The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam

IF 4.6 3区管理学 Q1 BUSINESS, FINANCE

Accounting Auditing & Accountability Journal Pub Date : 2021-06-07 DOI:10.1108/AAAJ-05-2020-4573

Lan Anh Nguyen, Steven Dellaportas, G. Vesty, V. Pham, Lilibeth Jandug, Eva E. Tsahuridu

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引用次数: 8

Abstract

PurposeThis research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.Design/methodology/approachThe study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.FindingsThe findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.Research limitations/implicationsThe code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.Originality/valueOrganisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.

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越南组织文化对企业会计师道德判断和道德意向的影响

目的本研究探讨组织文化对越南企业会计师道德判断和道德意向的影响。设计/方法/方法该研究依赖于从越南283名执业会计师收集的调查数据。组织文化测量使用组织文化评估工具，由卡梅伦和奎因(2011)开发。该文书是根据由四种不同文化组成的竞争价值框架制定的:宗族、等级、市场和民主。道德判断和道德意图是根据受访者对五个道德情景的反应来衡量的，每个情景都与道德准则中的职业行为原则有关。研究结果表明，家族文化(以家庭为导向)对会计人员的道德判断和道德意向具有显著的正向影响。与民主文化和市场文化中的会计师相比，氏族文化中的受访者在评估情景时更符合道德规范，而等级文化中的受访者则没有。强调民主和市场文化的会计师对不道德的情况表现出更宽松的态度，而等级文化(规则导向)的受访者表现出最高的道德态度。研究限制/启示道德准则、其内容以及如何解释和应用可能因职业、组织或文化而异。关于道德决策的组织研究是丰富的，但很少有研究从会计个人的角度将组织文化与道德判断和道德意图联系起来。

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

Accounting Auditing & Accountability Journal BUSINESS, FINANCE-

CiteScore

9.50

自引率

14.30%

发文量

期刊介绍： Dedicated to the advancement of accounting knowledge, the Accounting, Auditing & Accountability Journal publishes high quality manuscripts concerning the interaction between accounting/auditing and their socio-economic and political environments, encouraging critical analysis of policy and practice in these areas. The journal also seeks to encourage debate about the philosophies and traditions which underpin the accounting profession, the implications of new policy alternatives and the impact of accountancy on the socio-economic and political environment.