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The Effect of Motivational Values on Professionalism in Accounting

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  • Masoumeh Sadat Rasouli
  • Bahman Banimahd
  • Ramezan Ali Royaee

Abstract

This study attempts to find out various cultural aspects that have influenced on professionalism of accountants. The aim at this study is to explore a different approach to examine the influence of culture on accountant’s professionalism by using Schwartz’s (1992) model (universal structure of individual-level human motivational values) in domain of accounting. We use Gray model for detecting of professionalism. The findings of this study show that professionalism of accountants is affected by motivational values. Results show that security from motivational values can be influence on professionalism.

Suggested Citation

  • Masoumeh Sadat Rasouli & Bahman Banimahd & Ramezan Ali Royaee, 2015. "The Effect of Motivational Values on Professionalism in Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 19-26, January.
    • Handle: RePEc:hur:ijaraf:v:5:y:2015:i:1:p:19-26
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    References listed on IDEAS

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    1. George T. Tsakumis, 2007. "The influence of culture on accountants’ application of financial reporting rules," Abacus, Accounting Foundation, University of Sydney, vol. 43(1), pages 27-48, March.
    2. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    3. Harry G Barkema & Freek Vermeulen, 1997. "What Differences in the Cultural Backgrounds of Partners Are Detrimental for International Joint Ventures?," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 28(4), pages 845-864, December.
    4. Oriol Amat & John Blake & Philip Wraith & Ester Oliveras, 1999. "Dimensions of national culture and the accounting environment -The Spanish case-," Economics Working Papers 394, Department of Economics and Business, Universitat Pompeu Fabra.
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    1. Mattiullah Butt & Pei Hu & Khuram Shafi & Babur Hayat Malik, 2015. "Study of Organizational Environment, Incentives and Promotion and its Effect on Employee`s Motivation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 91-99, July.

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