Mendeley出力
＜図書＞
A comparative study of professional accountants' judgements
| 責任表示 | by Chris Patel |
|---|---|
| シリーズ | Studies in managerial and financial accounting ; v. 15 |
| データ種別 | 図書 |
| 出版情報 | Amsterdam ; Tokyo : Elsevier JAI , 2006 |
| 本文言語 | 英語 |
| 大きさ | vii, 220 p. : ill. ; 24 cm |
| 概要 | This research monograph is an empirical examination of cultural influences on judgements of professional accountants from Australia, India and Malaysia in relation to a number of ethical issues in acc...unting including auditor-client conflict resolution, whistle blowing as an internal control mechanism and social desirability response bias. The study informs and guides both the theoretical specification and treatment of culture and its operationalization and methodology. It is shown that enhancement in the quality of cross-cultural research in accounting can be accomplished by providing greater insight into the depth, richness and complexity of cultural similarities and differences between and across nations by complementing the quantified dimensional based cultural measures with relevant historical, sociological and psychological literature. The findings of the study have implications for the management of multinational enterprises, the international convergence and harmonisation of accounting and auditing standards, and for cross-cultural accounting research. This research monograph would be particularly useful for researchers and research students interested in international dimensions of accounting and in ethical issues in international business. Book jacket.続きを見る |
所蔵情報
| 状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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中央図 4A | 336.97/P 27 | 2006 |
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010212011000172 |
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書誌詳細
| 一般注記 | Includes bibliographical references (p. 207-220) |
|---|---|
| 著者標目 | *Patel, Chris |
| 書誌ID | 1001447059 |
| ISBN | 0762310626 |
| NCID | BA77854443 |
| 巻冊次 | ISBN:0762310626 ; XISBN:9780762310623 |
| 登録日 | 2011.05.09 |
| 更新日 | 2011.05.09 |