens to want to sit at my favorite desk? Neenee! I've been coming to this same room for 2 years now, sitting at the same desk. This is my desk! So we got into a fight over it. I mean an all out actual fist fight. She tore half my clothes off. And as we rolled around on the floor of the classroom, all the boys cheering us on, what do you think happened? Neenee's thigh rubbed up against my pum.. I mean actually ground up against it. She had me pinned against the floor, and she was like trying to stoop up to punch me in the face or something, and 3 or four times her warm thigh like ground up into it. I lost all strength.. and needless to say lost the fight. She gave me my desk back though. And after class, we decided to find somewhere private.
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