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APPORTS DE L’ETHNICITE À LA CULTURE EN SCIENCES DE GESTION

Authore(s) : Vassili Joannides || Vassili Joannides. APPORTS DE L’ETHNICITE A LA CULTURE EN SCIENCES DE GESTION.

Volume : (3), Issue : 211, November - 2018

Abstract : This paper starts from critiques addressed by Bhimani (1999), Baskervile (2003) and Hofstede (2003) to the uses (and abuses) of Hofstede’s (1980, 2001) five dimensioncultural model. These critiques contend that studying ethnicity in a looser framework than that of the initial model would enable a refined understanding of management devices and practices. Therefore, this paper aims at assessing the contributions of ethnicity to management research through the analysis of twenty publications in management accounting research. This study points to two contributions: a refined understanding of management control devices and practices as well as a possible enrichment of cultural models used in management science. Lastly, this paper provides the French reader with a conceptual and methodological framework enabling him or her to operationalise ethnicity in his or her research.

Keywords :Culture, ethnicity, management accounting, management science.

Article: Download PDF Journal DOI : 2364/2018

Cite This Article:

LA CULTURE EN SCIENCES DE GESTION

Vol.I (3), Issue.I 211


Article No : 10040


Number of Downloads : 100


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