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Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world.

Content analysis is used to measure levels of disclosure for a sample of 136 IBs of 25 countries for years 2013 and 2014. Different cultural measures are used. These include secrecy/transparency as suggested by Gray (1988) and Hofstede (1980, 1983, 2001, 2010)’s culture dimensions which include: Power Distance; Individualism; Masculinity; Uncertainty Avoidance; Long-Term Ordination and Indulgence. Ordinary least square (OLS) regression is used to test the research hypotheses.

After controlling bank-specific, corporate governance and country characteristics, the authors found that Hofstede’s culture dimensions have a significant impact on SSFD. They also found that Gray's transparency dimension positively influence levels of sharia, social and aggregated disclosure. Therefore, they conclude that culture influences levels of disclosure in IBs.

This study has policy implications for managers and regulators of Islamic banking industry.

This study is the first to use both Gray and Hofstede models in the context of IBs around the world. It also the first to explore the impact of culture on three different disclosure levels for IBs.

As more companies choose to disclose corporate social responsibility (CSR) information, it is important to gain an understanding of the quality of disclosures and factors that influence quality. The purpose of this study is to examine the role of culture as a determinant of the quality of voluntary carbon emission disclosures.

This study uses regression analysis to test the influence of culture on the quality of carbon disclosures. The sample of this study comes from companies who voluntarily report to the carbon disclosure project. The authors operationalize the quality of disclosure using the Carbon Disclosure Leadership Index. The authors operationalize cultural values using both Hofstede’s metrics (Hofstede, 1980) and Project GLOBE (House et al., 2004).

This study predicts and finds a negative relationship between quality of disclosure and high individualism scores. This study also finds that the quality of disclosure is lower for companies located in countries with high power distance scores. The authors find that the quality of disclosure is higher for companies located in countries with gender/assertiveness scores that indicate a higher value on the environment than on the importance of economic growth. While quality is marginally related to uncertainty avoidance using Hofstede's measure, quality is not related to uncertainty avoidance using the Project GLOBE metric. The authors did not find a hypothesized negative significant relationship between quality and long-term orientation.

Quality is a measure of importance to users and regulators of disclosures.

National culture is an important determinant of CSR disclosure quality.

This study extends the previous research by using a metric for quality based on an independent evaluation of disclosures and by the role of culture in a multi-country study.

This paper aims to review the use of Hofstede’s cultural dimensions in accounting research over the period 1995-2015.

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.

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.

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.

Recent studies exposed serious issues with Hofstede's popular model of culture, especially his uncertainty avoidance (UA) and masculinity-femininity (MAS–FEM) dimensions. However those studies did not focus on work-related issues as in Hofstede’s research.

We followed Hofstede’s approach to his dimensions more closely than anyone before in a large cross-cultural study. We used data from the nationally representative International Social Survey Program (over 50,000 respondents from 47 countries), measuring work goals and work-related stress in a way similar to Hofstede's.

UA and MAS–FEM, as measured and described by Hofstede, did not replicate. They lack internal consistency and the items that target them are not associated with Hofstede's UA and MAS–FEM indices. Instead, some of those items follow a very different and sound logic, invalidating Hofstede's UA and MAS–FEM theories. Our study provides additional evidence that UA and MAS–FEM are misleading artifacts of Hofstede's IBM database, with no analogues outside IBM. An improved, recently reported version of individualism-collectivism (IDV-COLL) replicated nearly perfectly, solidifying the validity of that dimension of national culture. A revised version of long-term orientation, called flexibility–monumentalism (FLX–MON) also replicated well.

We discuss lessons for the cross-cultural field, including cross-cultural management, as well as policy-making by national governments, to be drawn from the controversial story of Hofstede's model. We advise a stronger focus on empirical confirmation and replication rather than excessive faith in fascinating, yet unproven theory.

To avoid further confusion, we advise researchers, consultants and managers to reconsider the use of Hofstede's UA and MAS–FEM and focus on the valid dimensions in the revised Minkov-Hofstede model.

A number of national governments recently launched large-scale studies of their national cultures, based on Hofstede's model. The goal of those studies was to involve culture in the design of social and economic development policies. Studies of this kind should be founded on empirically sound models or else they can result in the formulation of flawed policies.

This is the first study of large samples from many nations showing that even when Hofstede's method is followed closely by focusing on work-related issues, UA and MAS–FEM do not emerge from the data, and this is not because of data deficiencies but because the logic of UA and MAS–FEM is demonstrably flawed. Our study also demonstrates new methods for the replication of IDV-COLL and FLX–MON, though without claiming that they are superior to existing ones.

The purpose of this study is to propose an alternative basis for calculating cultural distance scores using Schwartz's cultural values.

Cultural distance scores were calculated for 23 countries, based on the two most common measures of cultural difference (four cultural dimensions and Schwartz's 1994 culture level values), following Kogut and Singh's formula. Correlation analysis was used to assess the congruency between these two bases of cultural distance. In addition, their relationship with international trade figures was assessed, to understand how well each framework predicts the amount of trade between countries.

Inter‐country distances between 23 countries suggest that the two bases of cultural distance were not congruent. While the correlation between both cultural distance measures and international trade suggested a negative relationship, as expected, only cultural distance based on Schwartz's values was significantly related to international trade (p<0.05). It would appear that, at least in a trade context, Schwartz's values may play a more significant role than do Hofstede's dimensions.

To date, most cultural distance scores have been based on Hofstede's cultural dimensions. This paper provides the first analysis of cultural distance based on Schwartz's country level values. The paper shows that the two measures are not congruent and that, at least in the context of trade, cultural distance measures based on Schwartz's may be superior. Thus, researchers should carefully consider which cultural base is most appropriate for use in their study.

Examines the influence national culture has on the design of information systems through a comparative study of geographic information systems (GIS) design in the USA and Germany. Hofstede’s (1980) dimensions of national culture provide the theoretical framework for this research. Applying Hofstede’s dimensions, evaluates differences in the design documents and actual practice of design of King County, Washington, USA and Kreis (County) Osnabrück, Germany. The findings support Hofstede’s characterization at the conceptual level of design documents, but indicate that the practice of design in the German county deviates considerably from Hofstede’s characterization: whereas Germanic national cultural characteristics suggest a very regulated top‐down design process, the actual practice of design in Kreis Osnabrück involves, in fact, a great deal of negotiations. They lead to the formalization of efforts and preparation of standards. These negotiations are obscured by the cultural emphasis on regulation, as Hofstede did indeed predict through high uncertainty avoidance. In comparison, the findings in King County support Hofstede’s characterization that Anglo‐American national culture involves negotiations at all stages of design. These findings lead to a reconsideration of Hofstede’s national cultural dimensions. Formal design documents replicate national culture characteristics, obscuring the details of practice. Hofstede’s national cultural dimensions provide a valuable framework, but the practice of design in both counties is ultimately a process of negotiation.

Hofstede’s model of national culture has enjoyed enormous popularity but rests partly on faith. It has never been fully replicated and its predictive properties have been challenged. The purpose of this paper is to provide a test of the model’s coherence and utility.

Analyses of secondary data, including the World Values Survey, and a new survey across 56 countries represented by nearly 53,000 probabilistically selected respondents.

Improved operationalizations of individualism-collectivism (IDV-COLL) suggest it is a robust dimension of national culture. A modern IDV-COLL index supersedes Hofstede’s 50 year-old original one. Power distance (PD) seems to be a logical facet of IDV-COLL, rather than an independent dimension. Uncertainty avoidance (UA) lacks internal reliability. Approval of restrictive societal rules and laws is a facet of COLL and is not associated with national anxiety or neuroticism. UA is not a predictor of any of its presumed main correlates: importance of job security, preference for a safe job, trust, racism and xenophobia, subjective well-being, innovation, and economic freedom. The dimension of masculinity-femininity (MAS-FEM) lacks coherence. MAS and FEM job goals and broader values are correlated positively, not negatively, and are not related to the MAS-FEM index. MAS-FEM is not a predictor of any of its presumed main correlates: achievement and competition orientation, help and compassion, preference for a workplace with likeable people, work orientation, religiousness, gender egalitarianism, foreign aid. After a radical reconceptualization and a new operationalization, the so-called “fifth dimension” (CWD or long-term orientation) becomes more coherent and useful. The new version, called flexibility-monumentalism (FLX-MON), explains the cultural differences between East Asian Confucian societies at one extreme and Latin America plus Africa at the other, and is the best predictor of national differences in educational achievement.

Differences between subsidiaries of a multinational company, such as IBM around 1970, are not necessarily a good source of knowledge about broad cultural differences. A model of national culture must be validated across a large number of countries from all continents and its predictions should withstand various plausible controls. Much of Hofstede’s model (UA, MAS-FEM) fails this test while the remaining part (IDV-COLL, PD, LTO) needs a serious revision.

Consultancies and business schools still teach Hofstede’s model uncritically. They need to be aware of its deficiencies.

As UA and MAS-FEM are apparently misleading artifacts of Hofstede’s IBM data set, a thorough revision of Hofstede’s model is proposed, reducing it to two dimensions: IDV-COLL and FLX-MON.

Embedded in Western scientific rationality, Hofstede's model on national culture is constructed on a quantitative method, which among other things is characterized by its carefully selected sample consisting of a group of well educated white “men” from the middle classes working for the same company and sharing identical or similar occupations. The appointment of well educated men from the middle classes as the norm for national culture might mislead one to believe that Hofstede perceives of culture as equally distributed among men and women and that there are no differences in regard to the possession of power. However, considering that he has dedicated one of his five dimensions to gender and constructed his model on a bipolar distinction between masculinity and femininity this is clearly not the case. The purpose of the paper is to show that Hofstede's masculine/feminine dimension unveils a distinct perception of gender differences, even though women's voices were kept silent in his survey.

The paper approaches Hofstede's masculine/feminine dimension from a postcolonial angle, and focuses on how he discursively makes use of a gender dichotomy in his construction of national culture.

The analysis supports the argument that Hofstede's masculine/feminine dimension contributes to reproducing a collective and prejudiced understanding of both culture and gender.

The value of the paper is in its attempt to urge for a relocation of research on culture and gender from logocentrism and dichotomies to a discourse that take local variations and multiplicity into consideration.