The influence of organisational culture on corporate accountants' ethical judgement and ethical intention in Vietnam

Lan Anh Nguyen, Steven Dellaportas, Gillian Maree Vesty, Van Anh Thi Pham, Lilibeth Jandug, Eva Tsahuridu

Research output: Journal PublicationArticlepeer-review

2 Citations (Scopus)

Abstract

Purpose: This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam. Design/methodology/approach: The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics. Findings: The findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude. Research limitations/implications: The code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures. Originality/value: Organisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.

Original languageEnglish
Pages (from-to)325-354
Number of pages30
JournalAccounting, Auditing and Accountability Journal
Volume35
Issue number2
Early online date7 Jun 2021
DOIs
Publication statusPublished Online - 7 Jun 2021

Keywords

  • Code of ethics
  • Ethical decision-making
  • Ethical intention
  • Ethical judgement
  • Organisational culture
  • Vietnam

ASJC Scopus subject areas

  • Accounting
  • Economics, Econometrics and Finance (miscellaneous)

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