The Relationship between demographic variables, individualism and collectivism of professional accountants: the case of Australia and Egypt

The aim of this study is to identify and explore the relationship between demographic variables and individualism and collectivism across two nations - Australia and Egypt. Quantitative and qualitative approaches were used to measure the variables. To obtain quantitative data, a sample of 264 professional accountants working in the Egyptian and Australian banking industry participated in this study. A questionnaire based on Hofstede's (1980) Work-Related Cultural Value scale was used to measure individualism-collectivism. To obtain qualitative data, a structured interview was conducted with 10 Egyptian and 10 Australian accountants. Findings from both quantitative and qualitative data suggested that there was a significant difference between the two nations with respect to the individualism-collectivism cultural dimension. It also showed that individualism-collectivism was significantly associated with the size of the organization, and the education and experience of both groups. Findings of this study have implications for the practice, research and education of accountants in Egypt and Australia.