Our online survey also investigates the relationship between the cultural context of work and independence commitment.
It is largely recognized in accounting ethics research that national (or subnational) culture exerts influence on individuals’ attitudes (e.g. Jones et al., 2003; Roxas and Stone back, 2004).
Accordingly, we looked for differences in independence commitment between accountants of predominantly francophone culture and those of predominantly anglophone culture.
Three of the provincial institutes of CAs from which our respondents were selected are located in English speaking provinces of Canada while the fourth CA association is in Que ́bec, a predominantly French- speaking province.