The unobservable nature of the national culture is one of the main limits of research studying the impact of values systems’ in management sciences. This is why we aim in this study to identify a measure to three cultural dimensions namely, individualism (IND), masculinity (MASC) and long-term orientation (LTO). Our methodology is based on structural equation modeling (SEM) under LISREL approach, where latent variables are economic and demographic characteristics. Findings for the cross-national study over a period of 7 years including Tunisia, France, and Canada show that ecological indicators are able to determine studied cultural dimensions. However, due to the dynamic character of culture, some studied indicators are no longer the same as identified in prior studies.
To improve the information quality and defend investors’ interests, the current challenge is no longer only to set up an audit committee, but also to ensure its independence. Nevertheless, this independence is not always guaranteed and it depends on several factors. The study aims to identify the determinants of the audit committee independence. We identify factors linked to the manager attributes and factors linked to the firm characteristics. The empirical study is drawn on a sample of Canadian firms over a period of five years. The results show that the independence of the audit committee is negatively related to the size of the board of directors and to the presence of the manager within the remuneration committee. Furthermore, independence of the audit committee seems to be positively linked to the independence of the board of directors and the existence of intangible assets.
The article aims at studying the adaptability of international accounting standards to emerging countries. We use a cultural approach based on the accounting subculture (Gray, 1988) that highlights the relationship between cultural dimensions (power distance, uncertainty avoidance, individualism vs. collectivism, masculinity vs. femininity), and accounting values (professionalism vs. statutory control, uniformity vs. flexibility, conservatism vs. optimism and discretion vs. transparency). The cultural approach reveals the magnitude of adaptability of international accounting standards to emerging countries by considering the Tunisian example. Thus, we first identify the culture of the studied context by a questionnaire including the evolution tendency of this context. Secondly, we identify the cultural context required to adopt the international accounting referent. Our results reveal that the Tunisian cultural context is slightly different from that required for the adoption of the international referent. However, we have observed a process of convergence towards it.
L’objectif de cet article est d'examiner l'impact des systèmes de valeurs sur la pratique de gestion des résultats à travers une analyse cross-nationale. Les valeurs culturelles incluent la distance hiérarchique, l’aversion à l'incertitude, l'individualisme, la masculinité et l'orientation à long terme. L'étude interculturelle utilise la méthode des équations structurelles par l'approche LISREL. Les résultats montrent que toutes les dimensions culturelles étudiées sont capables de définir la culture nationale dans les pays échantillons. Toutefois, les résultats indiquent que seules trois dimensions culturelles expliquent les différences au niveau de la pratique de gestion des résultats dans le contexte étudié. Ces dimensions sont en effet, la distance hiérarchique, l’aversion à l’incertitude et l’individualisme.
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