Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory

Salter, Stephen B.; Niswander, Frederick

doi:10.1057/palgrave.jibs.8490179

Cited by 313 publications

(197 citation statements)

References 19 publications

Supporting

Mentioning

174

Contrasting

Unclassified

Order By: Relevance

“…found that IND was strongly related to the subjective well-being of nations in a sample of undergraduate students in 55 nations. UA was negatively related to the use of professional accounting standards, and positively related to uniformity, conservatism, and secrecy in 29 countries (Salter and Niswander, 1995). MAS was positively related to uniformity and negatively related to conservatism, and IND was negatively related to secrecy.…”

Section: Research Challengesmentioning

confidence: 91%

A quarter century of Culture's Consequences: a review of empirical research incorporating Hofstede's cultural values framework

2006

View full text Add to dashboard Cite

Since Geert Hofstede's Culture's Consequences: International Differences in Work-Related Values (Sage, 1980) was published, researchers have utilized Hofstede's cultural values framework in a wide variety of empirical studies. We review 180 studies published in 40 business and psychology journals and two international annual volumes between 1980 and June 2002 to consolidate what is empirically verifiable about Hofstede's cultural values framework. We discuss limitations in the Hofstede-inspired research and make recommendations for researchers who use Hofstede's framework in the future. Journal of International Business Studies (2006) 37, 285–320. doi:10.1057/palgrave.jibs.8400202

show abstract

Section: Research Challengesmentioning

confidence: 91%

A quarter century of Culture's Consequences: a review of empirical research incorporating Hofstede's cultural values framework

2006

View full text Add to dashboard Cite

show abstract

“…Countries scoring high on uncertainty avoidance show low professionalism, high uniformity, high conservatism, high secrecy (Salter and Niswander 1995), stronger interpersonal and interorganizational ties (Money,…”

Section: Hypotheses On Cultural Effectsmentioning

confidence: 99%

“…Individualism is defined as a preference for a loosely knit social framework in a society wherein individuals are supposed to take care of themselves and their intimate families only (Hofstede 1980) and companies "tend to focus on benefits to the individual" (Cutler, Erdem, and Javagi 1997, p. 43). A country that ranks low in terms of individualism has been found to rank higher in uniformity and secrecy (Salter and Niswander 1995).…”

Section: Homburg/kuester/beutin/menon Determinants Of Customer Benefimentioning

confidence: 99%

“…We argue that uncertainty avoidance and individualism have opposite effects on the impact of the determinants of customer benefits (a similar approach is used by Salter and Niswander 1995).…”

Section: Homburg/kuester/beutin/menon Determinants Of Customer Benefimentioning

confidence: 99%

“…As indicated above, aspects like uniformity and consistency have been found to be more important in cultures with low individualism (Salter and Niswander 1995). Moreover, "people in highly individualistic cultures tend not to follow ... norms," whereas a high product quality is often ensured through norms (Roth 1995, p. 166).…”

Section: Homburg/kuester/beutin/menon Determinants Of Customer Benefimentioning

confidence: 99%

See 2 more Smart Citations

Determinants of Customer Benefits in Business-to-Business Markets: A Cross-Cultural Comparison

Homburg

Kuester

Beutin

et al. 2005

Journal of International Marketing

View full text Add to dashboard Cite

The authors examine the concept of customer benefits in business-to-business markets in an international context. They distinguish between core and add-on benefits, and they discuss product quality, service quality, flexibility, trust, joint action, and commitment of the supplier as determinants of these customer benefits. They base their analysis on 981 respondents in two countries. The results suggest the importance of understanding the determinants in providing customer benefits. Furthermore, the authors observe significant cultural differences with respect to the impact of different determinants on perceived customer benefits. Following a discussion of the results, the authors present managerial implications, research limitations, and directions for further research.

show abstract

Size and culture as determinants of the web policy of listed firms: The case of web accessibility in Western European countries

Lorca¹,

Andrées²,

Martínez³

2011

J. Am. Soc. Inf. Sci.

View full text Add to dashboard Cite

Web accessibility (WA) is an innovation in Web design; it can be considered as part of the corporate social responsibility (CSR) strategy of the firms. As adoption of innovations and CSR commitment are linked with firm size and national culture/legislation, we hypothesize that size and national culture/legislation, may have an effect on WA level. The authors studied an international sample made up of companies included in EUROSTOXX600 (The STOXX Europe 600 Index). The main results suggest that both size and culture have a significant effect on WA. Large firms as well as Anglo-Saxon companies are more prone to have higher WA levels. A deeper analysis, which was done through the estimation of quantile regression equations, showed that the influence of size is significant for companies trying to excel or for those trying to avoid the worst WA. However, the effect of size is significant only in the lowest part of the conditional distribution.

show abstract

Cultural Influence on the Development of Accounting Systems Internationally: A Test of Gray's [1988] Theory

Cited by 313 publications

References 19 publications

A quarter century of Culture's Consequences: a review of empirical research incorporating Hofstede's cultural values framework

A quarter century of Culture's Consequences: a review of empirical research incorporating Hofstede's cultural values framework

Determinants of Customer Benefits in Business-to-Business Markets: A Cross-Cultural Comparison

Size and culture as determinants of the web policy of listed firms: The case of web accessibility in Western European countries

Contact Info

Product

Resources

About