Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built …, we selected all papers published by international accounting journals in 2009 and dealing with culture or diversity. In … have in common that they make culture part of the social environment in which an accounting situation is observed. This …

’Iribarne fail to help understand what culture means. Therefore, this paper draws on Barkerville’s (2003, 2005) critique on these …, methodological and empirical présentation of ethnicity as working alternative to culture, which is usually difficult to conceive of …

a certain number of issues and is linked to American culture. …