National Culture and Accounting Professionalism: A Conceptual Analysis

Abstract

Professionalism has become a trending issue in accounting practice because it accentuates the obligation of accountants in a nation. It spans all the facets of accounting including auditing, management accounting and financial accounting to mention but a few. In reality, accounting professionalism is influenced by numerous factors. Prevalent among these factors is the cultural construct of a society or nation. Culture affects accounting professionalism to varying degrees depending on the disposition of accountants within that nation or in the global scene. More so, the influence of culture on accounting professionalism could be either negative or positive, depending on the dynamism of the dominant culture existing in the environment within which the accountant operates. Besides, some uncertain expressions embedded in international accounting standards engender diversity in interpretation, application and communication of the affected standards, which bears on the consistency and comparability of accounting information. Hence, contingent on the professionalism in diverse jurisdiction, application of standards vary, depending on prevalent cultural inclinations. To this end, the conceptual analysis in this paper is consistent with the subject of accounting professionalism and how it is influenced by diverse national and international cultural constructs. Extant cultural models and dimensions, as well as measurements accorded to accounting values, are identified in this context. The paper therefore concludes through its review that culture exerts influence on accounting professionalism in varying degrees, depending on the level of exposure and interface with international elements and standards.