Organizational Culture in Accounting Profession in Iran: Review Article

Indian Journal of Fundamental and Applied Life Sciences ISSN: 2231– 6345 (Online)
An Open Access, Online International Journal Available at http:// http://www.cibtech.org/sp.ed/jls/2014/01/jls.htm

2014 Vol. 4 (S1) April-June, pp. 1253-1261/Shafiei and Muhamad
Review Article
ORGANIZATIONAL CULTURE IN ACCOUNTING PROFESSION IN
IRAN
*Abdolreza Shafiei1 , Rusnah Muhamad2
1
University of Malaya, Graduate School of Business (GSB)
2
University of Malaya, Graduate School of Business (GSB)
*Author for Correspondence
ABSTRACT
There has been a lot of consideration to the organizational culture in recent years. This attention is
important because the behavior of individuals is related to the values and norms applied by managements
in their firms. The empirical studies focus on components that are good reason for becoming a great
institute and lesser extend on individuals’ value in organizations. In this study we will discuss values and
norms among Iranian auditors which are existed as an organizational culture.
Keywords: Organizational culture, Cultural values, Iranian auditors
INTRODUCTION
There has been a tremendous effort to consider the organizational culture in the study of auditing and
accounting profession in the last decades. These considerations have been witness to the rapid growth of
the body of literature, especially on values and beliefs in audit firms (Büschgens, Bausch, & Balkin,
2013). Nevertheless, there is no doubt that the majority of these studies have done in the western
countries. This may increase consideration when extending the results in other context. Therefore, the
current study was planned to look into the organizational culture applied by Iranian auditors in audit
firms. According to Reigle (2001), the common assumptions and customs that fundamentally applies in
communications are usually understood as essential and a reflection of values in individuals and groups
that can be seen in their respective behaviors. Although researchers disagree on certain components that
makes up cultural definitions and measurements, they seem to agree on the importance of culture as a
factor influencing an individual, and how well it would fit an individual or an organization (O'Reilly et
al.,1991). However, investigation on organizational culture and the criteria used to explain auditors
decisions demand to be carried out, because this has suggestions such as effectiveness of codes of conduct
as well as influencing the ethical behavior of members in organization (Trevino, 1986) and success of
organizational performance (Schein, 1985) .Thus, the objective of the current study is to pave the way for
further investigation in audit firms and their organizational culture among Iranian auditors.
Literature review
Culture is a naturally attractive notion that mainly suggests the fact that a variety of groups such as social,
religious, national, and corporate possesses differing corporate culture within and through the outside
world. According to Barley et al. ( 1988), the definition of organizational culture has a long history, and
has been extensively studied in the field of sociology.
To refine the notion of culture, “164 different definitions of culture” have been developed (Fisher, 2000).
However, defining culture by itself is a complex matter, as it is defined differently by different
individuals, and is framed in differing perspectives. Table blow shows some definitions of culture by
scholars.
© Copyright 2014 | Centre for Info Bio Technology (CIBTech) 1253

Review Article
Table 1- Definition of culture
Studies Definition
Deal and Defined culture as consisting of a collection of valuable reserves, where community members are
Kennedy, involved in their development
(1982)
Schein, Defines Culture as "a pattern of shared basic assumptions that the group learned as it solved its
(1992) problems of external adaptation and internal integration that has worked well enough to be considered
valid and, therefore, to be taught to new members as the correct way to perceive, think, and feel in
relation to their problems (p. 12).”
Pratt, Can be described in expressions of shared values by members of an organization, and it can also
(1987) indoctrinate members in the practices and patterns of an organization. Practices are essential to the
developing and fixing of cultural countenance of selection and socialization.
Cooper et Define culture as a social behavior which dominates, but resists alteration and facilitates
al. (2001) desegregation among parties because it lets humans hold certain expectations about other’s behavior.
Reigle, Culture is frequently assumed to be comprised of shared staple assumptions, customs, myths, and
( 2001) rituals with inexplicit beliefs, and is evidenced by values in organisms and radical behaviors
Culture cannot be transferred via Life (inheritance), but is learned via experience and training (Reigle,
2001). The organizational culture acts similar to a book system, which allows its members to observe the
belief that surrounds humankind, and act in accordance with this observation. Acceptable and
unacceptable actions particularly, are derived from culture. In the context of organizations, it consists of
norms and values that influence the conduct and behavior of their members. Therefore, norms or manners
can form the outcome of culture and encourage the formation of ethical decisions. Furthermore,
commitment and common identity can be guided by organizational culture, due to the influence of values
(Jenkins, Deis, Bedard, & Curtis, 2008).
People derive cultural values from their respective societies, and these values may affect personal beliefs,
any actions, or decisions. The researchers determined that employees’ commitment and job satisfaction
are influenced by the degree of shared values within organizations (Deal & Kennedy, 1982; Ouchi,1981;
Pettigrew, 1979).
Membership in a group may be based on the scope of what is expected of you and to which you conform.
Auditors are type of social groups that can divide into private and public. Since the culture of groups may
not be similar, it is assumed that the scope of expectation from auditors is different. Therefore, auditors
who are involved in either governmental or private sectors of business can anticipate different behaviors
among nations despite the common goals.
There is an agreement among scholars and famous researchers that a common perception of a firm’s
culture can enhance positive impacts and images of an institution from the perspective of the clients
(Wilkins & Ouchi, 1983). With the same idea, O’Reilly (1989) noted that a set of shared values held by
members may be valuable for operations of firms in the service sectors. O’Reilly et al. (1991) examined
organizational culture and its implications to work attitudes and behavior among accountants, and found
that variations of individual in priorities for various cultures in organizations are with explainable
differences in personality characteristics. Accordingly, values act as the determining concepts where
norms, symbols and other actions in that are rooted in culture rotates (Chatman & Jehn, 1994).
According to Pennings & Gresov (1986), organizations can distinguish their differences based on the
norms in their respective industry. Task environments influences organizations in which they are
structured; therefore, expectations regarding significant components extend to similar values in same
industry (Gordon, 1991).
An organizational culture is present when the members of a social unit contributes or share their values
(Weiner, 1988). Chatman and Jehn (1994) suggested that nearly all organizations possesses core values
that are shared throughout the entire organization.

Review Article
In order to find out whether an organization attaches importance to culture, O’Reilly (1989) developed the
concept of culture in auditing. His classification included Culture as Control and Normative Order. He
denoted, in terms of culture as control, that if some control systems were not in place to guide or organize
actions, little would be obtained by the organizations. This basically means that organizations are often
considered to be exclusively effective if its control systems function. Likewise, the norms will be relative
to what is considered appropriate or inappropriate attitudes or behaviors.
Rousseau (1990) introduced outstanding explanations of the common factors in such sets. He proposed
vital supposition, behavioral norms and expectations, and assumptions and patterns of behavior.
Therefore, investigations on culture usually begins with a set of assumptions and values (Martin & Siehl,
1983).
The measurement of culture in companies is emphasized by Schein (1992) O’Reilly (1989) as an
obligation. They believe that a weak culture will cost a company dearly. Schein (2000) noted that
managers may be unaware of their organization’s culture prevailed schemes formation, which can
precipitate disastrous results. Sharing similar views, Marlow and Carter (2004) contributed to the idea by
positing that the success of an organization is inexplicably tied to its strong culture.
A firm's culture depends upon whether the accounting is a high quality service or a plain artifact (Jenkins
et al., 2008), and observable symbols of culture will integrate itself into the organization. According to
Reigle (2001), dress codes, professional and interfaith organizations, membership in a community, and
expectations regarding staff working hours and workplace action are all hinged on organizations cultures
and expectations. Hood and Koberg (1991) remarked that culture “establishes recognized and accepted
premises for decision making”.
From all the definitions of culture, a common denominator in this case seems to be the existence of a set
of beliefs ingrained into the human subconscious. It is believed that man and culture shares a symbiotic
relationship, where one creates and relies on the other.
The scandals of Enron and WorldCom served as a catalyst of noteworthy changes in enterprises’ models
and cultures within the profession generally, and in public accounting firms specifically(Campbell &
Houghton, 2005).
In the service sector, which includes accounting, direct supervision is intricately more difficult, because
they usually operate outside of a real working environment; engaging in multiple perspectives, and the
professional staff members work under particular working circumstances (Chatman & Jehn, 1994).
Furthermore, in public accounting, firms heavily rely on social control mechanisms, which includes
cultural values that are examples of members’ action approach (O'Reilly, 1989). While shared values are
internalized by the firms, members can choose to apply them to a wide range of appropriate behavioral
reactions. These reactions, however, may be hard for managers to predict and formalize in the context of
unmonitored situations ( Ouchi & Johnson, 1978).
Kristof (1996) noted that in the firms, as professional employees (such as accountants), respondents might
have been recognized by their work, thus, the important values would take place with any item of the
organization within their facilities. Having similar thoughts, Parkes et al. (2001) investigated
organizational value differences among hospitals and management consultancies installations in Australia
and in South-East Asia. They measured organizational commitment, job satisfaction, and tenure variables,
and stated that the interaction position were symmetrically noteworthy in the presence of the honest
effects of collectivism on organizational commitment and tenure.
Pratt and Belieau (1992) examined the nature of organizational culture in 338 public accounting firms
across the United States. They presented different aspects of culture throughout the firms, and found
diametrical aspects of organizational culture varying across public accounting firms of dissimilar “size”
and “technology”. They also determined different “rank” and ‘functional area” of institutions. Utilizing
the same idea but using a different method, Chatman and Jehn (1994) examined the relationship between
industrial characteristics, including “technology” and “growth”, and organizational culture in larger
public accounting firms in the U.S. as private institutions, and transportation firms as a governmental
Review Article
establishment. They applied the Organizational Culture Profile to assess the organizational culture. They
launched lasting organizational culture dimensions, which have been in existence and varies across
crosswise industries. Notwithstanding the value differences and the determined effects, it is still
prominent among similar accounting firms (Chatman, 1991).
Chatman and Jehn (1994) noted that the accounting business provides accounting services, including
recording an entity’s transactions and presenting them in financial statements. They mentioned that clients
of public accounting have developed insights regarding the firms while working with/for them. The work
styles and position of the accountants and auditors might be the only way to get in touch with the clients.
Therefore, auditors should act in tandem with their firms’ culture.
In the private and public auditing firms, direct supervision is complex as they usually operate out of the
real working environments; engaging in multiple perspectives, and the professional staff members work
under particular working circumstances (Magnet, 1993). Furthermore, in public accounting, firms rely
heavily on social control mechanisms, which include cultural values that exemplifies the members’ action
approach (O'Reilly, 1989). While shared values are internalized by the firms, members can choose to
apply them to a wide range of appropriate behavioral reactions. These reactions, however, may be hard
for managers to predict and formalize in unmonitored situations (Ouchi & Johnson, 1978)
Loe et al. (2000) emphasized that cultural influences is capable of adjusting ethical behaviors in
organizations. They found that awareness, individuality and intent are organizational factors in ethical
decision-making, and Adams et al. (2001) suggested that if unethical behavior is extensive, its
organizational context is imperative .
Johnstone et al. (2001) applied a framework that attempts to introduce basic elements that influences
independent risk. They found that culture in auditing firms can be considered as a source that a firm
expresses, to which an auditor takes as their main obligation, and advocate themselves as a partner of the
business with clients. Furthermore, it encourages auditors to "add value" to their client’s businesses.
Therefore, "client advocacy culture" can prepare the imagination for an organizational culture among
audit firms. Finally, they suggested that “research on how auditors resolve judgment-based decision
situations with their clients involving difficult accounting issues and materiality decisions is clearly
needed”.
Audit profession in Iran

The 18th-largest country in the world and the largest country in the Middle East1 (Kamyabi & Devi,
2012; Mashayekhi & Mashayekh, 2008) in terms of area at 1,648,195 km2, Iran is an ethnically diverse
country and has a population of around 77 million. Evidence of modern accounting and auditing in Iran,
however, dates to the early 20th century. The evidence proves the influences of western financial
reporting systems in accounting profession of Iran (Salehi & Rostami, 2010).
After 1979, two different procedures of structural change were occurred in Iran: nationalization
immediately and privatization later in the 1980s. Therefore, in accordance with the laws and regulations
approved by the Revolutionary Council, most of the companies became either profit or non-profit
companies, which were supervised by the government (Noravesh, dianati, & Bazaz, 2007).
As a result of this policy, the accounting profession changed. For example, the Iranian Institute of
Chartered Accountant was terminated, which led to the establishment of auditing institutes that were
basically governmental.
The Revolutionary Council signed a bill to confiscate many enterprises or places them under direct
governmental supervision in 1979. Now, private companies and enterprises were under the control of
government. Subsequently, three audit firms were established to audit and perform legal examination of
these governmental enterprises. These audit firms were in the public sector namely Nationalized
1 “The country is bordered on the north by Armenia, Azerbaijan and T urkmenistan. As Iran is a littoral state of the Caspian Sea, which is an
inland sea, Kazakhstan and Russia are also Iran's direct neighbors to the north. Iran is bordered on the east by Afghanistan and Pakistan, on the
south by the Persian Gulf and the Gulf of Oman, on the west by Iraq and on the northwest by T urkey” (http://en.wikipedia.org/wiki/Iran).
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Industries and Plan Organization Audit Firm (1980), Mostazafan Foundation Audit Firm (1981), Shahed
Audit Firm (1983) (Previts, Walton, & Wolnizer, 2012). Then, these governmental auditing firms
merged into one another and the Audit Organization was formed in 1987 in an act ratified by the Iranian
national parliament. It is associated with the Ministry of Economic Affairs and Finance. Setting national
accounting and auditing standards is one of the functions of the Audit Organization and another important
purpose is statutory examination of governmental companies.
For the first 10-15 years after 1979 (the revolution), audit of profit and nonprofit entities were left
undecidedly. A system of professional accounting, establishment and domain of nongovernmental
auditing almost ignored in these years and only governmental companies were audited accordingly
(Previts et al., 2012).
According to the Act, the Use of Specialized and Professional Services of Qualified Accountants as
Certified Public Accountant in 1993, the Iranian Association Certified Public Accountants (IACPA) was
established in 1994 in order to use specialized services and professional accountants who are qualified
officially. In 2001, the Iranian Association Certified Public Accountants (IACPA) started its activities.
According to article 2, the purpose of association was based on a set of community aims, improving the
accounting and auditing profession and professional supervision. Its aim was to watch over the work of
certified public accountants via:
A. The Certified Public Accountants Association,
B. Improving and expanding services through professional assistance: including preparing,
developing, disseminating and promoting the principles and accounting standards, auditing, financ ial
services and professional conduct regulations.
The function of IACPA is very similar to AICPA. In 2002, a new feature of the amendments was made
to the Direct Taxation Act. It was the introduction of the auditors play in a company. According to this
Act, tax reports can be drawn up by the Audit Organization or members of IACPA and will be acceptable
to the government without any further exploration of the accounts, books, and vouchers, and shall from
the origin for issuing tax assessment (Ministry of Finance and Economic, 2001).
The Utilizing of Auditors and Professional Accountants in Iran
The members of IACPA and the partners of accounting firms are named as “professional accountants”.
The member of IACPA should have valid certificates and hold CPAs to set up firms providing
accounting, audit, tax and other services (Ahmadi, 2010; Amani & Davani, 2010; Naderian, 2010).
According to the Law, all listed public firms, public joint stock firms, all natural person and legal entities
who’s turn-over exceeds eight billion Rials (800000USD) annually or whose total assets exceed sixteen
billion Rials, can be audited by member of IACPAs (Amani & Davani, 2010; Arab Salehi & Velashani,
2009; Naderian, 2010).
There are 255 IACPAs firm totally in Iran in 2013 which 113 firms are trusted audit of Tehran Security
Exchange (TSE). Only two firms have eight partners (Molkaraee, 2013) and the biggest IACPA firm have
less than 200 employees, so there is a gap between these firms and the international accounting firms in
term of size (Naderian, 2010). Furthermore, in Iran there is no Big 4 accounting firms and all Iranian
accounting firms are small (Molkaraee, 2013; Naderian, 2010).
Instead of IACPA firms, Audit Organization is the largest audit firm in the Middle East (Amani &
Davani, 2010; Previts et al., 2012). At least 229 certified public accountants and 1500 auditors work for
this organization (Amani & Davani, 2010; Molkaraee, 2013). Furthermore, Audit Organization can audit
all listed public firms, public joint stock firms as well as IACPA. Therefore, there is another gat between
this organization and the international accounting firm in term of governmental and public tasks.
However, audit organization plays an important role in audit profession in Iran (Previts et al., 2012)
setting national standards and publishing accounting and auditing books and journal are another task for
this big organization.

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Cultural values among Iranian Auditors
The common language and alphabet of the Iranian is Farsi (Persian) according to the Iranian Constitution.
The important issue is that Iran is not ethnically homogenous but it may seem to be the case to the outside
world (Dastmalchian, Javidan, & Alam, 2001).
Javidan and Dastmalchian (1993) investigated the effectiveness criteria and roles for managers in two
countries including Iran and Canada found significant differences. Javidan (1994), Javidan and
Dasmalchian (1995) and dastmalchian and Javidan (1998) studied and found the concepts of visionary
and high-commitment leadership within Iranian leadership as developed by such researchers as Kotter
(1988). Their results demonstrated that the Iranian view of a visionary leader is one who has a mental
map, has a global outlook, shares a new paradigm, is enthusiastic about and committed to his/her
imagination and believable communicator. Another important finding of those studies was that the
visionary leaders are highly valued and respected by their subordinates.
According to Javidan & Dastmalchian (2003) the most important aspect of Iranian culture is perhaps its
family and in-group orientation. They found that the score on in-group collectivism is very high.
Furthermore, they indicated a strong preference for confirming a very high level of family loyalty. The
results also demonstrated that an eminent feature of Iranian culture is the degree to which Iranians
manifest loyalty and cohesiveness toward small groups like family and close friends. In-group
collectivism means the degree to which individuals are affiliated to their family and bands friends.
The collectivism as Triandis (1982) suggested, may jazz its antecedents in cleverness deficiency and the
proximity of extensive and lengthy families. In oppositeness, philosophy may someone its roots in
affluence and miniature families.
For most Iranians, the primary edifice cast of galore cultural relationships is family (Khanevadeh). It is
related with observe, interpersonal status, wealthiest and hence is advisable sheltered. The fundamental to
family are children and especially in midsection classes they greet a ripe wood of attending. It should be
noted that the family is not restricted to wife, children or the siblings. It may countenance friends and
mortal which of times create complicated networks (Yeganeh & Su, 2007) .
Javidan & Dastmalchian (2003) mentioned that people has to be careful not to disappointment the other
members; people need to be careful to satisfy the expectations of others. This may conducts to a strong
feeling of group control, which is usually implicit and unwritten but very powerful.
The extant literature on organizational culture among Iranian accounting and auditing firms is rather
sparse and almost it is ignored. Over sixty years after modern accounting in Iran still no comprehensive
investigation of different aspects in accounting and auditing profession were applied by researchers
(Molkaraee, 2010).
However, some characteristics of accounting profession in Iran still continued and the quality of
accounting services needs more attention. Lack of investigation of culture among accounting and auditing
firms specifically, organizational culture as an important factor for accountants and auditor motivation led
this profession to a challenge and requirements of care (Molkaraee, 2010, 2013).
DISCUSSION AND CONCLUSION

Researchers have made several exertions to recognize the individuals’ behavior and groups in firms and
organizations with regards to the components of culture (e.g., Ouchi & Wilkins,1985; Smircich, 1983).
These efforts have been taken from theories in sociology, social psychology and anthropology, which in
turn developed the definition of “culture”, methodology for investigations, and finally, appropriate
analysis for those studies. Barley (1983) noted that all studies of culture apply similar terms and
constructions, with the differences varying among investigators concerning both objectivity and
subjectivity. He used the terms and the components both consciously or unconsciously, along with what
they observe as proper factors to his research.
The audit profession relies on the independence of the auditor's decision-making, and audit standards
forms a practical guide for the auditing process. The research is based on the auditor’s and organizational
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behaviors. Investigations, such as the current examination, crystallize the core strategies of cultural area.
These studies suggest that audit firms should pay more attention to related cultural strategies.
Cultural strategies can play effective roles in understanding conflict situations facing an auditor’s
independent decision-making. This means that organizational culture, which is based on suitable strategy
of culture, can form a sole background that enhances the auditors’ abilities to resist unethical conflict
situations and crisis (Windsor & Ashkansay 1996).
As it discussed in literature review, the results on investigation of cultural aspects in Iran also
demonstrated that an eminent feature of Iranian culture is the degree to which Iran ians manifest loyalty
and cohesiveness toward small groups like family and close friends. Another aspect of Iranian culture is
“high performance orientation” (Namazie & Frame, 2007; Soltani, 2010; Soltani et al.,2012) which
auditors in this study showed that they lead to “Attention to Detail” as an organizational dimension.
In-group collectivism means the degree to which individuals are affiliated to their family and bands of
friends. This attitude of the auditors is related to the background of their culture that tends to Team
Orientation”. Belonging to these groups have strong expectations from each other; for instance, as doing
favors or giving special treatment (Javidan & Dastmalchian, 2003). In the other word team orientation is
important for this culture.
However, the execution of this study can be seen in the process of selection and socialization. Through
the selection, organizations will attract people who have similar values. The socialization process will
modify the individual values to fit into organizational values. These modifications can be made via
control system teaching methods, assessment, and rewards.
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Indian Journal of Fundamental and Applied Life Sciences ISSN: 2231– 6345 (Online)

An Open Access, Online International Journal Available at http:// http://www.cibtech.org/sp.ed/jls/2014/01/jls.htm

Keywords: Organizational culture, Cultural values, Iranian auditors

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Audit profession in Iran

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DISCUSSION AND CONCLUSION

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