Abstract

SALGADO CASTILLO, JORGE ANDRÉS. CULTURE APPROACH FROM ACCOUNTING RESEARCH: POSSIBILITIES OF RE - SIGNIFICANCE. Rev.fac.cienc.econ. [online]. 2016, vol.24, n.1, pp.103-118. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1624.

The concept of culture has worked in accounting primarily to evaluate differences in accounting systems and management control between countries, the above is intended to characterize and compare all the main elements that impact accounting and control in the national cultures. Hofstede's work (1980, 1984) is the main reference for accounting research in the field of culture, however it does not escape questioning by not taking into account the construction of disciplines that study the cultural phenomenon, such as cultural anthropology, history, sociology, among others. This paper outlines the frames and benchmarks of cultural anthropology as an important element of the culture analysis, subsequently the references used by accounting for the study of culture are outlined, the application in its studies and the emerging criticism.

Keywords : Accounting; Control; Culture; Cultural dimensions; Approaches; Research in accounting.

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