Relationship between Cultural Values and Professional Commitment and Ethical Ideologies in the Accounting System of Iran

Abstract

The current study aims to investigate the relationship between cultural values and professional commitment and ethical ideologies in the accounting system of Iran. The cultural values criteria in this study include Power Distance Index (PDI), Uncertainty Avoidance Index (UAI), Individualism (IDV), and Masculinity (MAS). In order to measure the cultural values, the questionnaire of Hofstede (1991); for measuring professional commitment, Clikeman and Hening's (2000) standard questionnaire, and for measuring ethical ideologies, Forsyth's (1980)  ethical position questionnaire is employed. The sample for research includes 115 listed companies on the Tehran Stock Exchange during 2004-2010. In order to testing the hypotheses, the ordinary least squared regression model has been employed. Research findings indicate that variables such as individualism and masculinity have a weak positive relationship with professional commitment, further, idealism and relativism ethical ideologies and the indicator of uncertainty avoidance regarding the future has a weak positive relationship with professional commitment and relativism ideology has a weak negative relationship with idealism ideology. Finally, power distance has a weak positive relationship with professional commitment and idealism ideology have a weak negative relationship with relativism ideology. Also among the variables of cultural values, the masculinity index has the most impact on idealism ideology and the individualism index has the least impact on professional commitment.