Critique_Intro_Conclusion_sample - exploratory, results of...

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(Sample extract from a critical review of an article) A Critical Review of Goodwin et al, 2000, Decision making in Singapore and Australia: the influence of culture on accountant’s ethical decisions, Accounting Research Journal, vol.13, no.2, pp22-36 Introduction Using Hofstede’s and Bond’s (1988) five cultural dimensions, Goodwin et al (2001) 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 ambiguous. The study reveals that accountants from 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 Australian and Singaporeans (Hofstede 1908, 1991). To the extent that this research is
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Unformatted text preview: exploratory, results of this study provide insights into the importance of recognizing cultural differences for firms and companies that operate in international settings. However, several limitations such as the assessment tool and the number of participants must be considered in interpreting the study findings. Conclusion 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. 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. Adapted from:
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This note was uploaded on 02/20/2012 for the course ESL 501 taught by Professor Spear,a during the Spring '08 term at University of Illinois, Urbana Champaign.

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