Задание

Match the parts of the review with their titles.

A Critical Review of Goodwin et al., 2000, "The influence of culture on accountants' ethical decision making in Singapore and Australia", Accounting Research Journal, vol.13, no. 2, pp 22-36.

Using Hofstede’s (1980, 1983 and 1991) and Hofstede and Bond’s (1988) five cultural dimensions, Goodwin et al. (2000) conducted a study on the influence of culture on ethical decision making between two groups of accountants from Australia and Singapore.

This research aimed to provide further evidence on the effect of cultural differences since results from previous research have been equivocal. The study reveals that accountants from the two countries responded differently to ethical dilemmas in particular when the responses were measured using two of the five cultural dimensions. The result agreed with the prediction since considerable differences existed between these two dimensions in Australians and Singaporeans (Hofstede 1980, 1991). However, the results of the other dimensions provided less clear relationships as the two cultural groups differed only slightly on the dimensions.

To the extent that this research is exploratory, the results of this study provide insights into the importance of recognising cultural differences for firms and companies that operate in international settings. However, several limitations must be considered in interpreting the study findings.

Despite some deficiencies in methodology, to the extent that this research is exploratory i.e. trying to investigate an emerging issue, the study has provided some insights to account for culture in developing ethical standards across national borders.

In summary, it has to be admitted that the current study is still far from being conclusive.

Further studies must be undertaken, better measures must be developed, and larger samples must be used to improve our understanding concerning the exact relationship between culture and decision making.

Title and bibliographical details of the text

Introduction

Presentation of the aim/purpose of the article and key findings

Reviewer’s judgement

The conclusion which summarises reviewer’s judgement

Offers and recommendations