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Uma revisão bibliométrica e sistemática de literatura sobre a aplicação do modelo de Hofstede-Gray na contabilidade
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| 1.58 MB | Adobe PDF |
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Abstract(s)
Os valores culturais de uma nação afetam tudo o que a envolve. A contabilidade, como uma subcultura, não está isenta da influência da cultura. Sob essa perspetiva, Gray (1988) propôs, a partir das dimensões culturais de Hofstede (1980), um modelo baseado em quatro valores culturais da contabilidade que tem sido a base teórica de investigações posteriores. Esta investigação apresenta uma revisão sistemática e bibliométrica de literatura sobre a aplicação do designado modelo de Hofstede-Gray na Contabilidade. A análise abarca questões relacionadas com o seu impacto e alcance, as metodologias utilizadas para a sua materialização, bem como os principais resultados obtidos pelas distintas investigações efetuadas. Foram identificados 70 estudos publicados em revistas científicas indexadas nas bases de dados da Scopus e Web of Science desde 1988 até ao ano de 2024. A informação foi analisada através dos recursos disponíveis no VOSviewer e na Bibliometrix. Os resultados apontam que o modelo de Hofstede-Gray tem servido como base teórica de diversos estudos e progressivamente utilizado e adaptado a diversos contextos e para a explicação de diferentes fenómenos na área da contabilidade, sendo continuadamente objeto de crítica e propostas de revisão. Adicionalmente, encontra-se disseminado em diferentes países e regiões, não obstante a sua significativa concentração nos países de tradição anglo-saxónica. Este estudo procura contribuir para a academia ao fornecer um estado da arte sobre um modelo proposto há cerca de 40 anos, permitindo o desenvolvimento de futuros estudos a partir das lacunas identificadas, com potenciais consequências sociais e práticas oriundas das novas investigações.
The cultural values of a nation influence every aspect of its environment. As a subculture, accounting is not exempt from this influence. From this perspective, Gray (1988) proposed a model based on Hofstede’s (1980) cultural dimensions, identifying four accounting cultural values that have served as the theoretical foundation for subsequent research. This study presents a systematic and bibliometric literature review on applying the Hofstede-Gray’s model in accounting. It addresses its impact and scope, the methodologies employed for its implementation, and the main findings of various studies performed. A total of 70 studies published in scientific journals indexed in the Scopus and Web of Science databases between 1988 and 2024 were identified. The collected data were assessed using the tools available in VOSviewer and Bibliometrix. The results indicate that the Hofstede-Gray’s model has been widely used as a theoretical framework for numerous studies, progressively adapted to various contexts, and applied to explain different accounting-related phenomena. The model remains a subject of critique and proposals for revision. Additionally, it has been disseminated across different countries and regions, although with a significant concentration in Anglo-Saxon countries. This study aims to contribute to academia by providing a state-of-the-art review of a model proposed nearly 40 years ago, from which future research can build upon the identified gaps, potentially leading to both social and practical implications arising from new investigations.
The cultural values of a nation influence every aspect of its environment. As a subculture, accounting is not exempt from this influence. From this perspective, Gray (1988) proposed a model based on Hofstede’s (1980) cultural dimensions, identifying four accounting cultural values that have served as the theoretical foundation for subsequent research. This study presents a systematic and bibliometric literature review on applying the Hofstede-Gray’s model in accounting. It addresses its impact and scope, the methodologies employed for its implementation, and the main findings of various studies performed. A total of 70 studies published in scientific journals indexed in the Scopus and Web of Science databases between 1988 and 2024 were identified. The collected data were assessed using the tools available in VOSviewer and Bibliometrix. The results indicate that the Hofstede-Gray’s model has been widely used as a theoretical framework for numerous studies, progressively adapted to various contexts, and applied to explain different accounting-related phenomena. The model remains a subject of critique and proposals for revision. Additionally, it has been disseminated across different countries and regions, although with a significant concentration in Anglo-Saxon countries. This study aims to contribute to academia by providing a state-of-the-art review of a model proposed nearly 40 years ago, from which future research can build upon the identified gaps, potentially leading to both social and practical implications arising from new investigations.
Description
Keywords
Contabilidade Cultura Gray Hofstede Revisão de literatura Accounting Culture Literature review