An empirical study of the effect and relationship 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.