James, Kieran and Kanan, Ramadan and Mula, Joseph M. (2010) Cross-cultural impact on the budgeting cycle: a preliminary analysis of Anglo-American and Libyan companies operating in Libyan oil sector. In: 2010 Accounting & Finance Association of Australia and New Zealand Conference (AFAANZ 2010), 4-6 July 2010, Christchurch, New Zealand.
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[Abstract]: Globalization is causing the rapid integration of markets, nations, and technology, which facilitates faster contact between people, corporations, and nations. However, there is a failure to notice cultural differences that exist between workforces across nations. Thus all staff needs to have cultural sensitivity, which could be helped by studying cross-cultural differences. Current understanding of how and why specific budget aspects and budgeting processes are different could be attributed to cultural differences. This study utilizes societal cultural dimensions identified by Hofstede to identify differences in budgets and budgeting process between Libyan and Anglo-American companies operating in Libyan oil sector. Some preliminary analysis is discussed.
|Item Type:||Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)|
|Additional Information:||No evidence of copyright restrictions.|
|Uncontrolled Keywords:||culture; cultural dimensions; budget; budgeting process; Libyan oil sector|
|Fields of Research (FOR2008):||14 Economics > 1402 Applied Economics > 140210 International Economics and International Finance|
|Socio-Economic Objective (SEO2008):||UNSPECIFIED|
|Deposited On:||04 Nov 2010 12:13|
|Last Modified:||15 Jan 2013 12:28|
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