Hofstede never studied culture

Hofstede never studied culture

The continuation of accounting research utilising Hofstede's cultural indices suggests an absence of sufficient consideration for the reasons behind the rejection of such a universalist approach in anthropology and sociology. These reasons include the assumption of equating nation with culture...

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Veröffentlicht in:Accounting, organizations and society organizations and society, 2003, Vol.28 (1), p.1-14
1. Verfasser: Baskerville, Rachel F.
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Accounting procedures
Anthropology
Culture
Organization theory
Sociology
Studies
Theory
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creator Baskerville, Rachel F.
description The continuation of accounting research utilising Hofstede's cultural indices suggests an absence of sufficient consideration for the reasons behind the rejection of such a universalist approach in anthropology and sociology. These reasons include the assumption of equating nation with culture and the difficulty, and limitations on an understanding of culture by means of numeric indices and matrices. Alternative approaches for research on national differences in accounting are suggested.
doi_str_mv 10.1016/S0361-3682(01)00048-4
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source RePEc; Elsevier ScienceDirect Journals
subjects Accounting
Accounting procedures
Anthropology
Culture
Organization theory
Sociology
Studies
Theory
title Hofstede never studied culture
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