Title : ( Cultural Values and Professional Commitment in Accounting System: Empirical Evidence from Iran )
Authors: Mahdi Salehi , Saeid Jabbarzadeh Kangarluei , Saeid Khodayaryeganeh ,
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Abstract
The current study aims to investigate the relationship between cultural values and professional commitment in the accounting system of Iran. In order to measure the effect of cultural values, the questionnaire of Hofstede (1991) was employed. A sample of 115 listed companies on the Tehran Stock Exchange for the period 2004 to 2010 was considered for the study. The findings indicate that variables such as individualism and masculinity have a weak positive relationship with professional commitment.
Keywords
, Corporate Governance Journal, Cultural Values, Professional Commitment, Accounting System, Empirical Evidence, Iran, Tehran Stock Exchange, Power Distance
@article{paperid:1038137,
author = {Salehi, Mahdi and Saeid Jabbarzadeh Kangarluei and Saeid Khodayaryeganeh},
title = {Cultural Values and Professional Commitment in Accounting System: Empirical Evidence from Iran},
journal = {IUP Journal of Corporate Governance},
year = {2013},
volume = {12},
number = {3},
month = {September},
issn = {0972-6853},
pages = {80--88},
numpages = {8},
keywords = {Corporate Governance Journal; Cultural Values; Professional Commitment; Accounting System; Empirical Evidence; Iran; Tehran Stock Exchange; Power Distance},
}
%0 Journal Article
%T Cultural Values and Professional Commitment in Accounting System: Empirical Evidence from Iran
%A Salehi, Mahdi
%A Saeid Jabbarzadeh Kangarluei
%A Saeid Khodayaryeganeh
%J IUP Journal of Corporate Governance
%@ 0972-6853
%D 2013
