أثر القيم الثقافية للعاملين في الممارسات المحاسبية حالة دراسية عن شركة البوتاس العربية The Impact of Employees Cultural Values on Accounting Practices A Case Study of Arab Potash Company

الشرفاء, عبد الواحد عبدالكريم إبراهيم (2015) أثر القيم الثقافية للعاملين في الممارسات المحاسبية حالة دراسية عن شركة البوتاس العربية The Impact of Employees Cultural Values on Accounting Practices A Case Study of Arab Potash Company. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed at identifying the impact of the cultural values on the accounting practices in the Arab Potash Company as a case study. The cultural values which were specified by Hofostede(1980) are: the individuality versus collectivity, the power distance (authority distance), uncertainty avoidance (avoiding the unknown), trend toward achievement (masculinity values) versus trend toward relationships (femininity values). The study also used the accounting practices which were specified by Gray(1988), that are affected by the cultural values specified by Hofostede. In order to achieve this objective, the researcher used the primary data. The researcher also used a questionnaire that was distributed to 49 respondents, including a financial manager, a head of a department, and an accountant by the intentional method. The study concluded a number of results, the most notably: 1- There is a high professionalism in the Arab Potash Company because of the presence of a medium individuality and a power distance as well as a high uncertainty avoidance and a relatively high trend to achievement (masculinity values). 2- There is a high reliability in the Arab Potash Company because of the presence of a medium individuality and a power distance as well as a ع high uncertainty avoidance and a relatively high trend to achievement (masculinity values). 3- There is a high preservation in the Arab Potash Company because of the presence of a medium individuality and a power distance as well as a high uncertainty avoidance and a relatively high trend to achievement (masculinity values). 4- There is a high transparency in the Arab Potash Company because of the presence of a medium individuality and a power distance as well as a high uncertainty avoidance and a relatively high trend to achievement (masculinity values). The researcher suggests that there are other reasons which may have an impact in the existence of high professionalism, high consistency, high conservatism and high transparency in the Arab Potash Company, which is illustrated in the company commitment with the international accounting criteria, that appeared clearly through reviewing the annual reports for the company for the years :2011, 2012, 2013 and 2014. Key words ; cultural values , accounting practices , Arab Potash Company.

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