THE EFFECTS OF CULTURE ON MANAGEMENT ACCOUNTING :
A SYSTEMATIC REVIEW

THE EFFECTS OF CULTURE ON MANAGEMENT ACCOUNTING :
A SYSTEMATIC REVIEW

Culture; cultural; country; nation; literature review

Culture has received a large amount of interest in the management accounting
literature. We present the first structure of the article studying culture in
management accounting. Our search yielded 51 papers published in eight
leading journals between 2001 and 2020. This study provides a critical review
of the findings of cultural research in the last 20 years in the management
accounting literature and summarizes the contributions of previous research to
the management accounting literature. We find that culture emerges as a
relevant variable in the field of management accounting, particularly
management control systems. The results of this study indicate that there is a
shift in the trend of cultural research in the management accounting literature
which initially focused on Hofstede's national culture. This shift was triggered
by one of the criticisms by Baskerville (2003) who criticized Hofstede's concept
of national culture. The study also identifies gaps in published research for
future research.

Ula Restu Rafifah1, Lu’lu’ Nafiati2, Dewi Fitriyani3, Aditya Candra Kusuma4,
Miswanto Miswanto

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023

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