Publicação
Are the First Gray’s Shreds of Light Still Bright? An Almost Forty Years of Bibliometric and Systematic Literature Review on Hofstede-Gray’s Cultural Model in Accounting
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | |
| datacite.subject.sdg | 04:Educação de Qualidade | |
| dc.contributor.author | da Silva Maocha, A. | |
| dc.contributor.author | Albuquerque, F. | |
| dc.date.accessioned | 2026-09-08T11:24:50Z | |
| dc.date.available | 2026-09-08T11:24:50Z | |
| dc.date.issued | 2025 | |
| dc.description.abstract | 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. | por |
| dc.identifier.citation | 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 | |
| dc.identifier.doi | https://doi.org/10.18848/2327-008X/CGP/v21i01/261-292 | |
| dc.identifier.issn | 2327-008X | |
| dc.identifier.uri | http://hdl.handle.net/10400.21/23051 | |
| dc.language.iso | eng | |
| dc.peerreviewed | yes | |
| dc.relation.hasversion | https://cgscholar.com/publishers/articles/are-the-first-grays-shreds-of-light-still-bright | |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
| dc.title | Are the First Gray’s Shreds of Light Still Bright? An Almost Forty Years of Bibliometric and Systematic Literature Review on Hofstede-Gray’s Cultural Model in Accounting | eng |
| dc.type | journal article | |
| dspace.entity.type | Publication | |
| oaire.citation.endPage | 292 | |
| oaire.citation.startPage | 261 | |
| oaire.citation.title | The International Journal of Interdisciplinary Cultural Studies | |
| oaire.citation.volume | 21 | |
| oaire.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 |