The topics for the workshops are listed in the following pages. Each week, a student team will present. You should prepare a presentation lasting about 30 minutes. This does not give you time for a general introduction. So, begin by stating the topic being addressed, then spend all your time answering the exact question asked.

The coursework is an individually-prepared report of up to 1500 words (excluding references and appendices). That is, you should write your own report, based on your presentation, as adjusted for feedback from the class and the teacher. If you wish, you can write your report on one of the other topics, but it is usually better to write on the topic that you have already prepared. The report makes up 30% of your assessment for the module. It is due on 25th March 2021.


Reading: (Needed Sources)

(a) CIA, Chapter 2.

(b) The summary of Hofstede’s ideas at

(c) Gray, S. J., ‘Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally’, Abacus, 24:1, 1988.

(d) McSweeney B., ‘Hofstede’s Model of National Cultural Differences and Their Consequences: A Triumph of Faith; A Failure of Analysis’, Human Relations, Vol. 55. No. 1, 2002, pp. 89-118.

REQUIRED: Must be Answer these Question for the marks!

1. If Hofstede’s findings on culture are reliable, how might they be useful to researchers or to companies?

2. What doubts have been raised about whether the findings are reliable? Do you think that these doubts are serious?

3. How does Gray try to adapt Hofstede’s ideas for the context of accounting?

4. Has anyone applied Gray’s ideas successfully? (Need a “professional” research or article to prove with more than one articles)