Tylor's Legacy in International Accounting Research

Victoria University Accounting and Commercial Law Working Paper No. 46

15 Pages Posted: 31 Jul 2008

See all articles by Rachel F. Baskerville

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

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Date Written: 2007

Abstract

When Hofstede published the book Culture's Consequences - International Differences in Work-Related Values in 1980, he established indices of culture; culture was to be a measurable variable in international business studies. Hofstede's theoretical basis is traced to a comparative approach established by George Murdock. The lack of use of Hofstede's dimensions in mainstream social sciences is described. This is sourced to the nineteenth-century scholarship of Edward Tylor, and the debate concerning Galton's problem. Murdock took the occasion of the 1971 Huxley Memorial Lecture Anthropology's Mythology to renounce his own adherence to this method, and to plead for a new association between anthropology and psychology. Such a shift was paralleled by Hofstede in 1991. It is suggested that there are other methods which may better advance international comparative accounting research.

Keywords: Hofstede, accounting, culture, Tylor, Galton

JEL Classification: B1, M1

Suggested Citation

Baskerville, Rachel F., Tylor's Legacy in International Accounting Research (2007). Victoria University Accounting and Commercial Law Working Paper No. 46, Available at SSRN: https://ssrn.com/abstract=1179062

Rachel F. Baskerville (Contact Author)

Victoria University of Wellington - School of Accounting and Commercial Law ( email )

Faculty of Commerce and Administration
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New Zealand
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HOME PAGE: http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

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