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Paper Information

Journal:   JOURNAL OF CULTURAL MANAGEMENT   FALL 2009 , Volume 3 , Number 5; Page(s) 85 To 101.
 
Paper: 

EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS

 
 
Author(s):  ROYAEE RAMEZANALI, RAHNAMA ROUD POSHTI FEREYDOUN, JABARI HOSSEIN
 
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Abstract: 

The purpose of this study is reviewing the effect of cultural dimensions of Hafstede on moral elicit of accounting students. The cultural dimensions of Hafstede include power distance, uncertainty avoidance, masculinity/ femininity, individualism /collectivism and Long-term orientation / short-term orientation which are considered as the independent variables in this study. Also, moral elicit of accounting students based on Roast and Kohlberg’s model of four dimensions of moral development, ethical sensitivity, ethical intentions and ethical orientation are summarized in this study as dependent variables. In addition, age, gender and familiarity with the standards of professional behavior are considered as control variables. The hypothesis test results showed that only Individualism / Collectivism affect the ethical sensitivity and ethical orientation of accounting students. Also it was determined that the variable of gender affects the ethical dimensions.

 
Keyword(s): ETHICS, ACCOUNTING, MORAL ELICIT
 
 
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Citations: 
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APA: Copy

ROYAEE, R., & RAHNAMA ROUD POSHTI, F., & JABARI, H. (2009). EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS. JOURNAL OF CULTURAL MANAGEMENT, 3(5), 85-101. https://www.sid.ir/en/journal/ViewPaper.aspx?id=318733



Vancouver: Copy

ROYAEE RAMEZANALI, RAHNAMA ROUD POSHTI FEREYDOUN, JABARI HOSSEIN. EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS. JOURNAL OF CULTURAL MANAGEMENT. 2009 [cited 2021October27];3(5):85-101. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=318733



IEEE: Copy

ROYAEE, R., RAHNAMA ROUD POSHTI, F., JABARI, H., 2009. EFFECT OF CULTURE ON THE MORAL ELICIT OF ACCOUNTING STUDENTS. JOURNAL OF CULTURAL MANAGEMENT, [online] 3(5), pp.85-101. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=318733.



 
 
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