IDEAS home Printed from https://ideas.repec.org/p/hal/gemptp/hal-01661685.html
   My bibliography  Save this paper

Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?

Author

Listed:
  • Vassili Joannides

    (EESC-GEM Grenoble Ecole de Management)

  • Nicolas Berland

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Danture Wickramasinghe

    (University of Glasgow)

Abstract

Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims addressed, datasets and methods, and theoretical frameworks were always the same, which has inevitably led to predictable conclusions and contributions to scientific knowledge. For their part, Harrison & McKinnon (1999) stressed that all these studies had failed at explaining the determinants of accounting situations and practices. These two critiques called for alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In that context, our paper aims at critically reviewing the situation of diversity/cultural accounting research ten years later. This research purports to analyse the contributions of post-Hofstedian research to accounting knowledge. To this end, we selected all papers published by international accounting journals in 2009 and dealing with culture or diversity. In total 68 papers fell within our remit. We coded each of them with respect to the criteria of Bhimani's (1999) critique: knowledge claims and debates, means deployed (empirical site, theoretical framework, methods employed) and ultimately contributions to scientific knowledge (empirical, theoretical and methodological). We found that post-Hofstedian research offers large variety of approaches and contributions to knowledge, which, compared against the outcome of Hofstede-based studies, is quite a scientific revolution (as defined by Kuhn, 1970). Despite diversity and discontinuity, all these publications have in common that they make culture part of the social environment in which an accounting situation is observed. This leads all authors to spend room making that context clear to the reader before conceptualisation commences. In other words, post-Hofstedian research unbound culture, accounting, organisations and society. ______________________________

Suggested Citation

  • Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-01661685, HAL.
    • Handle: RePEc:hal:gemptp:hal-01661685
    Note: View the original document on HAL open archive server: https://hal.science/hal-01661685v1
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01661685v1/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Arsoy, Aylin Poroy & Gucenme, Umit, 2009. "The development of inflation accounting in Turkey," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 568-590.
    2. Verma, Shraddha & Gray, Sid J., 2009. "The development of company law in India: The case of the Companies Act 1956," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 110-135.
    3. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 469-514, March.
    4. William E. Shafer, 2009. "Ethical climate, organizational‐professional conflict and organizational commitment," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1087-1110, September.
    5. Bracci, Enrico, 2009. "Autonomy, responsibility and accountability in the Italian school system," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(3), pages 293-312.
    6. Howard Mellett & Neil Marriott & Louise Macniven, 2009. "Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales," European Accounting Review, Taylor & Francis Journals, vol. 18(4), pages 745-764.
    7. Alp, Ali & Ustundag, Saim, 2009. "Financial reporting transformation: the experience of Turkey," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 680-699.
    8. Roscoe, Philip & Howorth, Carole, 2009. "Identification through technical analysis: A study of charting and UK non-professional investors," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 206-221, February.
    9. Minelli, Eliana & Rebora, Gianfranco & Turri, Matteo, 2009. "Why do controls fail? Results of an Italian survey," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 933-943.
    10. Wan-Hussin, Wan Nordin, 2009. "The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia," The International Journal of Accounting, Elsevier, vol. 44(4), pages 313-333, December.
    11. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    12. Thomas Andersson & Stefan Tengblad, 2009. "When complexity meets culture: new public management and the Swedish police," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(1/2), pages 41-56, March.
    13. Frédérique Déjean & Isabelle Martinez, 2009. "Environmental Disclosure and the Cost of Equity: The French Case," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 57-80, June.
    14. Brigitte Eierle & Axel Haller, 2009. "Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -- Empirical Evidence from Germany," Accounting in Europe, Taylor & Francis Journals, vol. 6(2), pages 195-230, December.
    15. Jeanjean, Thomas & Stolowy, Hervé, 2009. "Determinants of board members' financial expertise -- Empirical evidence from France," The International Journal of Accounting, Elsevier, vol. 44(4), pages 378-402, December.
    16. Robert Ochoki Nyamori, 2009. "Construction and effects of markets in a local authority in New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1055-1086, September.
    17. Lapointe-Antunes, Pascale & Cormier, Denis & Magnan, Michel, 2009. "Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada," The International Journal of Accounting, Elsevier, vol. 44(1), pages 56-78, March.
    18. Matias Laine, 2009. "Ensuring legitimacy through rhetorical changes?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(7), pages 1029-1054, September.
    19. Joe Christopher & Gerrit Sarens & Philomena Leung, 2009. "A critical analysis of the independence of the internal audit function: evidence from Australia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(2), pages 200-220, January.
    20. Jan Bebbington & Colin Higgins & Bob Frame, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(4), pages 588-625, May.
    21. Celik, Orhan & Ecer, Alaattin, 2009. "Efficiency in accounting education: evidence from Turkish Universities," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 614-634.
    22. Purdy, Derek E. & Gago, Susana, 2009. "Studying influence and accounting use—Empirical evidence about individual managers and organizations with changes in Galician healthcare," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 22-70.
    23. Bernard Colasse & Christine Pochet, 2009. "The genesis of the 2007 Conseil National de la Comptabilité : A Case of Institutional Isomorphism ?," Post-Print halshs-00667746, HAL.
    24. Farag, Shawki M., 2009. "The accounting profession in Egypt: Its origin and development," The International Journal of Accounting, Elsevier, vol. 44(4), pages 403-414, December.
    25. repec:dau:papers:123456789/12419 is not listed on IDEAS
    26. Kelum Jayasinghe & Dennis Thomas, 2009. "The preservation of indigenous accounting systems in a subaltern community," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 351-378, March.
    27. Wei, Gang & Xiao, Jason Zezhong, 2009. "Equity ownership segregation, shareholder preferences, and dividend policy in China," The British Accounting Review, Elsevier, vol. 41(3), pages 169-183.
    28. Atik, Asuman, 2009. "Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 591-613.
    29. repec:dau:papers:123456789/7513 is not listed on IDEAS
    30. Cooper, Christine & Catchpowle, Lesley, 2009. "US imperialism in action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 716-734.
    31. Shah, Syed Zulfiqar Ali & Stark, Andrew W. & Akbar, Saeed, 2009. "The value relevance of major media advertising expenditures: Some U.K. evidence," The International Journal of Accounting, Elsevier, vol. 44(2), pages 187-206, June.
    32. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    33. Macintosh, Norman B. & Scapens, Robert W., 1990. "Structuration theory in management accounting," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 455-477.
    34. Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 379-404, March.
    35. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    36. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
    37. Roberts, John & Scapens, Robert, 1985. "Accounting systems and systems of accountability -- understanding accounting practices in their organisational contexts," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 443-456, October.
    38. Dean Neu & Jeff Everett & Abu Shiraz Rahaman, 2009. "Accounting assemblages, desire, and the body without organs," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(3), pages 319-350, March.
    39. Charles Cho, 2009. "Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 33-62.
    40. Hassan, Omaima A.G. & Romilly, Peter & Giorgioni, Gianluigi & Power, David, 2009. "The value relevance of disclosure: Evidence from the emerging capital market of Egypt," The International Journal of Accounting, Elsevier, vol. 44(1), pages 79-102, March.
    41. Liu, Lisa Shifei & Stark, Andrew W., 2009. "Relative performance evaluation in board cash compensation: UK empirical evidence," The British Accounting Review, Elsevier, vol. 41(1), pages 21-30.
    42. Hofstede, Geert, 2003. "What is culture? A reply to Baskerville," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 811-813.
    43. Uddin, Shahzad, 2009. "Rationalities, domination and accounting control: A case study from a traditional society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(6), pages 782-794.
    44. Ramirez, Carlos, 2009. "Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 381-408, April.
    45. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    46. Duff, Angus & Einig, Sandra, 2009. "Understanding credit ratings quality: Evidence from UK debt market participants," The British Accounting Review, Elsevier, vol. 41(2), pages 107-119.
    47. Gloria Agyemang, 2009. "Responsibility and accountability without direct control?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(5), pages 762-788, June.
    48. Al-Akra, Mahmoud & Jahangir Ali, Muhammad & Marashdeh, Omar, 2009. "Development of accounting regulation in Jordan," The International Journal of Accounting, Elsevier, vol. 44(2), pages 163-186, June.
    49. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    50. Richardson, Alan J., 2009. "Regulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 571-588, July.
    51. Hammond, Theresa & Clayton, Bruce M. & Arnold, Patricia J., 2009. "South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 705-721, August.
    52. Omurgonulsen, Mine & Omurgonulsen, Ugur, 2009. "Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(5), pages 651-673.
    53. Bernard Colasse & Christine Pochet, 2009. "The Genesis of the 2007 Conseil National de la Comptabilit é: A Case of Institutional Isomorphism?," Accounting in Europe, Taylor & Francis Journals, vol. 6(1), pages 25-55, June.
    54. James, Kieran & Otsuka, Setsuo, 2009. "Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 469-491.
    55. Collins, David & Dewing, Ian & Russell, Peter, 2009. "Postcards from the Front: Changing narratives in UK financial services," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 884-895.
    56. Carlos Ramirez, 2009. "Constructing the governable small practitioner: The changing nature of professional bodies and the management of professional accountants' identities in the UK," Post-Print hal-00491673, HAL.
    57. Samsonova, Anna, 2009. "Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 528-552.
    58. David Allsop & Moira Calveley, 2009. "Miners' identity and the changing face of the labour process within the UK coal mining industry," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 6(1/2), pages 57-69, March.
    59. Preda, Alex, 2009. "Brief encounters: Calculation and the interaction order of anonymous electronic markets," Accounting, Organizations and Society, Elsevier, vol. 34(5), pages 675-693, July.
    60. Monica Espinosa & Miles Gietzmann & Ivana Raonic, 2009. "US Institutional Investors Response to the News Flow of Intangibles Intensive European Stocks: A Study of European BioTech and Pharma Stocks," European Accounting Review, Taylor & Francis Journals, vol. 18(1), pages 63-92.
    61. Miller, Peter & Napier, Christopher, 1993. "Genealogies of calculation," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 631-647.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Vassili Joannides & Nicolas Berland & Danture Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-01661685, HAL.
    2. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print) hal-00676570, HAL.
    3. Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010. "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Post-Print hal-00676570, HAL.
    4. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Post-Print hal-00676555, HAL.
    5. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Grenoble Ecole de Management (Post-Print) hal-01661667, HAL.
    6. repec:dau:papers:123456789/9497 is not listed on IDEAS
    7. Vassili Joannides, 2011. "Apport de l’ethnicité à la culture en sciences de gestion," Revue Finance Contrôle Stratégie, revues.org, vol. 14(1), pages 33-68., March.
    8. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Post-Print hal-00690933, HAL.
    9. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?," Post-Print hal-01661667, HAL.
    10. Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
    11. Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
    12. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    13. Chandana Rathnasiri Hewege, 2012. "A Critique of the Mainstream Management Control Theory and the Way Forward," SAGE Open, , vol. 2(4), pages 21582440124, December.
    14. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
    15. Diab, Ahmed A., 2021. "The appearance of community logics in management accounting and control: Evidence from an Egyptian sugar beet village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 79(C).
    16. repec:dau:papers:123456789/5670 is not listed on IDEAS
    17. Constable, Philip & Kuasirikun, Nooch, 2020. "From cosmological to commercial form: A Buddhist theory of ‘form’, ‘space’ and ‘stream of re-becoming’ in mid-19th century Thai accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    18. Kraus, Kalle & Kennergren, Cecilia & von Unge, Amelie, 2017. "The interplay between ideological control and formal management control systems – A case study of a non-governmental organisation," Accounting, Organizations and Society, Elsevier, vol. 63(C), pages 42-59.
    19. Antonelli, Valerio & D'Alessio, Raffaele & Lauri, Lucia & Marcello, Raffaele, 2024. "Professional bodies and professional closure strategies: The field of auditing for small and medium-sized enterprises in Italy☆," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    20. Muniandy, Balachandran & Ali, Muhammad Jahangir, 2012. "Development of financial reporting environment in Malaysia," Research in Accounting Regulation, Elsevier, vol. 24(2), pages 115-125.
    21. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    22. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:gemptp:hal-01661685. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.