ABAC Journal, Volume (34), No (2), Year (2014-6) , Pages (18-33)

Title : ( Relationship between Cultural Values and Professional Commitment and Ethical Ideologies in the Accounting System of Iran )

Authors: Mahdi Salehi , Saeid Jabbarzadeh Kangarluei , Saeid Khodayaryeganeh ,
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The current study aims to investigate the relationship between cultural values and professional commitment and ethical ideologies in the accounting system of Iran. The cultural values criteria in this study include Power Distance Index (PDI), Uncertainty Avoidance Index (UAI), Individualism (IDV), and Masculinity (MAS). In order to measure the cultural values, the questionnaire developed by Hofstede (1991); for measuring professional commitment, Clikeman and Hening’s (2000) standard questionnaire were used, and for measuring ethical ideologies, Forsyth’s (1980) ethical position questionnaire is employed. The sample for research includes 115 listed companies on the Tehran Stock Exchange during 2004-2010. In order to test the hypotheses, the ordinary least squared regression model has been employed. Research findings indicate that variables such as individualism and masculinity have a weak positive relationship with professional commitment. Further, idealism and relativism ethical ideologies and the indicator of uncertainty avoidance regarding the future has a weak positive relationship with professional commitment and relativism ideology has a weak negative relationship with idealism ideology. Finally, power distance has a weak positive relationship with professional commitment and idealism ideology has a weak negative relationship with relativism ideology. Also among the variables of cultural values, the masculinity index has the most impact on idealism ideology and the individualism index has the least impact on professional commitment.

Keywords

, Individualism, Masculinity, Uncertainty Avoidance, Power Distance, Professional Commitment and Idealism and Relativism Ethical
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@article{paperid:1042986,
author = {Salehi, Mahdi and Saeid Jabbarzadeh Kangarluei and Saeid Khodayaryeganeh},
title = {Relationship between Cultural Values and Professional Commitment and Ethical Ideologies in the Accounting System of Iran},
journal = {ABAC Journal},
year = {2014},
volume = {34},
number = {2},
month = {June},
issn = {0858-0855},
pages = {18--33},
numpages = {15},
keywords = {Individualism; Masculinity; Uncertainty Avoidance; Power Distance; Professional Commitment and Idealism and Relativism Ethical Ideologies},
}

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%0 Journal Article
%T Relationship between Cultural Values and Professional Commitment and Ethical Ideologies in the Accounting System of Iran
%A Salehi, Mahdi
%A Saeid Jabbarzadeh Kangarluei
%A Saeid Khodayaryeganeh
%J ABAC Journal
%@ 0858-0855
%D 2014

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