Hofstede’s cultural dimensions in accounting research: a review
Abstract
Purpose
This paper aims to review the use of Hofstede’s cultural dimensions in accounting research over the period 1995-2015.
Design/methodology/approach
The author combines electronic and manual searches to identify relevant studies using key words like “national culture” or “Hofstede’s cultural dimensions” and “accounting” or “auditing” or “taxation”. The search yields a total number of 35 published studies. For each reviewed stream of research, the author presents its theoretical underpinning and summarises its main results.
Findings
The paper identifies four main accounting research topics being reporting policy, auditing, taxation and miscellaneous accounting. These studies use three main methodologies including empirical, experiment and meta-analysis. The review reveals that individualism is positively related to corporate reporting policy, while it is associated with low levels of tax evasion. High levels of masculinity are generally associated with low disclosure environments and aggressive accounting manipulations. Finally, long-term orientation has been examined with respect to social environmental disclosure, and findings are supportive of a positive association between both variables.
Originality/value
This literature review represents a historical record, an introduction and a guidance for researchers who aim to examine whether Hofstede’s cultural dimensions may be useful in explaining other accounting phenomena. It also presents the main criticisms addressed to Hofstede’s framework. Finally, it conducts a critical analysis for reviewed studies and highlights their reductionist approach in explaining accounting phenomena and methodological weaknesses.
Keywords
Acknowledgements
The author gratefully acknowledges the helpful comments and suggestions from the two anonymous reviewers and the Editor-in-Chief, Charl de Villiers, of Meditari Accountancy Research.
Citation
Khlif, H. (2016), "Hofstede’s cultural dimensions in accounting research: a review", Meditari Accountancy Research, Vol. 24 No. 4, pp. 545-573. https://doi.org/10.1108/MEDAR-02-2016-0041
Publisher
:Emerald Group Publishing Limited
Copyright © 2016, Emerald Group Publishing Limited