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| Author: | Baskerville, R. F. |
| Title: | Hofstede never studied culture |
| Journal: | Accounting, Organizations and Society
2003 : JAN, VOL. 28:1, p. 1-14 |
| Index terms: | Organizational behaviour Organizational culture Socio-economic accounting Accounting history |
| Language: | eng |
| Abstract: | The continuation of accounting research using 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. |
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