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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 proposed a model based on
Hofstede’s 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 the application of Hofstede-Gray’s model in accounting, based on the PRISMA (Preferred
Reporting Items for Systematic Reviews and Meta-Analyses) 2020 framework. It examines the model’s
impact and scope as well as the key findings of various studies. A total of seventy articles, published
between 1988 and 2024 in journals indexed in the Scopus and Web of Science databases, were identified
and analyzed. The collected data was assessed using the tools available in VOSviewer and Bibliometrix. The
findings indicate that Hofstede-Gray’s model has been widely used as a theoretical framework for numerous
studies, has been progressively adapted to various contexts, and has been applied to explain several
accounting-related phenomena. The model remains a subject of critique and proposals for revision. This
study aims to contribute to academia by providing a state-of-the-art review of a model proposed nearly
forty years ago, from which future research can build upon the identified gaps, potentially leading to both
social and practical implications arising from new investigations.
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da Silva Maocha, A., & Albuquerque, F. (2025). Are the First Gray’s Shreds of Light Still Bright? The International Journal of Interdisciplinary Cultural Studies, 21(1), 261–292. https://doi.org/10.18848/2327-008x/cgp/v21i01/261-292