Does culture influence mentoring perspectives? A comparative study of India and the U.S

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2025-02-07 DOI:10.1016/j.intaccaudtax.2025.100682

Tom Downen, Gaurav Gupta

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引用次数: 0

Abstract

Culture has been shown to influence a variety of perspectives and behaviors. And culture often varies, on average, between countries. As accounting firms and many other service-providing firms shift more outsourcing work to other countries, and especially to India, it is crucial to understand how culture might influence their work practices. One such practice is mentoring, which is critically important in the accounting profession. In this study, we examine two related associations. First, we compare the mentoring perceptions of survey respondents (who proxy for business professionals) in two culturally different countries: India and the US. After identifying significant differences between the two groups, we expand our analysis to consider the association between espoused national culture and mentoring perspectives. This study uses a large sample of survey respondents – graduate business students from the US (n = 422) and from India (n = 442) – to evaluate these relationships. Utilizing regression analyses, we find that career development and role modeling seem less important in India than in the US, whereas social support seems more important in India. These effects seem to be driven primarily by the espoused national culture dimensions of power distance for career development, collectivism for social support, and uncertainty avoidance for role modeling. Our findings have practical implications for multinational companies, including large US-based public accounting firms.

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文化会影响师徒关系的观点吗？印度与美国的比较研究

文化已经被证明可以影响各种各样的观点和行为。平均而言，不同国家的文化往往不同。随着会计师事务所和许多其他提供服务的公司将更多的外包工作转移到其他国家，尤其是印度，了解文化如何影响他们的工作实践是至关重要的。其中一种做法是指导，这在会计行业至关重要。在本研究中，我们考察了两个相关的关联。首先，我们比较了来自两个文化不同国家（印度和美国）的受访者（他们代表商业专业人士）对师徒关系的看法。在确定了两组之间的显著差异之后，我们扩展了我们的分析，以考虑所支持的民族文化与师徒观点之间的关联。这项研究使用了一个大样本的调查受访者——来自美国（n = 422）和印度（n = 442）的商学院研究生——来评估这些关系。利用回归分析，我们发现职业发展和角色塑造在印度似乎不如美国重要，而社会支持在印度似乎更重要。这些影响似乎主要是由职业发展的权力距离、社会支持的集体主义和角色塑造的不确定性回避所支持的民族文化维度所驱动的。我们的研究结果对跨国公司具有实际意义，包括美国大型会计师事务所。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.