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

  • Vassili Joannides

    ()

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

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    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.

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    File URL: https://hal.archives-ouvertes.fr/hal-00676555/document
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    Paper provided by HAL in its series Grenoble Ecole de Management (Post-Print) with number hal-00676555.

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    Date of creation: 31 Mar 2011
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    Publication status: Published in Finance Contrôle Stratégie, Association FCS, 2011, 14 (1), pp.33-68
    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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    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.
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