1 CRITIQUES ON GRAY-HOFSTEDE’S MODEL: WHAT IMPACT ON CROSS- CULTURAL ACCOUNTING RESEARCH? Vassili Joannidès Grenoble École de Management 12 rue Pierre Sémard 38003 Grenoble cedex – France Queensland University of Technology 4 George Street QLD 4000 Brisbane – Australia [email protected], [email protected]Danture Wickramasinghe Hull University, United Kingdom Nicolas Berland Université Paris Dauphine, France Place du Maréchal de Lattre de Tassigny – 75116 Paris cedex – France [email protected]Résumé: Cette communication évalue l‟impact des critiques du modèle de Hofstede par Bhimani (1999), Harrison & McKinnon (1999), McSweeney (2002a) et Baskerville (2003) sur la recherche comptable. Nous évaluons comment les études culturelles publiées dans les revues en CCA se référant à ces critiques on été conduites. Nous observons les sites et unité culturels retenus, qui ne devraient pas être des nations occidentales mais d‟autres communautés. Nous examinons les cadres théoriques employés, espérés autres que celui de Hofstede. Puis, nous nous intéressons aux méthodologies qui devraient être de l‟ethnographie plus que des questionnaires. Enfin, nous évaluons la contribution de ces rehcerches à la connaissance empirique, théorique et méthodologique. Utilisant Harzing, nous avons trouvé 17 articles dans des revues en CCA se référant à au moins une des quatre critiques. Ceux-ci révèlent que les quatre appels à des recherches alternatives n‟ont eu qu‟un faible écho, le modèle de Hofstede restant prédominant. Mots-clés : post-Hofstede, études culturelles, impact, critique, recherche comptable Abstract: 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 conducted. We scrutinise cultural site and unit studied, expected not to be Western nations but other communities. We look at theoretical frameworks used, expected not to be Hofstede‟s. Next, we look at methods employed, expected not to be questionnaires, but ethnography. Lastly, we assess contributions to theoretical, empirical and methodological knowledge. Using Harzing software we found all papers in accounting journals referring to at least one of the four critiques. 17 papers fell in our remit. These revealed that the four calls have been responded to in a very soft manner, so cultural studies remain influenced by Hofstede‟s model. Keywords: post-Hofstede, cultural studies, impact, critique, accounting research
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1
CRITIQUES ON GRAY-HOFSTEDE’S
MODEL: WHAT IMPACT ON CROSS-
CULTURAL ACCOUNTING RESEARCH?
Vassili Joannidès
Grenoble École de Management
12 rue Pierre Sémard 38003 Grenoble cedex – France
The offspring of post-critique works divided by their descent (D/B) reveals the critiques‟
impact factor. Accounting scholars appropriate more Harrison & McKinnon‟s (1999) critique
than the other three (5,08) As this paper was referred to 13 times (of 17), this result is not very
surprising. Surprising is that Baskerville‟s (2003) critique has a very low secondary impact
while her primary impact was ranking second in Harzing and accounting research, her
secondary impact is ranking fourth (3,33), far after Bhimani‟s (1999) and McSweeney‟s
(2002a).
The implication of this result is that cross-cultural accounting research adopts an interim
design in which radical postures are not much developed. This confirms that at best the
consensual call articulated by Harrison & McKinnon (1999) is more listened to than the two
radical calls articulated by McSweeney (2002a) and Baskerville (2003). A closer look at
Harrison & McKinnon‟s (1999) secondary impact reveals that the accounting conclusions
drawn attract more citations than the cultural postures adopted. Unsurprisingly, later works
keep (selectively) relying on Hofstede. Reliance on accounting conclusions from works
referring to Harrison & MacKinnon (1999) lowers the impact of the four critiques addressed
to Hofstede‟s model.
3.4. Reflecting on impact measure
The above findings lead us to discuss the scope and validity of impact measures. For a few
years, policymakers have been interested in the impact of research. In support to this concern,
Anne-Wil Harzing developed the Publish or Perish software measuring the impact factor of
journals, researchers and papers. Because it is tempting to run it and only retain the first result
returned, our study shows three limits to such an approach.
The first limit lies in impact quantification. A high impact factor in Harzing does not
necessarily mean that the paper considered eventually alters the structure of knowledge.
31
McSweeney‟s (2002a) and Baskerville‟s (2003) impacts are respectively 673 and 208
citations. In their home discipline – accounting – this impact is then 5 citations for
McSweeney and 6 for Baskerville. Their impact is lower than Harrison & McKinnon (1999)
who are cited 146 times in Harzing and 13 in accounting publications. This means that the
number of citations does not inform on the influence over a discipline and that a discipline
division factor should be applied.
Secondly, even if the impact factor of a publication by discipline can be measured, this does
not inform us on how the reference to a paper is made. The results returned by the software do
not show whether the reference drove the publication or was just a footnote or further reading.
This is how Baskerville‟s (2003) and McSweeney‟s (2002a) critiques have often been referred
to in research: “there are many criticisms on Hofstede‟s model (Baskerville, 2003;
McSweeney, 2002) but we are applying Hofstede”. Thereby, authors can do anything
disconnected from the argument developed in the papers referred to. Likewise, Harrison &
McKinnon (1999) are often referred to among authors on management control systems being
contingent upon organisation environment. Again, this stresses quantified but not intellectual
impact. If a publication is referred to for a rhetorical purpose and does not serve to position
the argument developed, its intellectual impact is lower than its score.
Thirdly, impact can go much beyond the number of citations in Publish or Perish. The ideas
defended by Bhimani (1999), Harrison & McKinnon (1999), McSweeney (2002a) and
Baskerville (2003) might indirectly impact on later studies referring to the publications citing
them. By showing that impact factor can be multiplied on average by 4 between primary and
secondary impacts, we show that the measure returned by the software ignores such a chain of
impact. Individualised metrics for a paper alone do not inform at all on its influence on the
field and later research. Accordingly, impact cannot only be assessed through mere
quantification, but through the close reading of the texts considered.
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Conclusion
This paper seeks to examine 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 examine how all cultural studies published in accounting journals
and referring to these critiques have been conducted. Consistent with the critics‟ prescriptions,
we scrutinise the cultural site and unit studied, expecting them not to be Western nations but
other types of cultural communities. We look at the theoretical frameworks used, expecting
them to be borrowed from anthropology. Thirdly, we look at the methods employed,
expecting them not to be questionnaires, but more ethnography-oriented. Lastly, we assess the
contributions of these papers to theoretical, empirical and methodological knowledge. Our
study reveals that critiques addressed to Hofstede‟s model have had a very low impact on
cross-cultural accounting research. Firstly, the joint calls for alternative research have been
followed in a very soft way. Secondly, more than half of cross-cultural research published
after the critiques have kept relying Hofstede, while a stream of literature has evolved without
referring to the model or its critiques. Such a critical state of the art is mainly an empirical
contribution.
Our main contribution is a surprise to us, as it does not relate to cross-cultural accounting
research but to the conduct of an impact study. We stress three weaknesses to quantitative
measures of influence an author, a paper or a journal has on a discipline, research and
ultimately on knowledge. Firstly, the impact of a paper on a discipline does not only lie in the
mere number of citations it receives. Such metrics cannot be substitutes for reading. They can
help select papers to start a research project. Secondly, how the paper has been referred to is
of importance, as a mention in a footnote or use as main reference to position an argument
does not have the same implication on research. Thirdly, impact does not end after the first
33
citation, but appears as a chain on each link of which the same protocol should be applied. As
a paper does not evolve independently from an arena, this latter must be clearly identified. A
tip in the practical identification of the arena lies in the clarification of the knowledge claims
articulated and knowledge debates addressed by the authors.
We can consider four types of further research. Firstly, as we show, there is still much to be
done in cultural accounting research to go post-Hofstede. More ethnicity-based research is
needed without these to be necessarily influenced by post-colonial frameworks. More is
needed on non-Western settings, namely developing countries (Alawattage et al. 2007;
Hopper et al. 2009). Secondly, our study only details the primary impact of the four critiques,
suggesting that there is a secondary impact and possibly a tertiary impact. An update to this
study could consist of doing the same on the as yet only 64 papers referring to one of the 17
post-Hofstede publications. This would enable to have a broader assessment of the critiques‟
impact on accounting research and knowledge. Thirdly, we encourage future research to
update the literature reviews conducted by Bhimani (1999) and Harrison & McKinnon (1999)
so as to offer a new state of the art of cross-cultural accounting research, applying the same
analytical categories to all the papers constituting the field. Lastly, our paper suggests that the
Publish or Perish software might be dangerous for scientific knowledge, as it is now.
Accordingly, we call for further research seeking to discover protocols enabling to correct its
most obvious biases.
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Appendix 1. Accounting research based on Hofstede’s critics
Askary, S., Yazdifar, H., & Askarany, D. (2008). Culture and accounting practices in Turkey. International
Journal of Accounting, Auditing and Performance Evaluation 5, 66-88.
Bhimani, A., Gosselin, M., & Ncube, M. (2005). Strategy and activity based costing: a cross national study of
process and outcome contingencies. International Journal of Accounting, Auditing and Performance Evaluation
2, 187-205.
Chanchani, S., & Willett, R. (2004). An empirical assessment of Gray's accounting value constructs. The
International Journal of Accounting 39, 125-154.
Chow, C., Harrison, G.L., McKinnon, J.L., & Wu, A. (1999). Cultural influences on informal information
sharing in Chinese and Anglo-American organizations: an exploratory study. Accounting, Organizations and
Society 24, 561-582.
Ding, Y., Jeanjean, T., & Stolowy, H. (2005). Why do national GAAP differ from IAS? The role of culture. The
International Journal of Accounting 40, 325-350.
Douglas, P.C., & Wier, B. (2005). Cultural and Ethical Effects in Budgeting Systems: A Comparison of U.S. and
Chinese Managers. Journal of Business Ethics 60, 159-174.
Efferin, S., & Hopper, T. (2007). Management control, culture and ethnicity in a Chinese Indonesian company.
Accounting, Organizations and Society 32, 223-262.
Hasri, M. (2009). The ethnography of 'Accounting, knowing and being': Malaysia, accounting research and the
production of knowledge. International Journal of Critical Accounting 1, 262-286.
Heidhues, E., & Patel, C. (2011). A critique of Gray's framework on accounting values using Germany as a case
study. Critical Perspectives on Accounting 22, 273-287.
Leach-López, M., Stammerhojan, W., & Rigsby Jr., J. (2008). An Update On Budgetary Participation, Locus Of
Control, And The Effects On Mexican Managerial Performance And Job Satisfaction. Journal of Applied
Business Research 24, 121-133.
Patel, C., Harrison, G.L., & McKinnon, J.L. (2002). Cultural Influences on Judgments of Professional
Accountants in Auditor–Client Conflict Resolution. Journal of International Financial Management &
Accounting 13, 1-31.
Richardson, G. (2008). The relationship between culture and tax evasion across countries: Additional evidence
and extensions. Journal of International Accounting, Auditing and Taxation 17, 67-78.
Salter, S.B., & Sharp, D.J. (2001). Agency effects and escalation of commitment: do small national culture
differences matter? The International Journal of Accounting 36, 33-45.
Scheytt, T., Soin, K., & Metz, T. (2003). Exploring notions of control across cultures: a narrative approach.
European Accounting Review 12, 515-547.
Schultz, J.J., & Lopez, T.J. (2001). The impact of national influence on accounting estimates: Implications for
international accounting standard-setters. The International Journal of Accounting 36, 271-290.
Van der Stede, W.A. (2003). The effect of national culture on management control and incentive system design
in multi-business firms: evidence of intracorporate isomorphism. European Accounting Review 12, 263-285.
Wickramasinghe, D., & Hopper, T. (2005). A cultural political economy of management accounting controls: a
case study of a textile Mill in a traditional Sinhalese village. Critical Perspectives on Accounting 16, 473-503.
39
Appendix 1. Primary impact of the critiques
Number of citations by combination of
critiques Citations %
Baskerville (2003)
1 5,88%
Baskerville (2003)
McSweeney (2002)
2 11,76%
Bhimani (1999)
1 5,88%
Bhimani (1999)
Harrison & McKinnon (1999)
Baskerville (2003)
1 5,88%
Bhimani (1999)
Harrison & McKinnon (1999)
Baskerville (2003)
McSweeney (2002)
1 5,88%
Bhimani (1999)
Harrison & McKinnon (1999)
McSweeney (2002)
1 5,88%
Harrison & McKinnon (1999)
9 52,94%
Harrison & McKinnon (1999)
Baskerville (2003)
McSweeney (2002)
1 5,88%
Total
17 100,00%
Number of citations for each critique
individually Citations %
Bhimani (1999) 4 14,29%
Harrison & McKinnon (1999) 13 46,43%
McSweeney (2002) 5 17,86%
Baskerville (2003) 6 21,43%
Total 28 100,00%
40
Appendix 2. Secondary impact of the critiques
Indirect references
(# of references to primary
sources x # of references to each
combination of critiques
Citations
%
Baskerville (2003)
0 0,00%
Baskerville (2003)
McSweeney (2002)
9 12,00%
Bhimani (1999)
0 0,00%
Bhimani (1999)
Harrison & McKinnon (1999)
Baskerville (2003)
4 5,33%
Bhimani (1999)
Harrison & McKinnon (1999)
Baskerville (2003)
McSweeney (2002)
7 9,33%
Bhimani (1999)
Harrison & McKinnon (1999)
McSweeney (2002)
5 6,67%
Harrison & McKinnon (1999)
50 66,67%
Harrison & McKinnon (1999)
Baskerville (2003)
McSweeney (2002)
0 0,00%
Total 75 100,00%
# of observed citations for each
critique individually Citations %
Bhimani (1999) 16 13,01%
Harrison & McKinnon (1999) 66 53,66%
McSweeney (2002) 21 17,07%
Baskerville (2003) 20 16,26%
Total 123 100,00%
41
Appendix 3. Impact of post-critique studies
Combination of post-critique papers # %
Bhimani, Gosselin & Ncube (2005) 2 3,13%
Chanchani & Willett (2008) 1 1,56%
Chanchani & Willett (2008)
Ding, Jeanjean & Stolowy (2005)
Schultz & Lopez (2001)
1 1,56%
Chanchani & Willett (2008)
Ding, Jeanjean & Stolowy (2005)
Sharp & Salter (2001)
1 1,56%
Chow, Harrison, McKinnon & Wu (1999) 8 12,50%
Ding, Jeanjean & Stolowy (2005) 7 10,94%
Douglas & Wier (2005) 3 4,69%
Efferin & Hopper (2007) 4 6,25%
Efferin & Hopper (2007)
Wickramasinghe & Hopper (2005)
3 4,69%
Leach-Lopez, Stammerhojan & Rigsby (2008) 1 1,56%
Patel, Harrison & McKinnon (2002) 5 7,81%
Richardson (2008) 1 1,56%
Scheytt, Soin & Metz (2003) 3 4,69%
Scheytt, Soin & Metz (2003)
van der Stede (2003)
2 3,13%
Schultz & Lopez (2001) 6 9,38%
Schultz & Lopez (2001)
Patel, Harrison & McKinnon (2002)
1 1,56%
Sharp & Salter (2001) 3 4,69%
van der Stede (2003) 5 7,81%
Wickramasinghe & Hopper (2005) 7 10,94%
Total 64 100,00%
Number of citations observed for each post-
critique paper
# %
Bhimani, Gosselin & Ncube (2005) 2 2,70%
Chanchani & Willett (2004) 3 4,05%
Chow, Harrison, McKinnon & Wu (1999) 8 10,81%
Ding, Jeanjean & Stolowy (2005) 9 12,16%
Douglas & Wier (2005) 3 4,05%
Efferin & Hopper (2007) 7 9,46%
Leach-Lopez, Stammerhojan & Rigsby (2008) 1 1,35%
Patel, Harrison & McKinnon (2002) 6 8,11%
Richardson (2008) 1 1,35%
Sharp & Salter (2001) 4 5,41%
Scheytt, Soin & Metz (2001) 5 6,76%
Schultz & Lopez (2001) 8 10,81%
van der Stede (2003) 7 9,46%
Wicrkamasinghe & Hopper (2005) 10 13,51%
Total 74 100,00%
42
Appendix 4. Impact of Hofstede’s model on accounting research