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 Stoneback,
2004). Accordingly, we looked for differences
in independence commitment between accountants
of predominantly francophone culture and those of
predominantly anglophone culture