National Culture and Sustainability Disclosure Practices: A Literature Review
The aim of this paper is to examine the extent to which national culture is an explanatory variable for firmâ€™s disclosure choices for sustainable development in the advanced, emerging and developing nations of the world, especially that entities interact in globally knowledge-based economies. A review of theoretical and empirical studies carried out on some developed, emerging and developing nations was undertaken with particular reference to traits characterised in specific national cultural environments about their effects on sustainability disclosures. The reviews show that not much work had been done in this area of study, in particular concerning social and environmental disclosures. Furthermore, studies are in the developed nations as compared with the emerging and developing economies. The studies reviewed focused more on cross-national design with less attention on the longitudinal aspect. It was not possible to review papers that were not written in English language, just as it is also important to state that, not all published works were reviewed, especially with access denied to some online. There is a need for more empirical evidence to further justify the relevance of this study area for global sustainability disclosures and development. The review adds value with the recognition of the need to gear up researchers and policy making bodies to encourage advancement of studies on the intellectual capital concept and resource-based value theory to enhance sustainability development globally.
ACCA (2007), Going Concern? A Sustainability Agenda for Action (London).
ACCA (2008), Reporting: Sustainability Briefing Paper 1, accessed 10 September 2016.
ACCA (2009), ‘Sustainability and the Accountant’ [online text], accessed 10 September 2016.
Adebambo, H. O., Ashari, H., & Nordin, N. (2014). Sustainable Environmental Manufacturing Practice (SEMP) and Firm Performance: Moderating Role of Environmental Regulation. Journal of Management and Sustainability, 4(4), 167–177.
Adelopo, I., Moure, C. R., & Obalola, M. (2013). On the Effects of Legal and Cultural Institutions on Corporate Social Disclosures by Banks, Occasional Paper 87, Leicester Business School, De Montfort University, Leicester. UK. 1-21.
Adhikari, A., Emerson, D., Gouldman, A., & Tondkar, R. (2015). An examination of corporate social disclosures of multinational corporations: A cross-national investigation. Advances in Accounting, 31(1), 100–106.
Akanno, S.N., Che, F., Radda, A., & Uzodinma, I. (2015). “Patterns of Corporate Social and Environmental Disclosure in Nigeria.” International Journal of Business and Finance Management Research, 3, 71-82.
Akman, N. H. (2011). “The Effect of IFRS Adoption on Financial Disclosure: Does Culture Still Play A Role?” American International Journal of Contemporary Research, 1(1), 6-16.
Ali, W., & Rizwan, M. (2013). Factors Influencing Corporate Social and Environmental Disclosure (CSED) Practice in the Developing Countries: An Institutional Theoretical Perspective.International Journal of Asian Social Science, 3(3), 590–609.
Alnajjar, F. K. (2000). “Determinants of Social Responsibility Disclosures of U.S fortune 500 Firms: An Application of Content Analysis”. Advances in Environmental Accounting and Management, 1, 163-200.
Al-Tuwaijri, S. A., & Li, K. E. H. (2003). The Relations among Environmental Disclosure, Environmental Performance, and Economic Performance : A Simultaneous Equations Approach, Accounting, Organisation and Society, 29(5-6), 447-471.
Andrew, B. (1995). Organisational Culture. (2nd ed.). Pitman Publishing.
Baker, K. A. (2004). Organisational Culture in Organisational Culture: An Introduction, edited by Nashreen Tahir. India: ICFAI, University Press.
Ball, R., Robin, A., & Wu, J. S. (2000). Accounting Standards, the Institutional Environment, and Issuer Incentives: Effect on Accounting Conservatism in China. Asia-Pacific Journal of Accounting and Economics, 7, 71–96.
Banutu-Gomez, M. B. (2002). Leading and Managing in Developing Countries: Challenge, Growth, and Opportunities for Twenty-First Century Organisation. Cross Cultural Management: An International Journal, 9(4), 29-41.
Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182.
Baskerville, R. F. (2003). “Hofstede Never Studied Culture.” Accounting, Organisations, and Society, 28, 1-14.
Bebbington, J., Larrinaga, C. & Moneva, J. M. (2008). “Corporate Social Reporting and Reputation Risk Management.” Accounting, Auditing, and Accountability, 21(3), 338-361.
Belkaoui, A.R. (1980).”The Interprofessional Linguistic Communication of Accounting Concepts: An Experiment in Sociolinguistics”, Journal of Accounting Research, 18 (2), 362-374.
Blacconiere, W. G., & Patten, D. M. (1994). “Environmental Disclosure, Regulatory Costs, and changes in Firm Value,” Journal of Accounting and Economics, 18 (3), 367-377.
Branco, M. C., & Rodrigues, L. L. (2006). “Communication of Corporate Social Responsibility by Portuguese Banks: A Legitimacy Theory Perspective. Corporate Communication: An International Journal, 11(3), 232-248.
Brine, M., Brown, R., & Hackett, G. (2007). “Corporate Social Responsibility and Financial Performance in the Australian Context, Autumn, 47-58. http://doi.org/10.1002/hrm.
Chaklader, B., & Gulati, P. A., (2015). “A Study of Corporate Environmental Disclosure Practices of Companies doing Business in India.” Global Business Review, 16 (2), 321-335.
Chand, P., Patel, C., & Day, R. (2008). “Factors Causing Differences in the Financial Reporting Practices in Selected South Pacific Countries in the Post-Convergence Period” Asian Academy of Management Journal, 13(2), 111–129.
Chang, S. J. (2016). Sustainable Evolution for Global Business: A Synthetic Review of the Literature. Journal of Management and Sustainability, 6(1), 1.
Chang, S., & Ahn, J. (2005). “Product and Process Knowledge in the Performance-Oriented Knowledge Management Approach,” Journal of Knowledge Management, 9(4), 114-132.
Chiong, P. T. (2010). An examination of Corporate Sustainability Disclosure Level and its Impact on Financial Performance. Doctor of Philosophy, Multimedia University. Malaysia.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the Relation Between Environmental Performance and Environmental Disclosure : An Empirical Analysis. Accounting, Organization and Society, 33( 4–5), 303–327
Connors, E., & Gao, L. S. (2011). Corporate Environmental Performance, Disclosure and Leverage : An Integrated Approach. International Review of Accounting, Banking & Finance, 3 (3), 1–32.
Davis, S. M. (1984). Managing Corporate Culture. Ballinger, Cambridge, MA.
Deal, T. E., & Kennedy, A. A. (1982). Corporate Cultures: The Rites, and Rituals of Corporate Life. Harmondsworth, Penguin Books.
Deegan, C. & Gordon, B. (1996). “ study of the environmental disclosure practices of Australian corporations.” Accounting and Business Research 26(3), 187-199.
Demaki, G. O. (2013). “Prospects and Challenges of International Financial Reporting Standards to Economic Development in Nigeria,” Global Journal of Management and Business Research, 13(I), 68-74.
Deresky, H. (2000).International Management. Managing Across Borders and Cultures. New-Jersey Prentice Hall.
Ding, Y., Jeanjean, T., & Stolowy, H. (2005). “Why do National GAAP Differ from IAS? The Role of Culture”, The International Journal of Accounting, 40, 325-350.
Dindire, L. M., & Sirok, K. (2013) “National Culture and Intellectual Capital: Comparative Analysis of Romania – Slovenia.” Paper presented at the International Conference “Knowledge Economy – Challenges of the 21st Century” European Regional Development - Limitation and Challenges, 7-8 November, PITEŞT, 280-289.
Doupnik, T. S., & Riccio, E. L. (2006). “The Influence of Conservatism and Secrecy on the Interpretation of Verbal probability Expression in the Anglo and Latin Cultural Areas,” The International Journal of Accounting, 41, 237-261.
Doupnik, T. S. & Richter, M. (2003). “Interpretation of Uncertainty Expressions: A Crossnational Study,” Accounting Organisations and Society, 28, 15-35.
Earley, P. C. (2006). “Leading Cultural Research in the Future: A Matter of Paradigms and Taste.” Journal of International Business Studies, 37, 922–931.
Earnest, D. F., & Sofian, S. (2013). “The Mediating Role of Corporate Governance on Intellectual Capital and Corporate Performance” Journal of Economics, Business and Management, Vol. 1, No. 4, 339-342.
Egbunike, C. F., & Ogbodo, O. (2015). “The Influence of Cultural Values on Accounting Practice in Nigeria” Developing Country Studies, 5(3), 110-121.
Eljayash, K. M. (2015). “Documentation of Environmental Disclosure Practices in the Oil Companies in the Countries of the Arab Spring- Some Evidence from Egypt, Libya, and Tunisia.” Journal of Economics, Business and Management, 3(10), 954-960.
Emanuels, J., Hermes, N., & Hooghiemstra, R. (2010). “The Impact of National Culture and Institutional Environment on Internal Control Disclosures,” University of Groningen, Groningen, The Netherlands.
Emeni, F. K., & Ugbogbo, S. N. (2014). “Accounting Frameworks and Cross-Cultural Effects on Accounting Disclosure Practices in Nigeria,” Covenant Journal of Business and Social Sciences, 6(2), 48-69.
Fakoya, M. B. (2013). ‘Economic Growth, Sustainability, and Sustainable Development: Challenges Facing the BRICS Economic Nation of South Africa” Environmental Economics, 4(3), 72-80.
Finch, N. (2009). “Towards an Understanding of Cultural Influence on the International Practice of Accounting.” Journal of International Business and Cultural Studies, 2(1), 1-6. Retrieved from http://aabri.com/manuscripts/09175.pdf
Frost, G. R., & Wilmshurst, T. (2000). “The Adoption of Environmental-related Management Accounting: An Analysis of Corporate Environmental Sensitivity.” Accounting Forum 24(4): 344-365.
Ghorbanhosseini, M. (2013). “The Effect of Organisational Culture, Teamwork, and Organisational Development on organisational Commitment: the Mediating Role of Human Capital,” Technical Gazette 20, 6, 1019-1025.
Gjuraj, E. (2013). “The Importance of National Culture Studies in the Organisational Context.” European Scientific Journal, 9(11), 160-180.
Gray, R. H., Kouhy, R., & Lavers, S. (1995). Corporate Social and Environmental Reporting: A Review of the Literature and a longitudinal study of United Kingdom Disclosure, Accounting, Auditing, and Accountability Journal, 8(2), 47-79.
Gray, S. J. (1988). Towards a Theory of Cultural-Influence on the Development of Accounting Systems Internationally. Abacus-a Journal of Accounting and Business Studies, 24(1), 1–15.
GRI (2006) Disclosures.pdf and https://www.globalreporting.org/resourcelibrary/GRIG4-Part2-Implementation-Manual.pdf. (accessed: 01/10/2016).
GRI (2010). GRI Reporting in Government Agencies. Retrieved from: https://www.globalreporting.org/resourcelibrary/GRI-Reporting-in-Government-Agencies.pdf. (accessed: 01/010/2016).
Guan, L., & Pourjalali, H. (2010). Effect of Cultural Environmental and Accounting Regulation on Earnings Management: A Multiple Year-Country Analysis. Asia-Pacific Journal of Accounting & Economics, 17(2), 99–127.
Guclu, N. (2003). Orgut Kulturu. Kurgizistan Manas Universitesi, Sasyal Bilimler Dergisi, 6, 147-159.
Håkanson, Lars (2010). “The Firm as an Epistemic Community: The Knowledge Based View Revisited. Industrial and Corporate Change, 19 6: 1801-1828. doi:10.1093/icc/dtq052
Halkos, G., and Tzeremes, N. (2008). “National Culture and Multinational Performance” MPRA, Discussion Paper 08/01, University of Thessaly, Department of Economics, Greece, 1-25.
Halme, M. & Huse, M. (1997). “The Influence of Corporate Governance, Industry and Country Factors on Environmental Reporting.” Scandinavian Journal of Management 13 (2), 137-157.
Hamid, S., Craig, R., & Clarke, F. (1993). “Religion: A Confounding Cultural Element in the International Harmonisation of Accounting.” ABACUS, 29(2), 131-148.
Haniffa, R. M., & Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. ABACUS, 38(3), 317–349. http://doi.org/10.1111/1467-6281.00112
Haniffa, R. M., & Cooke, T. E. (2005). The Impact of Culture and Governance on Corporate Social Reporting. Journal of Accounting and Public Policy, 24(5), 391–430.
Harrison, S.S., and Sullivan, P.H. (2006). Einstein in the Boardroom: Moving Beyond Intellectual Capital to I-Staff, Hoboken, New Jersey: John Wiley & Sons Inc. Ch. 1, 3-9.
Hellriegel, S & Woodman (2001). Organisational Behaviour. (9th ed.) South- Western. 523.
Hermans, R., & Kauranen, I. (2005). Value Creation Potential of Intellectual Capital in Biotechnology: Empirical Evidence from Finland. R & D Management, 35(2), 171-185.
Hofstede, G. H. (2007). “Asian Management in the 21st Century”, Asia Pacific Journal of Management, Vol. 24, 411-420.
Hofstede, G. H. (1980). Cultures Consequences: International Differences in Work-Related Values. Beverly Hills: SAGE Publications.
Hofstede, G. H. (1997). Culture and Organisations: Software of the Mind: Intercultural Cooperation and Its Importance for Survival. Mcgraw-Hill.
Hofstede, G. H. (2001). Culture’s Consequences: Comparing Values, Behaviours, Institutions and Organisations Across Nations. Sage Publications.
Hofstede, G. H., Bond, M. H. (1988). “The Confucius Connection: From Cultural Roots to Economic Growth,” Organizational Dynamics, 16(4), 5-21.
Holcomb J. L, Upchurch, R. S., & Okumus, F. (2007). Corporate social responsibility: what are top hotel companies reporting? International Journal of Contemporary Hospitality Management, 19(6), 461-475.
Hope, O. K. (2003). “Firm-level Disclosures and the Relative Roles of Culture and Legal Origin.” Journal of International Financial Management and Accounting, 14(3), 218–248.
Hope, O. K., Kang, T., Thomas, W., & Yoo, Y. K. (2008). “Culture and Auditor Choice: A Test of the Secrecy Hypothesis.” Journal of Accounting and Public Policy, 27(5), 357–373.
Ijose, O., & Iossifova, A. (2012). “National Culture and the Adoption of Organisational Practices: Evidence from Global Company’s Call Centers in two Market Economies” Journal of International Business and Cultural Studies, 1-11.
Imeokparia, L. (2013). “Impact of Environmental Factors on the Practice of Accounting in Nigeria: A 10-year Longitudinal Study (2001-2011).” Prime Journal of Business Administration and Management, 3(4), 2251–1261. Retrieved from www.primejournal.org/BAM
Innocent, O. C., Okafor, T. G., & Egolum, P. (2014). “An Assessment of Environmental Information Disclosure Practices of Selected Nigerian Manufacturing Companies,” International Journal of Finance and Accounting, 3(6), 349-355.
International Organisation for Standardisation (2007): International Standard ISO/FDIS Available in http://www.jbs.org.jm/pdf/ISO /FDIS_14063_E_.pdf
Ioan-Franc, V., Sirok, K and Dindire, L-M.(2013) “National Culture and Intellectual Capital Inter-Relationships in EU Countries”, International Journal of Euro-Mediterranean Studies, 6(1), 23-42.
Ioannou, I., & Serafeim, G. (2014). “The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries” Harvard Business School Research, 1-34. http://doi.org/http://dx.doi.org/10.2139/ssrn.1799589.
Jaggi, B., & Low, P. Y. (2000). The impact of Culture, Market Forces, and Legal System on Financial Disclosures. The International Journal of Accounting, 35(4), 495–519. http://doi.org/10.1016/S0020-7063(00)00076-5
James, O. K., & Eze, P. G. (2013). “Social and Environmental Accounting: The Challenges of Implementation in Oil Prospecting Companies in The Niger Delta States of Nigeria.” Research Journal of Finance and Accounting, 4(11), 1-6.
Johnson, G., Whittington, R., & Scholes, K. (2012). Fundamentals of Strategy. Harlow: Pearson Education. 134
Jones, M. C., Cline, M., & Ryan, S. (2006).“Exploring Knowledge Sharing in ERP Implementation: An Organisational Culture Framework,” Decision Support Systems, 41, 434.
Kakabadse, N. K., Rozuel, C., & Lee-Davies, L. (2005). “Corporate Social Responsibility and Stakeholder Approach: A Conceptual Review.” International Journal of Business Governance and Ethics, 1(4), 277-302. http//doi.org/10.1504/IJBGE.2005.006733.
Kolesnik, K. (2013). “The Role of Culture in Accounting in the Light of Hofstede’s, Gray’s and Schwartz’s Cultural Dimensions Theories- A Literature Review,” Financial Internet Quarterly, 9(3), 33-41.
Kuchta, D. and Sukpen, J.(2011). “The Influence of Culture on Accounting Systems,” Journal of Intercultural Management, 3(2), 57-75.
La Porta, R., Lopez-de-Silanes, F., Shleifer, A. & Vishny, R.W. (2000). “Investor Protection and Corporate Governance.” Journal of Financial Economics, 58, 3-27.
Lai, M. F., & Lee, G. G. (2007). “Relationships of Organisational Culture towards Knowledge Activities,” Business Process Management Journal, 13(2), 306-322.
Laskowska-Rutkowska, A., & Warszawie, S. G. H. (2009). “The Impact of National and Organisational Culture on the Cooperation of Firms- A Supply Chain Perspective” Journal of Intercultural Management, 1(2), 5-16.
Linowes, R.G. (1993). “The Japanese Manager’s Traumatic Entry into the United States: understanding the American-Japanese Cultural Divide,” The Academy of Management Executive VII( 4), 24.
Madawaki, A. (2014). The impact of Regulatory Framework and Environmental Factors on Accounting Practices by Firms in Nigeria. Procedia - Social and Behavioral Sciences, 164(0), 282–290.
Martins, E. C., & Terblanche, F. (2003). “Building Organisational Culture that Stimulates Creativity and Innovation,” European Journal of Innovation Management, 6(1), 64-74.
Martín-de-Castro, G., Delgado-Verde, M., López-Sáez, P. I., & Navas-López, J. E.( 2011). “Towards An Intellectual Capital-Based View of the Firm”: Origins and Nature. Journal of Business Ethics, 98, 649-662.
Matsumoto, D., and Juang, L. (2004). Culture and Psychology, 3rd ed. Belmont: Wadsworth/Thomas Learning.
Mention, A. L. (2012). “Intellectual Capital, Innovation and Performance: a Systematic Review of The Literature,” Business and Economic Research, 2(1), 1-37.
Moura-Leite, R., Padgett, Robert., & Galán, José (2014). “Stakeholder Management and Non-participation in Controversial Business,” Business and Society 53 (1), 45-70.
Naghshbandi, N., Ombati, R.M.,& Khosravi, V. (2016). “Empirical Study on The Impact of Culture on Accounting Practices: Does It Disappear After the Introduction of IFRS?”, International Journal of Research in Business, Management, and Accounting, 2(3), 108-120.
Namazie, P. (2003). “Factors Affecting the Transferability of HRM Practices in Joint Ventures,” Career Development International, 8(7), 357-366.
Nazarian, A., Irani, Z., and Ali, M. (2013). “The Relationship between National Culture and Organisational Culture: The Case of Iranian Private Sector Organisations.” Journal of Economics, Business, and Management, 1(1), 11-15.
Nor, N., Bahari, N. A. S., Adnan, N. A., Kamal, S. M. Q. A. S & Ali, I. M., (2016). The Effects of Environmental Disclosure on Financial Performance in Malaysia. 7th International Economics and Business Management Conference, 5th and 6th October 2015. Procedia Economics and Finance, Volume 35, 117-126.
Noravesh, I., Dilami, D. Z., & Bazaz, M. S. (2007). “The Impact of Culture on Accounting. Does Gray’s Model Apply to Iran?” Review of Accounting and Finance, 6(3), 254-272.
Once, S., & Almagtome, A. (2014). “The Relationship Between Hofstede’s National Culture Values and Corporate Environmental Disclosure: An International Perspective,” Research Journal Business and Management, 1(3), 279-303.
Orij, R. (2010). Corporate social disclosures in the context of national cultures and stakeholder theory. Accounting, Auditing & Accountability Journal, 23 (7, SI), 868–889. http://doi.org/10.1108/09513571011080162
Perera, H., Cummings, L., & Chua, F. (2012). “Cultural Relativity of Accounting Professionalism: Evidence from New Zealand and Samoa,” Advances in Accounting, incorporating Advances in International Accounting, 28, 138-146.
Perry, M., & Singh, S. (2011). Corporate Environmental Responsibility in Singapore and Malaysia: The Potential and Limits of Voluntary Initiatives. United Nations Research Institute for Social Development, Technology, Business, and Society Programme Paper Number 3 April,
Popoola, O. M. J. (2014). “Forensic Accountants, Auditors, and Fraud: Capability and Competence Requirements in the Nigerian Public Sector,” A Thesis submitted to the Othman Yeop Abdullah Graduate School of Business, Universiti Utara Malaysia, in fulfillment of the requirements for the Degree of Doctor of Philosophy, Malaysia.
Rahman, S. A., Yusoff, R. B., Mohamed, W. N. (2009). Environmental Disclosure and Financial Performance: An Empirical Study of Malaysia, Thailand, and Singapore”. Social and Environmental Accountability Journal,29(2), 46-58.
Raja Adzrin, R.A., Abu Thahir, A.N., and Maisarah, M.S. (2009). “Value Creation Strategy for Sustainability,” Accountants Today, 22(1), 12-13.
Robinson, H., Carrillo, P., Anumba, C., & Al-Ghassani, A. (2005). ‘‘Knowledge Management Practices in large Construction Organizations’’, Engineering, Construction and Architectural Management, 12 (5), 431-45.
Roos, G., Pike, S., & Fernstrom, L. (2005). Managing Intellectual Capital in Practice. Oxford: Butterworth-Heinemann. Chapter 1, 19-28.
Roy, A., & Ghosh, S. (2011). “The Bilateral Association between Discretionary Environmental Disclosure Quality and Economic Performance: An Asian Perspective.”The IUP Journal of Accounting Research & Audit Practices, 10(2), 7-27.
Saleh, M., Zulkifli, N., Muhamad, R. (2011). “Looking for Evidence of The Relationship between Corporate Social Responsibility and Corporate Financial Performance in an Emerging Market.”Asia-Pacific Journal of Business Administration, 3(2), 165-190.
Salter, S. B., & Lewis, P. A. (2011). “Shades of Gray: An Empirical examination of Gray’s Model of Culture and Income Measurement Practices Using 20- F Data”, Advances in Accounting, incorporating Advances in International Accounting, 27, 132-142.
Sanchez, M. P. S., & Palacios, M. A. (2008). “Knowledge-based Manufacturing Enterprises: Evidence from a Case Study,” Journal of Manufacturing Technology Management, 19(4), 447-468.
Schein, E. H. (1985). Organisational Culture and Leadership, (1st ed.), San Francisco, CA: Jossey-Bass.
Schultz, J. J., & Lopez, T. J. (2001). “The Impact of National Influence on Accounting Estimates: Implications for International Accounting Standard-setters” The International Journal of Accounting, 36, 271-290.
Schwartz, S. H. (1994). “Beyond Individualism-Collectivism: New Cultural Dimensions of Values. In U. Kim, H.C. Triandis, C. Kagitcibasi, S.C. Choi, G, Yoon (Ed.), Individualism-Collectivism: Theory, Method, and Applications (85-119). London: Sage, cited after A. C. W. Chui, A. E. Lloyd, C.C.Y., Kwok (2002): The Determinants of Capital Structure: Is National Culture a Missing Piece to the Puzzle? Journal of International Business Studies, 33, 99-127.
Sekaran, U. (2003). Research Methods for Business: A Skill Building Approach, John Wiley & Sons Inc, Ch. 5, 94-96.
Subramaniam, M., & Youndt, M. A. (2005). “The Influence of Intellectual Capital on the Types of Innovative Capabilities.”Academy of Management Journal, 48 (3), 450-463.
Tabara, N., and Nistor, C. (2014). “Cultural Dimensions in Accounting Systems,” European Journal of Accounting, Finance, and Business, 2(1), 12-22.
Tartaraj, A. & Hoxha, E. (2014) “Culture: An important Factor in Determining the Accounting System” Interdisciplinary Journal of Research and Development, 1(1), 31-36.
Tayeb, M. (1979), “Cultural Determinants of organisational Response to Environmental Demands: An Empirical Study in Iran,” M.Litt Dissertation, Department of Humanity, Eng., University of Oxford, UK.
Tayeb, M.H. (1996).The Management of a Multicultural Workforce. London: John Wiley & Sons Inc.
Teoh, H. Y., Pin, F. W., Joo, T. T., & Ling, Y. Y. (1998). “Environmental Disclosure-Financial Performance Link: Further Evidence from Industrialising Economy Perspective.” Osaka, Japan.
Tsakumis, G. T. (2007). The Influence of Culture on Accountants’ Application of Financial Reporting Rules. Abacus, 43(1), 27–48. http://doi.org/10.1111/j.1467-6281.2007.00216.x
Tsang, E. W. K. (1998). A Longitudinal Study of Corporate Social Reporting in Singapore: The Case of the Banking, Food and Beverages and Hotel Industries. Accounting, Auditing & Accountability Journal, 11(5), 624–635. http://doi.org/10.1108/09513579810239873
Tsui, J.S.L. (2001). “The Impact of Culture on the Relationship between Budgetary Participation, Management Accounting Systems, and Managerial Performance: An Analysis of Chinese and Western Managers,” The International Journal of Accounting, 36, 125-146.
Ullah, Md H., Hossain, M., & Yakub, K. M. (2014). “Environmental Disclosure Practices in Annual Reports of the Listed Textile Industries in Bangladesh.” Global Journal of Management and Business Research: the Accounting and Auditing, 14(1), ver1, 96-108.
Wang, W.Y., & Chang, C. (2005). “Intellectual Capital and Performance in Causal Models: Evidence from the Information Technology Industry in Taiwan.” Journal of Intellectual Capital, 6 (2), 222-36.
Wernerfelt, B. (1984).”The Resource-based View of the Firm.” Strategic Management Journal, 5(2), 171-180.
Yang, S., & Kang, H. H. (2008). “Is Synergy always Good? Clarifying the Effect of Innovation Capital and Customer Capital on Firm Performance in Two Contexts.” Technovation, 28 (10), 667-678.
Yesil, S., & Kaya, A. (2013). “The Effect of Organisational Culture on Firm Financial Performance: Evidence from a Developing Country.” Social and Behavioural Sciences, 81, 428-437.
Yildiz, E, (2014). “A Study on the Relationship between Organisational Culture and Organisational Performance and a Model Suggestion,” International Journal of Research in Business and Social Science, 3(4), 52-66.
Young, M. (2013). “Cultural Influences on Accounting and Its Practices” A Senior Thesis Submitted in Partial Fulfilment of the Requirements for graduation in the Honors Program, Liberty University. Spring.
Yusoff, H., & Lehman, G. (2003): “International Differences on Corporate Environmental Disclosure Practices: A Comparison between Malaysia and Australia,” Advances in Environmental Accounting and Management, 8, 163-200.
Copyright (c) 2017 Indian-Pacific Journal of Accounting and Finance
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright of all articles published in the Indian Pacific Journal of Accounting and Finance (IPJAF) belongs to their respective authors. Site users are permitted to download and print the articles for personal use. Further reproduction and/or distribution is not permitted, except for brief excerpts or quotations intended for inclusion in some other original works. In this case, proper attribution must be made to the author/copyright holder, and the place of publication must be acknowledged. Altering, editing or otherwise modifying the content of information obtained from the Indian Pacific Journal of Accounting and Finance (IPJAF) is a breach of copyright.
While you retain the copyright of your original material, by publishing in the Indian Pacific Journal of Accounting and Finance (IPJAF) , you will have agreed to the following contractual terms:
- The article is the original work of the stated author(s).
- The work has not been published previously.
- If the Article contains copyright material owned by others, written permission has been obtained from the copyright owner(s) to republish such material in any print or electronic medium and that you have included appropriate acknowledgement of such rights in the Article.
- The author agrees to grant a non-exclusive license to the Indian Pacific Journal of Accounting and Finance (IPJAF) to communicate the work to the public.
- The Indian Pacific Journal of Accounting and Finance (IPJAF) may use the article for publicity purposes.
- The Indian Pacific Journal of Accounting and Finance (IPJAF) may publish the article on third-party sites.
- Any subsequent publication of the article by the authors will carry the acknowledgement: First published in the Indian Pacific Journal of Accounting and Finance (IPJAF) [http://ipjaf.omjpalpha.com]
The Indian Pacific Journal of Accounting and Finance (IPJAF) has taken all reasonable measures to ensure that material contained in this website is the original work of the author(s). However, the Journal gives no warranty and accepts no responsibility for the accuracy or the completeness of the material; no reliance should be made by any user on the material. The user should check with the authors for confirmation.
Articles published in the Indian Pacific Journal of Accounting and Finance (IPJAF) do not represent the views held by the editors and members of the editorial board. Authors are responsible for all aspects of their articles except the editorial screen design.