Business Commons^™

Measurement Invariance Of The Pay Satisfaction Questionnaire Across Three Countries, Filip Lievens, Frederik Anseel, Michael M. Harris, Jacob Eisenberg

Research Collection Lee Kong Chian School Of Business

In recent years, pay satisfaction has been increasingly studied in an international context, prompting the importance of examining whether the Pay Satisfaction Questionnaire (PSQ) is invariant across countries other than the United States. This study investigated the measurement invariance across three countries, namely, the United States (N = 321), Belgium (N = 301), and Cyprus (N = 132). Results showed that the measurement structure of the PSQ was invariant across these different countries because there was no departure from measurement invariance in terms of factor form, factor pattern coefficients, factor variances, and factor covariances. These results show promise for the …

An Analysis Of The Obstacles Of Culture, Government, And Lack Of Support For International Accounting Standards, Bethany Theodore

Senior Honors Theses

With the prevalence of international markets comes the need for universal accounting standards. The International Accounting Standards Board has created a set of these standards, but unfortunately some skeptics have found that the obstacles of culture, government, and lack of support would make these standards impossible to implement. Since the globalization of international standards is inevitable, there must be a way to get past the present obstacles. Through an analysis of the countries of China, India, and Australia, it has been found that it is possible to have the same accounting standards among diverse countries. International accounting standards will become …

Exploring The Values Orientations Of International Accounting Students: Implications For Educators, A. Abraham

Faculty of Commerce - Papers (Archive)

The internationalisation of accounting education has grown significantly over the last decade, with Australia now being the third largest provider of international degrees. This internationalisation has brought benefits to both students and academics by widening their understandings and perspectives of other countries and cultures. The diversity has also provided a basis for researching the impact of culture on student’s approaches to teaching and learning. However, no study to date has measured and analysed the tensions that exist between the cultural values of students and educators. This paper reports an exploratory study of postgraduate students enrolled in a foundation accounting subject …

An International Comparison Of Student Perceptions Of Earnings Management: Evidence Of Effects Of National Origin Between Mexico And The United States, Marshall A. Geiger, Carmen Quirvan, Alejandro Hazera

Accounting Faculty Publications

Manipulating reported earnings is a temptation faced by accountants and financial professionals around the world. Manipulating, or “managing,” one’s accounting earnings takes a variety of forms and includes not only the avoidance of prescribed accounting rules but also the practice of selectively choosing accounting estimates or timing operating decisions to move reported earnings toward a desired goal. Prior research reveals wide disagreement regarding the perceived ethical acceptability of this practice. This study investigates whether national origin influences perceptions of earnings management. Participants from the United States and Mexico evaluated thirteen vignettes describing various earnings management practices (Merchant and Rockness 1994). …

The Effects Of Culture On Decision Making And Judgment, Donnel A. Briley

Donnel A Briley

No abstract provided.

Understanding Chinese Business Behaviour: A Historical Perspective, Taieb Hafsi, Li Yan

Research Collection Lee Kong Chian School Of Business

The behaviour of Chinese business has been studied by a variety of strategic management scholars (see in particular Hafsi and Tian, 2005; Peng, 2006; Peng and Heat, 1996). Most of these studies rely on traditional data gathering, either in the form of interviews or published data banks. Very little attention has been given to history as a determinant of strategic behaviour. In this paper, we propose that the cognitive orientation of Chinese managers is dominated by their knowledge and understanding of Chinese history. We take the Three Kingdoms historic novel as a proxy to history to derive basic behavioral norms …

The Cultural Impact Of Information Systems – Through The Eyes Of Hofstede – A Critical Journey, M. L. Jones, I. Alony

Faculty of Commerce - Papers (Archive)

With the increasing levels of multiculturalism in today’s business and the proliferation and essentiality of information systems, development and management of IS needs to be considered in light of the cultural factors which impact upon its utility. Hofstede’s work on culture is the most widely cited in existence. His observations and analysis provide scholars and practitioners a valuable insight into the dynamics of cross-cultural relationships. However, such a groundbreaking body of work does not escape criticism. Hofstede has been dogged by academics discrediting his work in part or whole. Nonetheless, far more scholars exist who support Hofstede than those that …

The Impact Of Cultural And Religious Values On Adoption Of Innovation, Angela Hausman, Morris Kalliny

Business and Information Technology Faculty Research & Creative Works

Although managing the adoption of innovations domestically can be frustrating, the complexity of the issue increases tremendously when companies take a global approach to marketing. Differences in cultural and religious values can have a great impact on the process of innovation adoption. This study investigates the role of these cultural and religious values, specifically, collectivism/individualism/, uncertainty avoidance and power distance. a conceptual model is presented to illustrate the relationship between cultural/religious values and adoption of innovation.

The Urge To Merge: Accounting Firm Mergers, Mark E. Pickering

Mark E Pickering

The article focuses on the significance of merger and acquisitions for accounting firms in Australia. According to the author, the expected benefits of mergers include geographic expansions, gaining scale, adding new services, gaining access to capabilities and addressing issues in one or both firms. It is stated that the possibilities of a successful merger can be developed through merger benefit adjustments, merger-fit and integration approach.

What Lessons Can We Learn From Babe, A Sheep-Pig,, Janet G. Sayers, Lara Ruffolo

Janet G Sayers