APPORTS DE L'ETHNICITE A LA CULTURE EN SCIENCES DE GESTION

Vassili Joannides ()
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Vassili Joannides: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management

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Abstract: This paper starts from critiques addressed by Bhimani (1999), Baskervile (2003) and Hofstede (2003) to the uses (and abuses) of Hofstede's (1980, 2001) five dimension-cultural model. These critiques contend that studying ethnicity in a looser framework than that of the initial model would enable a refined understanding of management devices and practices. Therefore, this paper aims at assessing the contributions of ethnicity to management research through the analysis of twenty publications in management accounting research. This study points to two contributions: a refined understanding of management control devices and practices as well as a possible enrichment of cultural models used in management science. Lastly, this paper provides the French reader with a conceptual and methodological framework enabling him or her to operationalise ethnicity in his or her research.

Keywords: ethnicity; management control; management science; culture; ethnicité; contrôle de gestion; sciences de gestion (search for similar items in EconPapers)
Date: 2011-03-31
Note: View the original document on HAL open archive server: https://hal.science/hal-00676555
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Citations: View citations in EconPapers (3)

Published in Finance Contrôle Stratégie, 2011, 14 (1), pp.33-68

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00676555

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