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...

This paper has a methodological purpose, as we are aiming to show practices of accounting research designing. In that heuristic, we are basing our argument on Burrell’s and Morgan’s (1979), Feyerabend’s (1975), Quattrone’s (2000, 2004b) and Lowe’s (2004a, b) epistemo-methodological...

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...

Purpose – The purpose of this paper is to contribute 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...

Purpose: The present paper is a comment on Gurd’s paper published in QRAM on the use of grounded theory in interpretive accounting research. Methodology: Like Gurd, we conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings: We found a large...

This paper jointly investigates the process whereby budgeting became institutionalised between 1930 and 1960 and the attempts of the Cam-i to deinstitutionalise it since 1990. The study focuses on the rhetoric. Paradoxically, the same arguments have been used to support the institutionalisation...

The present paper draws on the main issues in the production of scientific knowledge based upon grounded theory in management accounting research. This piece of work is a bibliographic study confronting grounded theory practices with the expectations of its founders (Glaser et Strauss, 1967; Strauss...

The dissertation purports to address how every day conduct reflects influences of ethnicity on Accountability practices. Accounting is treated as a discursive system in which individuals speak about themselves in Terms of asset-liability, debit-credit, income, value. Thence, I am purporting...

When diversity management becomes an issue for organisations, models offered by Hofstede, Douglas and Wildawsky or d’Iribarne fail to help understand what culture means. Therefore, this paper draws on Barkerville’s (2003, 2005) critique on these models to erect an ethnicity-based conceptual...