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Keywords: Cultural dimensions
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Journal Articles
Assessing the countries’ convergence to IPSAS from a cultural perspective
Available to Purchase
International Journal of Accounting and Information Management (2024) 32 (2): 181–206.
Published: 01 December 2023
...Paula Gomes dos Santos; Fábio Albuquerque Purpose This paper aims to assess the factors that may explain the International Public Sector Accounting Standards (IPSAS) convergence, considering Hofstede’s cultural dimensions as the theoretical reference for the cultural approach proposed. Additional...
Journal Articles
The effect of culture on accounting conservatism during adoption of IFRS in the EU
Available to Purchase
International Journal of Accounting and Information Management (2018) 26 (2): 311–330.
Published: 08 May 2018
... of culture, the six dimensions of Hofstede (1980, 2010 ) are used. Findings The results of the analysis show that variation of conditional conservatism is influenced by the six cultural dimensions. However, unconditional conservatism is only affected by power distance. Originality/value...
