Hofstede Never Studied Culture

14 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: February 1, 2003


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.

Keywords: Hofstede, International accounting, universalism, anthropology, sociology

JEL Classification: M00, M40

Suggested Citation

Baskerville, Rachel F., Hofstede Never Studied Culture (February 1, 2003). Accounting, Organizations and Society, Vol. 28, No. 1, pp. 1-14, 2003, Available at SSRN: https://ssrn.com/abstract=1208863

Rachel F. Baskerville (Contact Author)

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

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

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

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