CRITIQUES ON GRAY-HOFSTEDE'S MODEL: WHAT IMPACT ON CROSS-CULTURAL ACCOUNTING RESEARCH?

Vassili Joannides (), Danture Wickramasinghe and Nicolas Berland ()
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Vassili Joannides: GDF - Gestion, Droit et Finance - EESC-GEM Grenoble Ecole de Management
Danture Wickramasinghe: University of Hull [United Kingdom]
Nicolas Berland: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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Abstract: This paper questions the impact of Bhimani's (1999), Harrison's & McKinnon's (1999), McSweeney's (2002a) and Baskerville's (2003) critiques of Hofstede's model on accounting research. We assess how cultural studies published in accounting journals and referring to these critiques have been conducted. We scrutinise cultural site and unit studied, expected not to be Western nations but other communities. We look at theoretical frameworks used, expected not to be Hofstede's. Next, we look at methods employed, expected not to be questionnaires, but ethnography. Lastly, we assess contributions to theoretical, empirical and methodological knowledge. Using Harzing software we found all papers in accounting journals referring to at least one of the four critiques. 17 papers fell in our remit. These revealed that the four calls have been responded to in a very soft manner, so cultural studies remain influenced by Hofstede's model.

Keywords: cultural studies; accounting research; post-Hofstede; études culturelles; impact; critique; recherche comptable (search for similar items in EconPapers)
Date: 2012-05-21
Note: View the original document on HAL open archive server: https://hal.science/hal-00690933v1
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Citations: View citations in EconPapers (1)

Published in Comptabilités et innovations, May 2012, Grenoble, France. pp.cd-rom

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