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題名 The Organizational Culture of Public Accounting Firms: Evidence from Taiwanese Localand US Affiliated Firms
作者 吳安妮
Chow, Chee W. ; Harrison, Graeme L. ; McKinnon, Jill L. ; Wu, Anne
日期 2002
上傳時間 22-Oct-2010 23:33:24 (UTC+8)
摘要 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.
關聯 Accounting Organizations and Society,27(4/5),347-360
資料類型 article
DOI http://dx.doi.org/10.1016/S0361-3682(01)00033-2
dc.creator (作者) 吳安妮zh_TW
dc.creator (作者) Chow, Chee W. ; Harrison, Graeme L. ; McKinnon, Jill L. ; Wu, Anne-
dc.date (日期) 2002-
dc.date.accessioned 22-Oct-2010 23:33:24 (UTC+8)-
dc.date.available 22-Oct-2010 23:33:24 (UTC+8)-
dc.date.issued (上傳時間) 22-Oct-2010 23:33:24 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/47417-
dc.description.abstract (摘要) 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.-
dc.language zh_TWen
dc.language.iso en_US-
dc.relation (關聯) Accounting Organizations and Society,27(4/5),347-360en
dc.title (題名) The Organizational Culture of Public Accounting Firms: Evidence from Taiwanese Localand US Affiliated Firmsen
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1016/S0361-3682(01)00033-2en_US
dc.doi.uri (DOI) http://dx.doi.org/10.1016/S0361-3682(01)00033-2en_US