Tylor's Legacy In International Accounting Research

DSpace/Manakin Repository

Open Research Exeter (ORE)

Tylor's Legacy In International Accounting Research

Please use this identifier to cite or link to this item: http://hdl.handle.net/10036/15994


Title: Tylor's Legacy In International Accounting Research
Author: Baskerville, Rachel F.
Citation: Third Asian Pacific Interdisciplinary Research in July 2001
Date Issued: 2001-07
URI: http://hdl.handle.net/10036/15994
Abstract: When Hofstede published the book Culture’s Consequences - International Differences in Work-Related Values in 1980, he established indices of culture; culture was to be a measurable variable in international business studies. Hofstede's theoretical basis is traced to a comparative approach established by George Murdock. The lack of use of Hofstede’s dimensions in mainstream social sciences is described. This is sourced to the nineteenth-century scholarship of Edward Tylor, and the debate concerning "Galton's problem". Murdock took the occasion of the 1971 Huxley Memorial Lecture “Anthropology’s Mythology” to renounce his own adherence to this method, and to plead for a new association between anthropology and psychology. Such a shift was paralleled by Hofstede in 1991. It is suggested that there are other methods which may better advance international comparative accounting research.
Type: Working Paper
Keywords: accounting research

Please note: Before reusing this item please check the rights under which it has been made available. Some items are restricted to non-commercial use. Please cite the published version where applicable.

Files in this item

Files Size Format View
Tylor APIRA paper.pdf 189.9Kb PDF Thumbnail

This item appears in the following Collection(s)


My Account

Local Links