The Effect of Motivational Values on Professionalism in Accounting

Masoumeh Sadat Rasouli (), Bahman Banimahd and Ramezan Ali Royaee

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2015, vol. 5, issue 1, 19-26

Abstract: This study attempts to find out various cultural aspects that have influenced on professionalism of accountants. The aim at this study is to explore a different approach to examine the influence of culture on accountant’s professionalism by using Schwartz’s (1992) model (universal structure of individual-level human motivational values) in domain of accounting. We use Gray model for detecting of professionalism. The findings of this study show that professionalism of accountants is affected by motivational values. Results show that security from motivational values can be influence on professionalism.

Keywords: Motivational value; culture; professionalism (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hrmars.com/hrmars_papers/Article_03_The_Effect_of_Motivational_Values.pdf (application/pdf)
http://hrmars.com/hrmars_papers/Article_03_The_Effect_of_Motivational_Values.pdf (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hur:ijaraf:v:5:y:2015:i:1:p:19-26

Access Statistics for this article

More articles in International Journal of Academic Research in Accounting, Finance and Management Sciences from Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences
Bibliographic data for series maintained by Hassan Danial Aslam ().