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VOLUME 7 (2005), ISSUE 12 (YEARLY)


the Effect of Individualism/Collectivism on Professional Commitment 




This study investigates the relationship between professional commitment and individualism/collectivism across and within two countries, Australia and Egypt. It extends the prior research and supports the results of Hofstede’s (1980) cultural theory. The results were based on 264 interviews of accountancy professionals from both Australia and Egypt. The analysis showed that professional commitment is higher in a collectivist society and lower in an individualist society.


Individualism/Collectivism - Professional Commitment - Egypt - Australia


Medhat ENDRAWES, B.Com., M.Com., is a Lecturer in Accounting and Auditing at the University of Western Sydney, Australia. His main teaching at the University of Western Sydney, Australia involves Auditing Principles and Advanced Auditing. His research interest is audit judgment in different cultures.

Kenan M. Matawie, B.Sc. (Hons), M.Stats, Ph.D. is currently a Senior Lecturer at the University of Western Sydney, Australia. Kenan is an academic statistician with a strong interest in the application of statistics. He has special research interest in statistical modeling and data analysis, and he develops statistical methods useful for solving real-world problems.


This article is a revised version of a paper presented at the Second International Conference of The Social Capital Foundation, Buggiba, Republic of Malta, 20-23 September 2005. 


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