In the realm of accounting, the influence of national culture is profound and pervasive, shaping not just practices but also values and systems across different countries. This crucial relationship is the focus of a comprehensive study by Stephen B. Salter, Hong Kim Duong, and Gaurav Gupta, published in the Journal of International Accounting Research.
The research updates and expands upon the foundational work of G. Hofstede and colleagues, incorporating new cultural measures introduced by Minkov in recent years. It reaffirms the findings of earlier studies like those by Gray in 1988 and Doupnik and Tsakoumis in 2004, which demonstrated that the dimensions of national culture significantly influence accounting values and systems.
This paper not only reviews the existing understanding of national culture in accounting but also explores how these cultural frameworks have shaped contemporary accounting research. Looking ahead, the authors propose several pertinent research questions that need addressing, aimed at further unraveling the complex interplay between culture and accounting.
The study highlights the ongoing relevance of cultural dimensions in accounting research and points to the need for a nuanced understanding of how national characteristics influence accounting practices globally.
For more in-depth exploration, the full article is accessible through the Journal of International Accounting Research here.