Purpose

This research examines the impact of organisational culture on the ethical judgement and ethical intention of corporate accountants in Vietnam.

Design/methodology/approach

The study relies on survey data collected from 283 practising accountants in Vietnam. Organisational culture was measured using the Organisational Culture Assessment Instrument, developed by Cameron and Quinn (2011). The Instrument is developed based on the competing values framework comprised of four distinct cultures: clan, hierarchy, market and adhocracy. Ethical judgement and ethical intention were measured based on respondent responses to five ethical scenarios, each linked to a principle of professional conduct in the code of ethics.

Findings

The findings indicate that the clan culture (family oriented) is dominant and has a significant positive influence on accountants' ethical judgement and ethical intention. Respondents in the clan culture evaluate scenarios more ethically compared with accountants in the adhocracy and market cultures but not the hierarchy culture. Accountants who emphasise the adhocracy and market cultures display a more relaxed attitude towards unethical scenarios whereas respondents in the hierarchy culture (rule oriented) display the highest ethical attitude.

Research limitations/implications

The code of ethics, its content and how it is interpreted and applied may differ between professions, organisations or cultures.

Originality/value

Organisational research on ethical decision-making is ample but few studies link organisational culture with ethical judgement and ethical intention from the perspective of individual accountants.

中文翻译：

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组织文化对越南企业会计师伦理判断和伦理意向的影响

目的

本研究考察了组织文化对越南公司会计师的道德判断和道德意向的影响。

设计/方法/方法

该研究依赖于从越南 283 名执业会计师那里收集的调查数据。组织文化是使用由 Cameron 和 Quinn (2011) 开发的组织文化评估工具来衡量的。该工具是基于由四种不同文化组成的竞争价值框架制定的：宗族、等级制度、市场和专制。道德判断和道德意图是根据受访者对五种道德情景的反应来衡量的，每种情景都与道德准则中的职业行为原则相关。

发现

研究结果表明，宗族文化（以家庭为导向）占主导地位，对会计师的伦理判断和伦理意向具有显着的正向影响。与专制和市场文化中的会计师相比，宗族文化中的受访者更符合道德地评估情景，但不是等级文化。强调adhocracy和市场文化的会计师对不道德的情况表现出更宽松的态度​​，而等级文化（以规则为导向）的受访者表现出最高的道德态度。

研究限制/影响

职业、组织或文化之间的道德规范、其内容以及如何解释和应用可能会有所不同。

原创性/价值

关于道德决策的组织研究很多，但很少有研究从个体会计师的角度将组织文化与道德判断和道德意图联系起来。