Culture and Accountants' Perceptions of Environmental Reporting Practice
通过访谈马来西亚和澳大利亚上市公司会计师，发现集体主义、不确定性规避等文化价值观影响环境报告实践，但国家文化维度与亚文化维度存在不一致。
ABSTRACT This paper seeks to investigate and interpret the possible link between culture and the perceptions of accountants on corporate environmental reporting practices (ENRPs) on a two‐country basis, i.e. between Malaysia and Australia. Using Hofstede's (1980) and Gray's (1988) cultural value framework, the paper employs a qualitative approach through interviews conducted with corporate accountants in publicly listed companies in Malaysia and Australia. It is revealed that ENRPs in both countries are influenced by cultural values, in particular collectivism , high uncertainty avoidance , uniformity , conservatism and secrecy . Despite the fact that types of cultural and sub‐cultural dimension pertaining to reporting practice in Malaysia and Australia are similar, mixed findings are found when compared with national cultural values (Hofstede, 1980) and sub‐cultural values (Gray, 1988). The consistencies of cultural dimensions found in ENRP in these two countries and the orientation of the practice across nations indicate a promising move towards standardization and harmonization of successful implementation of environmental accounting and reporting. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment