The organizational culture of public accounting firms: evidence from Taiwanese local and US affiliated firms

Chee W. Chow, Graeme L. Harrison*, Jill L. McKinnon, Anne Wu

*Corresponding author for this work

    Research output: Contribution to journalArticlepeer-review

    63 Citations (Scopus)

    Abstract

    This study examines the organizational cultures of public accounting firms with data from US affiliated international accounting firms in Taiwan and Taiwanese local firms. Hypotheses are tested about the impact of the national culture of the US firms on their Taiwanese affiliates, and about cultural differences across function and rank. The study extends previous research by (1) examining an oriental country whose culture is significantly different from that of the US, (2) using the Hofstede, G., Neuijen, B., Ohayv, D. D., & Sanders G. (1990). Measuring organizational cultures: a qualitative and quantitative study across twenty cases. Administrative Science Quarterly, 35, 286-316 practices-based measure of organizational culture, and (3) examining the importance of the fit between employee preferences and organizational culture in influencing organizational commitment, job satisfaction and propensity to remain with the organization. Support is found for the cultural impact and fit hypotheses. Additonally, while culture is found to be relatively homogeneous across function, differences are found across rank.

    Original languageEnglish
    Pages (from-to)347-360
    Number of pages14
    JournalAccounting, Organizations and Society
    Volume27
    Issue number4-5
    DOIs
    Publication statusPublished - 2002

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