There has been a problem of timeliness in the debate concerning the methodological and theoretical foundations for Hofstede's 'Cultures Consequences'. This research note was prepared with the objective of updating the debate regarding the validity of Hofstede's dimensions of culture. There are...

The continuation of accounting research utilising Hofstede's cultural indices suggests an absence of sufficient consideration for the reasons behind the rejection of such a universalist approach in anthropology and sociology. These reasons include the assumption of equating nation with culture...

Charities are becoming more highly regulated worldwide and yet they are subject to diverse, country-specific, financial reporting standards. New Zealand is a jurisdiction that has treated all sectors alike in its approach to the financial regulation of charities, while the UK has, for some time,...

The expansion of manufacturing and retail activities in Auckland, New Zealand, in the years following World War II was accompanied by development and growth of accounting partnerships in a manner distinctive from legal, medical or other professional service firms. Accounting partnerships more...

Superannuation (pension, retirement) schemes (plans) are required to report their earnings on a fair-value basis, reflecting recent shifts toward fair-value reporting in financial reporting. Fair-value earnings of such schemes include realized earnings and unrealized changes in values of assets...

Among the largest entities in the world are the World Bank Group and the International Monetary Fund (IMF) Group. From the perspective of researchers in accounting, such size is used as a proxy for political visibility; and often implicit asymmetries of power and information become explicit in...

Educators and regulators world-wide are recognizing a range of problems that are arising in both teaching and implementation of IFRS due to language and translation issues. The research question asks what it is about the English in which IFRS are written that causes problems for an effective...

In “Culture: the Anthropologist's Account” (1999) Adam Kuper advised avoidance of the use of the word ‘culture' at all. It has come to denote too much and has now come to mean too little. However, just as “the history of all cultures is the history of cultural borrowing” (Edward Said,...