The interaction between national and organizational culture in accounting firms: An extension

Abstract

Soeters & Schreuder (Accounting, Organizations & Society, pp. 75–85, 1988) examined the interaction between national and organizational culture in accounting firms operating in The Netherlands. This paper is an extension of that research in that we examine the impact of national and organizational culture on British and Australian chartered accountants. U.S. public accountants are also used in the research design as a comparison group. The results show a strong interaction between national and organizational culture for accounting firms operating in the U.K., but are inconclusive for firms operating in Australia. Implications of these results and recommendations for future research are also discussed.