A Research Note: The Unfinished Business of Culture

Accounting, Organizations and Society, Vol. 30, No. 4, pp. 389-391, 2005

3 Pages Posted: 8 Aug 2008

See all articles by Rachel F. Baskerville

Rachel F. Baskerville

Victoria University of Wellington - School of Accounting and Commercial Law

Date Written: August 6, 2005

Abstract

There has been a problem of timeliness in the debate concerning the methodological and theoretical foundations for Hofstede's 'Cultures Consequences'. This research note was prepared with the objective of updating the debate regarding the validity of Hofstede's dimensions of culture. There are three major criticisms and a new edition to consider. The critique by Hofstede of Baskerville (2003) alluded to such a problem, but it was a problem shared by Hofstede's critics in other disciplines, such as Myers & Tan in Information Systems literature, and McSweeney's critique in the Human Resource literature. Three critiques of Hofstede's dimension of culture, which have been published, are summarised; it is suggested the second edition of 'Cultures Consequences' has not made sufficient changes to allay the concerns of such researchers.

Keywords: International accounting, Hofstede, culture

JEL Classification: M00, M40

Suggested Citation

Baskerville, Rachel F., A Research Note: The Unfinished Business of Culture (August 6, 2005). Accounting, Organizations and Society, Vol. 30, No. 4, pp. 389-391, 2005, Available at SSRN: https://ssrn.com/abstract=1208874

Rachel F. Baskerville (Contact Author)

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

Faculty of Commerce and Administration
PO Box 600
Wellington
New Zealand
006444636951 (Phone)
006444635076 (Fax)

HOME PAGE: http://www.victoria.ac.nz/sacl/staff/rachel-baskerville.aspx

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