Hofstede never studied culture

被引：393

作者：

Baskerville, RF ^{[1
]}

机构：

[1] Univ Auckland, Dept Accounting & Finance, Auckland 1, New Zealand

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 2003年 / 28卷 / 01期

关键词：

D O I：

10.1016/S0361-3682(01)00048-4

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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. (C) 2002 Elsevier Science Ltd. All rights reserved.

引用

页码：1 / 14

页数：14

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