Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance our...

Our paper addresses what the moral foundations of accounting are, regardless of capitalistic operations, as we are seeking to trace a genealogy of accounting thinking disconnected from coincidence with Capitalism. We demonstrate that the three monotheisms have bared the core of accounting. We...

This paper questions the impact of Bhimani's (1999), Harrison's & McKinnon's (1999), McSweeney's (2002a) and Baskerville's (2003) critiques of Hofstede's model on accounting research. We assess how cultural studies published in accounting journals and referring to these critiques have been...

Purpose - This paper contributes to the sociology-of-science type of accounting literature, addressing how accounting knowledge is established, advanced and extended. Design/methodology/approach - The research question is answered through the example of research into linkages between accounting...