w5 student prep.docx - Edinburgh Business School,...

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Edinburgh Business School, Heriot-Watt UniversityC30IY International Accounting 2020-21Workshop 5- Preparation in advanceThe aim of this workshop is to deepen your understanding of how culture may, or may not, be related to accounting regulation and practice.In the first partof the workshop we will explain in more detail how Gray (1988) related accounting values to the cultural dimensions of Hofstede.We gave a brief summaryin Unit 6 of Lecture 6.This workshop takes a practical approach that reflects how some researchers have used the data available.We also draw on earlierlectures 1, 2 and 3 regarding the US, Europe, China and Japan.As a supporting reference your Guided reading for Lecture 6 took you to Nobes and Parker (2020) chapter 6, section 2.2.We are asking you to do some preparation in advance of the workshop. We will repeat the detail, in the workshop, but you will be able to give more thoughtto the ideas if you try them yourself first.It may help you realise why some researchers support this kind of work, while others are more critical.Now follow the steps set out in this pdf file.Step 1Locating information about cultural dimensionsStep 2 Collecting data on the cultural dimensionsStep 3 Relating cultural dimensions to Gray’s accounting values1
Step 1Locating information about cultural dimensionsGo to the Hofstede Insights website by clicking on the following linkYou will see the screen as copied here.Go to <Type a country>, click on it, and you will see a list of countries.

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