Cultural dimensions and perception of corruption in international societies

Autori

  • Paulo Vitor Souza de Souza Universidade Federal do Pará (UFPA)
  • César Augusto Tibúrcio Silva Universidade de Brasília (UnB)

DOI:

https://doi.org/10.12712/rpca.v17i1.57338

Abstract

This study aims to verify how cultural dimensions relate to the corruption perception index in international societies. We used information on the Corruption Perception Index (CPI) and Hofstede's Cultural Dimensions for a total of 63 countries over the years 2010 to 2022. The results show that cultural dimensions affect corruption perception, as: a) power distance reduces the corruption perception, and b) individualism, long-term orientation, and indulgence increase the corruption perception. Additionally, the results show that countries with a lower corruption perception are more affected by cultural dimensions.

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Biografie autore

Paulo Vitor Souza de Souza, Universidade Federal do Pará (UFPA)

Professor Adjunto da Universidade Federal do Pará (UFPA)
Doutor em Ciências Contábeis pela Universidade de Brasília (UnB)

César Augusto Tibúrcio Silva, Universidade de Brasília (UnB)

Professor Titular da Universidade de Brasília (UnB)
Doutor em Contabilidade e Controladoria pela Universidade de São Paulo (USP)

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Pubblicato

2023-05-30

Fascicolo

Sezione

Artigos/Papers