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ABSTRACT A society’s culture affects its behavior and values. This study explores the role of national culture in accounting research. It starts by updating the work of G. Hofstede, G. J. Hofstede, and Minkov (2020), including several new measures of culture discussed by Minkov (2018) and Minkov and Kaasa (2022). As previously found, national culture dimensions are tied to accounting values and systems differently (Gray 1988; Doupnik and Tsakoumis 2004). This paper begins with a review of what national culture is, how it relates to accounting values and systems in individual countries, and how it has affected questions of interest to accounting researchers in the last decade. We then provide research questions that need to be answered by accounting researchers. Data Availability: The data used in this study are publicly available from the sources indicated in the text. JEL Classifications: E16; F23; M00; M14; M40; M41; M42; M49.
Salter et al. (Fri,) studied this question.