ABSTRACT
This chapter reviews summaries and analyzes articles published from 1996 to early 2016 in the area of cross-cultural Behavioural Accounting Research. It is limited to the 80 articles published in Australian Business Dean’s Council journals ranked B and above and begins with an extensive discussion of the main trends in cultural research. This chapter finds that despite criticism and new studies, the ideas of Geert Hofstede still dominate the research studies. It notes several updated measures of cultural values and shifts in the values of some countries. The articles reviewed cover a disparate range of topics, including interpreting financial regulation, external and internal auditing, budgeting, knowledge sharing, decision biases and the form of management control systems. In all of the articles, cultural values have some degree of explanatory power. The chapter concludes that there is still a great deal of research to be done. The author proposes a future research agenda that is more integrative across accounting areas and picks up major under-represented counties, such as Poland, Switzerland, Turkey, India and the Philippines. Research that looks at within country cultural differences and the role of acculturation on accounting is also encouraged.
