Cultural Impacts on Accounting Behavior

This book aims to analyze whether and how culture affects accounting behaviors, primarily in the Chinese context and with a partial focus on the United States and the international contexts, which contributes to a better understanding about the impacts of culture on accounting (auditing) behaviors.

Culture is a multi-dimensional concept, including Confucian culture, the principle of kinship love, the principle of respecting the worthy, social culture, organization culture, sinful culture, Guanxi culture, eating and drinking culture, sport culture, and etc. The findings about cultural impacts on accounting behaviors can add to the framework of “Institutions, Informal Institutions and Accounting behaviors”.

This book explores several brand new cultural sub-dimensions, including (ethical and religious) school mottos, premarital cohabitation as a tradition-breaking-through behavior, the Chinese Zodiac Anniversary Year as a superstition, local drunk driving, local humanistic atmosphere, post-materialism, sport (Marathon) culture, and China’s cultural tradition of “foreign monks recite scriptures better”, and further investigates their impacts on accounting (auditing behavior).