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Apports De L'Ethnicite A La Culture En Sciences De Gestion

Author

Listed:
  • Vassili Joannides

    () (GDF - Gestion, Droit et Finance - Grenoble École de Management (GEM))

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 dimension-cultural 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.

Suggested Citation

  • Vassili Joannides, 2011. "Apports De L'Ethnicite A La Culture En Sciences De Gestion," Grenoble Ecole de Management (Post-Print) hal-00676555, HAL.
  • Handle: RePEc:hal:gemptp:hal-00676555
    Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00676555
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    File URL: https://hal.archives-ouvertes.fr/hal-00676555/document
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    References listed on IDEAS

    as
    1. Vassili Joannides & N. Berland, 2008. "Grounded theory: quels usages dans les recherches en contrôle de gestion?," Grenoble Ecole de Management (Post-Print) hal-00676580, HAL.
    2. Chandana Alawattage & Danture Wickramasinghe, 2009. "Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 379-404, March.
    3. Trevor Hopper & Mathew Tsamenyi & Shahzad Uddin & Danture Wickramasinghe, 2009. "Management accounting in less developed countries: what is known and needs knowing," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(3), pages 469-514, March.
    4. Vassili Joannidès & Nicolas Berland, 2008. "Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 253-261, October.
    5. Bhimani, Alnoor, 1999. "Mapping methodological frontiers in cross-national management control research," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 413-440, July.
    6. Efferin, Sujoko & Hopper, Trevor, 2007. "Management control, culture and ethnicity in a Chinese Indonesian company," Accounting, Organizations and Society, Elsevier, vol. 32(3), pages 223-262, April.
    7. Harrison, Graeme L. & McKinnon, Jill L., 1999. "Cross-cultural research in management control systems design: a review of the current state," Accounting, Organizations and Society, Elsevier, vol. 24(5-6), pages 483-506, July.
    8. Ahrens, Thomas & Chapman, Christopher S., 2007. "Management accounting as practice," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 1-27.
    9. Ulrike Mayrhofer, 2002. "Environnement national et stratégies de rapprochement: une analyse des entreprises françaises et allemandes," Revue Finance Contrôle Stratégie, revues.org, vol. 5(2), pages 61-84, June.
    10. repec:dau:papers:123456789/761 is not listed on IDEAS
    11. Ahrens, Thomas & Mollona, Massimiliano, 2007. "Organisational control as cultural practice--A shop floor ethnography of a Sheffield steel mill," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 305-331.
    12. repec:eee:crpeac:v:19:y:2008:i:7:p:1054-1079 is not listed on IDEAS
    13. Baskerville, Rachel F., 2003. "Hofstede never studied culture," Accounting, Organizations and Society, Elsevier, vol. 28(1), pages 1-14, January.
    14. Hopwood, Anthony G., 1994. "Accounting and everyday life: An introduction," Accounting, Organizations and Society, Elsevier, vol. 19(3), pages 299-301, April.
    15. repec:dau:papers:123456789/1468 is not listed on IDEAS
    16. repec:dau:papers:123456789/1375 is not listed on IDEAS
    17. Hopwood, Anthony G., 2009. "Accounting and the environment," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 433-439, April.
    18. Annisette, Marcia, 2003. "The colour of accountancy: examining the salience of race in a professionalisation project," Accounting, Organizations and Society, Elsevier, vol. 28(7-8), pages 639-674.
    19. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    20. Sandra Charreire-Petit & Isabelle Huault, 2008. "From practice-based knowledge to the practice of research : Revisiting constructivist research works on Knowledge," Post-Print halshs-00150763, HAL.
    21. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
    22. Bruce Gurd, 2008. "Remaining consistent with method? An analysis of grounded theory research in accounting," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(2), pages 122-138, June.
    23. Cooper, David, 1980. "Discussion of towards a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 161-166, January.
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    Cited by:

    1. Boniface Bampoky & François Meyssonnier, 2012. "L'instrumentation du contrôle de gestion dans les entreprises au Sénégal," Post-Print hal-00690927, HAL.

    More about this item

    Keywords

    ethnicity; management control; management science; culture; ethnicité; contrôle de gestion; sciences de gestion;

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