Cultural relativity of accounting professionalism: Evidence from New Zealand and Samoa

Hector Perera, Lorne Cummings, Frances Chua

Research output: Contribution to journalArticlepeer-review

15 Citations (Scopus)


This study investigates the value orientations of two culturally distinct countries in the South Pacific, namely, Samoa and New Zealand, with a view to providing empirical evidence on the relationships between accounting and culture. It uses Rokeach's value survey (1973), Schwartz and Bilsky's motivational domains (1987, 1990), and Hofstede-Gray framework to establish the possible linkages between values and accounting professionalism. The results provide culture-related evidence that suggests the possibility for the existence of major differences in the levels of accounting professionalism in the two countries. This study may have implications for the application of International Financial Reporting Standards (IFRS) and the analysis of differences in judgments of professional accountants on measurement, disclosure, and ethical issues. It is the first substantial accounting study on Samoa.

Original languageEnglish
Pages (from-to)138-146
Number of pages9
JournalAdvances in Accounting
Issue number1
Publication statusPublished - Jun 2012
Externally publishedYes


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