期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2015
期号：3470
页码：19-26
出版社：Human Resource Management Academic Research Society
摘要：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.
