Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Behavioral
Issues Main Page | Decision Theory Main Page
Ackerman, J. L. 2017. How value-based billing helps firm culture. The CPA Journal (February): 72-73. (Get rid of time sheets and focus on profitability and client satisfaction).
Ahrens, T. and J. F. Dent. 1998. Accounting and organizations: Realizing the richness of field research. Journal of Management Accounting Research (10): 1-39. (Summary).
Ajiferuke, M. and J. Boddewyn. 1970. "Culture" and other explanatory variables in comparative management studies. The Academy of Management Journal 13(2): 153-163.
Andrus, J. 2019. Traeger's CEO on cleaning up a toxic culture. Harvard Business Review (March/April): 33-37.
Archer, M. S. 1996. Culture and Agency: The Place of Culture in Social Theory. Cambridge University Press.
Ashton, R. H. 1987. Discussion comments. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 64-68. (Ashton's discussion follows papers by Hopwood and March.) (Summary).
Awasthi, V. N., C. W. Chow and A. Wu. 1998. Performance measure and resource expenditure choices in a teamwork environment: The effects of national culture. Management Accounting Research (June): 119-138.
Ax, C. and J. Greve. 2017. Adoption of management accounting innovations: Organizational culture compatibility and perceived outcomes. Management Accounting Research (March): 59-74.
Barley, S. R. 1983. Semiotics and the study of occupational and organizational cultures. Administrative Science Quarterly 28(3): 393-413.
Barley, S. R., G. W. Meyer and D. C. Gash. 1988. Cultures of culture: Academics, practitioners and the pragmatics of normative control. Administrative Science Quarterly 33(1): 24-60.
Barsade, S. and O. A. O'Neill. 2016. Manage your emotional culture. Harvard Business Review (January/February): 58-66.
Baskerville, R. F. 2003. Hofstede never studied culture. Accounting, Organizations and Society 28(1): 1-14.
Baskerville-Morley, R. F. 2005. A research note: the unfinished business of culture. Accounting, Organizations, and Society 30(4): 389-391.
Beard, A. 2016. CEOs shouldn't try to embody their firms' culture. Harvard Business Review (July/August): 28-29.
Becker, H. S. and B. Geer. 1960. Latent culture: A note on the theory of latent social roles . Administrative Science Quarterly 5(2): 304-313.
Beer, M. and N. Nohria. 2000. Cracking the code of change. Harvard Business Review (May-June): 133-141. (Summary).
Bennis, W. G. and J. O'Toole. 2005. How business schools lost their way: Too focused on "scientific" research, business schools are hiring professors with limited real-world experience and graduating students who are ill equipped to wrangle with complex, unquantifiable issues - in other words, the stuff of management.". Harvard Business Review (May): 96-104. (Summary).
Bensaou, M. and M. Earl. 1998. The right mind-set for managing information technology. Harvard Business Review (September-October): 119-128. (Summary).
Bhagat, R. S. and S. J. McQuaid. 1983. Role of subjective culture in organizations: A review and directions for future research. Journal of Applied Psychology (68): 653-695.
Biddle, G. C. 1987. Discussion comments. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 69-72. (Biddle's discussion follows papers by Hopwood and March and discussion by Ashton). (Summary).
Bik, O. and R. Hooghiemstra. 2017. The effect of national culture on auditor-in-charge involvement. Auditing: A Journal of Practice & Theory 36(1): 1-19.
Birnberg, J. and C. Snodgrass. 1988. Culture and control. Accounting, Organizations and Society 13(5): 447-464.
Boyacigiller, N. A. 2010. On the rocky road to strong global culture. MIT Sloan Management Review (Summer): 20-22.
Brewer, P.C. 1997. Managing transitional cost management systems. Journal of Cost Management (November/December): 35-40. (Uses Hofstede's measures of culture).
Brewer, P. C. 1998. National culture and activity-based costing systems: A note. Management Accounting Research (June): 241-260.
Brockner, J., Y. Chen, E. A. Mannix, K. Leung and D. P. Skarlicki. 2000. Culture and procedural fairness: When the effects of what you do depend on how you do it. Administrative Science Quarterly 45(1): 138-159.
Bromley, T. 2004. Creating a culture of peak performance. Strategic Finance (September): 34-39.
Broms, H. and H. Gahmberg. 1983. Communication to self in organizations and cultures. Administrative Science Quarterly 28(3): 482-495.
Burton, F. G. 2017. Discussion of: National culture and ethical judgment: A social contract approach to the contrast of ethical decision making by accounting professionals and students from the U.S. and Italy. Journal of International Accounting Research 16(2): 121-126.
Cable, D. M., L. Aiman-Smith, P. W. Mulvey and J. R. Edwards. 2000. The sources and accuracy of job applicants' beliefs about organizational culture. The Academy of Management Journal 43(6): 1076-1085.
Caban-Garcia, M. T., C. B. Rois Figueroa and K. A. Petruska. 2017. The impact of culture on internal control weaknesses: Evidence from firms that cross-list in the U.S. Journal of International Accounting Research 16(3): 119-145.
Callahan, D. 2004. The Cheating Culture: Why More Americans Are Doing Wrong to Get Ahead. Harcourt.
Cameron, K. S. and R. E. Quinn. 1998. Diagnosing and Changing Organizational Culture: Based on the Competing Values Framework. Addison-Wesley Publishing Company.
Carlsson-Wall, M., K. Kraus and L. Karlsson. 2017. Managing control in pulsating organisations - A multiple case study of popular culture events. Management Accounting Research (June): 20-34.
Carpenter, B. W., M. W. Dirsmith and P. P. Gupta. 1994. Materiality judgments and audit firm culture: Social-behavioral and political perspectives. Accounting, Organizations and Society 19(4-5): 355-380.
Carroll, G. R. and J. R. Harrison. 1998. Organizational demography and culture: Insights from a formal model and simulation. Administrative Science Quarterly 43(3): 637-667.
Chai, M. and C. Winberg. 2007. China A to Z: Everything You Need to Know to Understand Chinese Customs and Culture. Plume.
Chan, K. H., K. Z. Lin and P. L. L. Mo. 2003. An empirical study on the impact of culture on audit-detected accounting errors. Auditing: a Journal of Practice and Theory 22(2): 281-295.
Chand, P. 2012. The effects of ethnic culture and organizational culture on judgments of accountants. Advances in Accounting: Incorporating Advances in International Accounting 28(2): 298-306.
Charan, R. 2006. Home Depot's blueprint for culture change. Harvard Business Review (April): 60-70.
Chatman, J. A. and K. A. Jehn. 1994. Assessing the relationship between industry characteristics and organizational culture: How different can you be? The Academy of Management Journal 37(3): 522-553.
Chatman, J. A. and S. E. Spataro. 2005. Using self-categorization theory to understand relational demography-based variations in people's responsiveness to organizational culture. The Academy of Management Journal 48(2): 321-331.
Chatman, J. A. and S. G. Barsade. 1995. Personality, organizational culture, and cooperation: Evidence from a business simulation. Administrative Science Quarterly 40(3): 423-443.
Chatman, J. A., J. T. Polzer, S. G. Barsade and M. A. Neale. 1998. Being different yet feeling similar: The influence of demographic composition and organizational culture on work processes and outcomes. Administrative Science Quarterly 43(4): 749-780.
Chenhall, R. H. 2003. Management control system design within its organizational context: Findings from contingency-based research and directions for the future. Accounting, Organizations and Society 28(2-3): 127-168. (Summary).
Chenhall, R. H., J. Kallunki and H. Silvola. 2011. Exploring the relationship between strategy, innovation, and management control systems: The roles of social networking, organic innovative culture, and formal controls. Journal of Management Accounting Research (23): 99-128.
Child, J. 1981. Culture, contingency and capitalism in the cross-national study of organizations. In L. L. Cummings and B. M. Staw. Research in Organizational Behavior (3): JAI Press: 303-356.
Chinese Culture Connection. 1987. Chinese values and the search for culture-free dimensions of culture. Journal of Cross-Cultural Psychology (18): 143-164.
Chow, C. W., F. J. Deng and J. L. Ho. 2000. The openness of knowledge sharing within organizations: A comparative study of the United States and The People's Republic of China. Journal of Management Accounting Research (12): 65-95. (Summary).
Chow, C. W., G. L. Harrison, J. L. McKinnon and A. Wu. 2002. The organizational culture of public accounting firms: Evidence from Taiwanese local and US affiliated firms. Accounting, Organizations and Society 27(4-5): 347-360.
Chow, C. W., M. D. Shields and A. Wu. 1999. The importance of national culture in the design of and preference for management controls for multi-national operations. Accounting, Organizations and Society 24(5-6): 441-461.
Chow, C. W., M. D. Shields and Y. K. Chan. 1991. The effects of management controls and national culture on manufacturing performance: An experimental investigation. Accounting, Organizations and Society 16(3): 209-226.
Chow, C. W., Y. Kato and K. A. Merchant. 1996. The use of organizational controls and their effects on data manipulation and management myopia: A Japan vs. U.S. comparison. Accounting, Organizations and Society 21(2-3): 175-192. (Summary).
Chow, C. W., Y. Kato and M. D. Shields. 1994. National culture and the preference for management controls: An exploratory study of the firm - Labor market interface. Accounting, Organizations and Society 19(4-5): 381-400.
Chow, M. L., K. G. Chau and J. S. Gray. 1995. Accounting reforms in China: Cultural constraints on implementation and development. Accounting and Business Research 26(1): 29-49.
Christenson, C. 1987. Discussion comments. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 96-98. (Christenson's comments follow Demski's paper. Summary).
Cieslewicz, J. K. 2016. Collusive accounting supervision and economic culture. Journal of International Accounting Research 15(1): 89-108.
Cohen, J. R., L. W. Pant and D. J. Sharp. 1993. Culture-based ethical conflicts confronting multinational accounting firms. Accounting Horizons (September): 1-13. (Note).
Corritore, M., A. Goldberg and S. B. Srivastava. 2020. The new analytics of culture: What email, Slack, and Glassdoor reveal about your organization. Harvard Business Review (January/February): 76-83.
Cravens, K. S., E. G. Oliver, S. Oishi and J. S. Stewart. 2015. Workplace culture mediates performance appraisal effectiveness and employee outcomes: A study in a retail setting. Sixth Annual JMAR Conference: From Strategy to Outcomes - The Role of Performance Measurement. Journal of Management Accounting Research 27(2): 1-34.
Curtis, M., T. Conover, L. Lucianetti and V. Battista. 2016. Business judgments and national culture: A comparison of U.S. and Italian management accountants. Management Accounting Quarterly (Fall): 11-17.
Curtis, M. B., J. M. Vinson, T. L. Conover, L. Lucianetti and V. Battista. 2017. National culture and ethical judgment: A social contract approach to the contrast of ethical decision making by accounting professionals and students from the U.S. and Italy. Journal of International Accounting Research 16(2): 103-120.
Cushing, B. E., editor. 1987. Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association. American Accounting Association. (Summary).
Dambrin, C. and C. Lambert. 2017. Beauty or not beauty: Making up the producer of popular culture. Management Accounting Research (June): 35-46.
Demski, J. S. 1987. (Theoretical) research in (managerial) accounting. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 88-95. (Summary).
Dent, J. F. 1991. Accounting and organizations cultures: A field study of the emergence of a new organizational reality. Accounting, Organizations and Society 16(8): 705-732.
Deshpandé, R. and A. Raina. 2011. The ordinary heroes of the Taj: How an Indian hotel chain's organizational culture nurtured employees who were willing to risk their lives to save their guests. Harvard Business Review (December): 119-123.
Douglas, P. C., R. A. Davidson and B. N. Schwartz. 2001. The effect of organization culture and ethical orientation on accountants' ethical judgments. Journal of Business Ethics 34(2): 101-121.
Doupnik, T. S. 2008. Influence of culture on earnings management: A note. Abacus 44(3): 317-340.
Doupnik, T. S. and M. Richter. 2004. The impact of culture on the interpretation of "in context" verbal probability expressions. Journal of International Accounting Research 3(1): 1-20.
Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the Public Interest (6): 116-134.
Duong, H. K., H. Kang and S. B. Salter. 2016. National culture and corporate governance. Journal of International Accounting Research 15(3): 67-96.
Efferin, S. and T. Hopper. 2007. Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organizations and Society 32(3): 223-262.
Elias, N. and W. W. Notz. 2007. The effects of organizational culture on budgetary conflict: Integrative versus distributive conflict resolution. Advances in Management Accounting (16): 107-140.
Emmanuel, C., H. Gernon and S. J. Gray. 1998. An approach to teaching international management accounting and control: Integrating corporate strategy, organizational structure and culture. Journal of Accounting Education 16(1): 65-84.
Erdogan, B., R. C. Liden and M. L. Kraimer. 2006. Justice and leader-member exchange: The moderating role of organizational culture. The Academy of Management Journal 49(2): 395-406.
Erez, M. and A. Somech. 1996. Is group productivity loss the rule or the exception? Effects of culture and group-based motivation. The Academy of Management Journal 39(6): 1513-1537.
Etemadi, H., Z. D. Dialami, M. S. Bazaz and R. Parameswaran. 2009. Culture, management accounting and managerial performance: Focus Iran. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 216-225.
Garvin, D. A., G. Natarajan and D. Dowling. 2014. Can a strong culture be too strong? Harvard Business Review (January/Feburary): 113-117.
Gebler, D. 2006. Creating an ethical culture. Strategic Finance (May): 28-34.
Gibson, C. B. 1999. Do they do what they believe they can? Group efficacy and group effectiveness across tasks and cultures. The Academy of Management Journal 42(2): 138-152.
Gino, F., J. Andrus and P. Schramm. 2018. Case study: Can you fix a toxic culture without firing people? Harvard Business Review (November/December): 143-147.
Graham, G. L. 2002. If you want honesty, break some rules. Harvard Business Review (April): 42-47. (How to create a culture where people aren't afraid to speak the truth).
Graham, J. L. and N. M. Lam. 2003. The Chinese negotiation. Harvard Business Review (October): 82-91. (How to deal with China. Understand the cultural context of Chinese business style). (Summary).
Grant, A. 2016. How to build a culture of originality. Harvard Business Review (March): 86-94.
Gratton, L., M. Balle, J. Morgan, D. K. Sobek II, J. Bughin, R. E. Freeman, J. Burton, and G. C. Kane. 2019. The learning organization: The strongest companies today have cultures of continuous education - they are investing in helping employees develop the skills they need to succeed in a changing world. MIT Sloan Management Review (Spring): 1-26. (This special collection includes: An Introduction; Gratton, L. Who's building the infrastructure for lifelong learning?; Balle, M., J. Morgan and D. K. Sobek II. Why learning is central to sustained innovation; Bughin J. Preparing for the coming skill shifts; Freeman, R. E. and J. Burton. Governments as facilitators of value creation; Kane, G. C. Common traits of the best digital leaders; and Kane, G. C. Digitally maturing companies develop their talent into digital leaders).
Gray, S. J. 1988. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24(1): 1-15.
Gregory, K. L. 1983. Native-view paradigms: Multiple cultures and culture conflicts in organizations. Administrative Science Quarterly 28(3): 359-376.
Free, C. and N. Macintosh. 2008. A research note on control practice and culture at Enron. Advances in Management Accounting (17): 347-382.
Grossman, M. 2011. HSN's CEO on fixing the Shopping Network's culture. Harvard Business Review (December): 43-46.
Groysberg, B., J. Lee, J. Price and J. Y. Cheng. 2018. The leader's guide to corporate culture. Harvard Business Review (January/February): 44-57.
Groysberg, B., J. Lee, J. Price and J. Y. Cheng. 2018. The leader's guide to corporate culture: Interaction. Harvard Business Review (March/April): 18.
Gupta, G. 2016. Discussion of: Collusive accounting supervision and economic culture. Journal of International Accounting Research 15(1): 109-114.
Hammond, T. and A. Preston. 1992. Culture, gender and corporate control: Japan as "other". Accounting, Organizations and Society 17(8): 795-808.
Haniffa, R. M. and T. E. Cooke. 2002. Culture, corporate governance and disclosure in Malaysian corporations. Abacus 38(3): 317-349.
Harrison, G. and J. McKinnon. 1998. Editorial: Culture and management accounting. Management Accounting Research (June): 113-118.
Harrison, G. L. 1993. Reliance on accounting performance measures in superior evaluative style - The influence of national culture and personality. Accounting, Organizations and Society 18(4): 319-339.
Harrison, G. L. and J. L. McKinnon. 1986. Culture and accounting change: A new perspective on corporate reporting regulation and accounting policy formulation. Accounting, Organizations and Society 11(3): 233-252.
Harrison, G. L. and J. L. McKinnon. 1999. Cross-cultural research in management control systems design: A review of the current state. Accounting, Organizations and Society 24(5-6): 483-506.
Harrison, L. E. 2006. The Central Liberal Truth: How Politics Can Change a Culture and Save It from Itself . Oxford University Press.
Hartmann, F. 2011. Managing Organizational Culture for Effective Internal Control: From Practice to Theory by Jan Pfister. The Accounting Review (March): 738-741.
Harvard Business Review. 2015. Leadership across cultures. Harvard Business Review (May): 30-31.
Heinicke, A., T. W. Guenther and S. K. Widener. 2016. An examination of the relationship between the extent of a flexible culture and the levers of control system: The key role of beliefs control. Management Accounting Research (December): 25-41.
Henri, J. F. 2006. Organizational culture and performance measurement systems. Accounting, Organizations, and Society 31(1): 77-103.
Hofstede, G. 1980. Cultures Consequences: International Differences in Work-Related Values. Newbury Park, CA: Sage.
Hofstede, G. 1987. The cultural context of accounting. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 1-11. (Summary).
Hofstede, G. 2003. What is culture? A reply to Baskerville. Accounting, Organizations and Society 28(7-8): 811-813.
Hofstede, G. and H. Schreuder. 1987. A joint reply to Montagna. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 29-30. (Summary).
Hofstede, G., B. Neuijen, D. D. Ohayv and G. Sanders. 1990. Measuring organizational cultures: A qualitative and quantitative study across twenty cases. Administrative Science Quarterly 35(2): 286-316.
Holmes, S. and S. Marsden. 1996. An exploration of the espoused organizational cultures of public accounting firms. Accounting Horizons (September): 26-53.
Hood, J. N. and C. S. Koberg. 1991. Accounting firm cultures and creativity among accountants. Accounting Horizons (September): 12-19.
Hopwood, A. 1987. Accounting and Organisational Action. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 50-63. (Summary).
Howard-Grenville, J. 2020. How to sustain your organization's culture when everyone is remote. MIT Sloan Management Review (Fall): 1-4.
Hu, C., P. Chand and E. Evans. 2013. The effect of national culture, acculturation, and education on accounting judgments: A comparative study of Australian and Chinese culture. Journal of International Accounting Research 12(2): 51-77.
Hu, Q., T. Dinev, P. Hart and D. Cooke. 2012. Managing employee compliance with information security policies: The critical role of top management and organizational culture. Decision Sciences 43(4): 615-660.
Huerta, E., S. B. Salter, P. A. Lewis and P. Yeow. 2012. Motivating employees to share their failures in knowledge management systems: Anonymity and culture. Journal of Information Systems (Fall): 93-117.
Humpherys, J. and H. Langford. 2008. Managing a corporate culture 'slide'. MIT Sloan Management Review (Spring): 25-27.
Jeacle, I. 2017. Managing popular culture. Management Accounting Research (June): 1-4.
Jelinek, M., L. Smircich and P. Hirsch. 1983. Introduction: A code of many colors. Administrative Science Quarterly 28(3): 331-338. (Introduction to the 28(3) issue on culture).
Jones, G. R. 1983. Transaction costs, property rights, and organizational culture: An exchange perspective. Administrative Science Quarterly 28(3): 454-467.
Kanagaretnam, K., C. Y. Lim and G. J. Lobo. 2014. Influence of national culture on accounting conservatism and risk-taking in the banking industry. The Accounting Review (May): 1115-1149.
Kaplan, R. S. 1987. Research cultures in managerial accounting: Empirical research. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 78-87. (Summary).
Katzenbach, J. R., I. Steffen and C. Kronley. 2012. Cultural change that sticks. Harvard Business Review (July/August): 110-117. (Five principles: Match strategy and culture, focus on a few critical shifts in behavior, honor the strengths of your existing culture, integrate formal and informal interventions, and measure and monitor cultural evolution).
Kelley, L. and C. Reeser. 1973. The persistence of culture as a determinant of differentiated attitudes on the part of American managers of Japanese ancestry. The Academy of Management Journal 16(1): 67-76.
Kelley, L. and R. Worthley. 1981. The role of culture in comparative management: A cross-cultural perspective. The Academy of Management Journal 24(1): 164-173.
Kim, K. I., H. Park and N. Suzuki. 1990. Reward allocations in the United States, Japan, and Korea: A comparison of individualistic and collectivistic cultures. The Academy of Management Journal 33(1): 188-198.
Kimbro, M. B. 2011. Corruption primer: The role of culture, religion, wealth and governance. Journal of Forensic & Investigative Accounting 3(3): 166-193.
Kroeber, A. L. and T. Parsons. 1958. The concepts of culture and of social systems. American Sociological Review (23): 582-583.
Lam, S. S. K., X. Chen and J. Schaubroeck. 2002. Participative decision making and employee performance in different cultures: The moderating effects of allocentrism/idiocentrism and efficacy. The Academy of Management Journal 45(5): 905-914.
Landes, D. S. 1999. The Wealth and Poverty of Nations: Why Some are So Rich and Some are So Poor. New York: W. W. Norton & Company. For a review of this book, see Warsh, D. 1998. What drives the wealth of nations? Harvard Business Review (July-August): 171-175. Answer: Inner values, beliefs and attitudes = Culture. This book provides a global history and analysis of economic development with emphasis on the cultures of nations. The following quote from Landes makes the point. "If we learn anything from the history of economic development, it is that culture makes all the difference."
Lapsley, I. and J. V. Rekers. 2017. The relevance of strategic management accounting to popular culture: The world of West End Musicals. Management Accounting Research (June): 47-55.
Lau, C. M. and J. Caby. 2010. The effects of national culture on the role of participation in different task situations. Advances in Accounting: Incorporating Advances in International Accounting 26(1): 128-133.
Lawson, R., T. Hatch and D. Desroches. 2013. How corporate culture affects performance management. Strategic Finance (January): 42-50.
Leach-Lopez, M. A., W. W. Stammerjohn and F. M. McNair. 2007. Differences in the role of job-relevant information in the budget participation-performance relationship among U.S. and Mexican managers: A question of culture or communication. Journal of Management Accounting Research (19): 105-136.
Lee, M. T. and S. K. Widener. 2013. Culture and management control systems in today's high-performing firms. Management Accounting Quarterly (Winter): 11-18.
Leetaru, L. 2019. The wrong ways to strengthen culture. Harvard Business Review (July/August): 21-24.
Levychin, R. 2018. Why your CQ is just as important as your IQ (and EQ): Cultural intelligence is increasingly important for business success. Journal of Accountancy (February): 46-49. (EQ or emotional quotient measures one's ability to connect to people on an emotional level. CQ or cultural quotient measures one's ability to interact with people from other cultures).
Lightle, S. S., B. Baker and J. F. Castellano. 2009. The role of boards of directors in shaping organizational culture. The CPA Journal (November): 68-72.
Lindahl, F. W. and R. Fanelli. 2002. Applying continuous improvement to teaching in another culture. Journal of Accounting Education 20(4): 285-295.
Lorsch, J. W. and E. McTague. 2016. Culture is not the culprit: When organizations are in crisis, it's usually because the business is broken. Harvard Business Review (April): 96-105. (Cultural change is what you get after you put new processes or structures in place. The culture evolves as you rework your outdated strategy and business model).
Luo, L. L. and Q. Tang. 2016. Does national culture influence corporate carbon disclosure propensity? Journal of International Accounting Research 15(1): 17-47.
Lurie, Z. 2019. SurveyMonkey's CEO on creating a culture of curiosity. Harvard Business Review (January/February): 35-40.
MacArthur, J. B. 2006. Culture influences on German versus U.S. management accounting. Management Accounting Quarterly (Winter): 10-16.
Maier, E. R. 2017. The budget in the aesthetic: The role of calculative practice in the production of popular culture. Management Accounting Research (June): 83-98.
Malmi, T., D. S. Bedford, R. Bruhl, J. Dergard, S. Hoozee, O. Janchek, J. Willert, C. Ax, P. Bednarek, M. Gosselin, M. Hanzlick, P. Israelsen, D. Johanson, T. Johanson, D. O. Madsen, C. Rohde, M. Sandelin, T. Stromsten and T. Toldbod. 2020. Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in western cultural regions. Accounting, Organizations and Society (86): 101116.
March, J. G. 1987. Ambiguity and accounting: The elusive link between information and decision making. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 31-49. (Summary).
March, J. G. 1987. Reply. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 76-77. (This is a reply to discussion comments by Ashton, Biddle and Swieringa.) (Summary).
Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1992. Comparing the practices of U.S. and Japanese companies: The implications for management accounting. Journal of Cost Management (Spring): 6-14. (Summary).
Meyer, E. 2015. Getting to Si, Ja, Oui, Hai, and Da: How to negotiate across cultures. Harvard Business Review (December): 74-80.
Meyer, E. 2015. When culture doesn't translate. Harvard Business Review (October): 66-72.
Michelman, P. 2017. The end of corporate culture as we know it. MIT Sloan Management Review (Summer): 1.
Mikes, A. and F. Morhart. 2017. Bringing back Charlie Chaplin: Accounting as catalyst in the creation of an authentic product of popular culture. Management Accounting Research (June): 66-82.
Miller, T. C. and R. C. Cockrell. 2015. Discussion of: Workplace culture mediates performance appraisal effectiveness employee outcomes: A study in a retail setting. Sixth Annual JMAR Conference: From Strategy to Outcomes - The Role of Performance Measurement. Journal of Management Accounting Research 27(2): 35-38.
Montagna, P. D. 1987. Discussion comments. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 23-27. (Montagna's discussion follows papers by Hofstede and Schreuder.) (Summary).
Nabar, S., K. K. Boonlert-U-Thai. 2007. Earnings management, investor protection, and national culture. Journal of International Accounting Research 6(2): 35-54.
Negandhi, A. R. and B. D. Estafen. 1965. A research model to determine the applicability of American management know-how in differing cultures and/or environments. The Academy of Management Journal 8(4): 309-318.
Nolder, C. and T. J. Riley. 2014. Effects of differences in national culture on auditors' judgments and decisions: A literature review of cross-cultural auditing studies from a judgment and decision making perspective. Auditing: A Journal of Practice & Theory 33(2): 141-164.
O'Clock, P. and K. Devine. 2003. The role of strategy and culture in the performance evaluation of international strategic business units . Management Accounting Quarterly (Winter): 18-26. (Summary).
O'Connor, N. G. 1995. The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers. Accounting, Organizations and Society 20(5): 383-403.
O'Reilly, C. A. III, J. Chatman and D. F. Caldwell. 1991. People and organizational culture: A profile comparison approach to assessing person-organization fit. The Academy of Management Journal 34(3): 487-516.
Osterman, P. 2006. Overcoming oligarchy: Culture and agency in social movement organizations. Administrative Science Quarterly 51(4): 622-649.
Ostrowski, P. and G. Penner. 2009. It's All Chinese to Me: An Overview of Culture & Etiquette in China. Tuttle Publishing.
Park, S. H. and G. R. Ungson. 1997. The effect of national culture, organizational complementarity, and economic motivation on joint venture dissolution. The Academy of Management Journal 40(2): 279-307.
Peterson, M. F. and P. B. Smith. 1997. Does national culture or ambient temperature explain cross-national differences in role stress? No sweat! The Academy of Management Journal 40(4): 930-946.
Peterson, R. B. and J. S. Garrison. 1971. Culture as an intervening variable in the technology organization structure relationship. The Academy of Management Journal 14(1): 139-142.
Pettigrew, A. M. 1979. On studying organizational cultures. Administrative Science Quarterly 24(4): 570-581.
Pisani, M. J., R. Hayes, A. Kuma and L. Lepisto. 2009. Is six sigma culture bound? A conceptual model and propositions for further inquiry. Total Quality Management 20(10): 1123-1137.
Pisano, G. P. 2019. The hard truth about innovative cultures. Harvard Business Review (January/February): 62-71.
Porter, T. M. 1995. Information cultures: A review essay. Accounting, Organizations and Society 20(1): 83-92.
Posner, B. 2017. Don't give up on corporate culture: MIT Sloan Management Review editor in chief Paul Michelman argues that the importance of corporate culture will dissipate as organizations become flatter and more distributed. However, several readers take a different view. MIT Sloan Management Review (Summer): 96.
Power, D., R. Klassen, T. J. Kull and D. Simpson. 2015. Competitive goals and plant investment in environmental and safety practices: Moderating effect of national culture. Decision Sciences 46(1): 63-100.
Pratt, J. and P. Beaulieu. 1992. Organizational culture in public accounting: Size, technology, rank, and functional area. Accounting, Organizations and Society 17(7): 667-684.
Pratt, J., L. C. Mohrweis and P. Beaulieu. 1993. The interaction between national and organizational culture in accounting firms: An extension. Accounting, Organizations and Society 18(7-8): 621-628.
Qu, W. and P. Leung. 2006. Cultural impact on Chinese corporate disclosure - A corporate governance perspective. Managerial Auditing Journal 21(3): 241-264.
Queenan, C. C., T. J. Kull and S. Devaraj. 2016. Complements or substitutes? Culture - technology interactions in healthcare. Decision Sciences 47(5): 851-880.
Rao, J. and J. Weitraub. 2013. How innovative is your company's culture? MIT Sloan Management Review (Spring): 29-37.
Ravasi, D. and M. Schultz. 2006. Responding to organizational identity threats: Exploring the role of organizational culture. The Academy of Management Journal 49(3): 433-458.
Richardson, G. 2007. The influence of culture on tax systems internationally: A theoretical and empirical analysis. Journal of International Accounting Research 6(1): 57-79.
Riley, P. 1983. A structurationist account of political culture. Administrative Science Quarterly 28(3): 414-437.
Roehm, H. A., D. J. Klein and J. F. Castellano. 1991. Springing to world-class manufacturing. Management Accounting (March): 40-44. (Related to corporate culture).
Rusli, P., N. J. Fessler and R. Williamson. 2020. When cautious, safety-seeking corporate culture leads to aggressive reporting. Management Accounting Quarterly (Fall): 1-10.
Sackmann, S. A. 1992. Culture and subcultures: An analysis of organizational knowledge. Administrative Science Quarterly 37(1): 140-161.
Salter, S. B. and P. A. Lewis. 2011. Shades of Gray: An empirical examination of Gray's model of culture and income measurement practices using 20-F data. Advances in Accounting: Incorporating Advances in International Accounting 27(1): 132-142.
Salter, S. B., D. J. Sharp and Y. Chen. 2013. The moderating effects of national culture on escalation of commitment. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 161-169.
Saltz, N. L. and S D. Foster. 1994. Vive la difference. Management Accounting (May): 29. (Related to global cultures).
Satkunasingam, E. and B. Shanmugam. 2006. The consequences of culture on shareholder activism in Malaysia. Journal of Applied Management Accounting Research (Winter): 45-56.
Schall, M. S. 1983. A communication-rules approach to organizational culture. Administrative Science Quarterly 28(4): 557-581.
Schaubroeck, J. and S. S. K. Lam. 2002. How similarity to peers and supervisor influences organizational advancement in different cultures. The Academy of Management Journal 45(6): 1120-1136.
Schein, E. H. 1996. Culture: The missing concept in organization studies. Administrative Science Quarterly 41(2): 229-240.
Schiff, J. B. 2014. Building a sustainable cost leadership culture. Strategic Finance (September): 46-51.
Schreuder, H. 1987. Accounting research, practice, and culture: A European perspective. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 12-22. (Summary).
Sebenius, J. K. 2002. The hidden challenge of cross-border negotiations. Harvard Business Review (March): 76-85. (Negotiators need to understand how national culture influences business decisions. Some basic areas of cross-cultural etiquette and behavior include: Greetings, degree of formality, gift giving, touching, eye contact, deportment, emotions, silence, eating, body language, and punctuality. Hofstede's cultural dimensions are also important: Distribution of power, tolerance for uncertainty, individualism vs. collectivism, and harmony versus assertiveness).
Sekaran, U. 1981. Are U.S. organizational concepts and measures transferable to another culture? An empirical investigation. The Academy of Management Journal 24(2): 409-417.
Sergeant, A. M. A. 2018. Success through strong culture: Five essential values drive organizational culture. Leaders who create a strong, healthy culture will breed success. Strategic Finance (February): 21-22.
Sheridan, J. E. 1992. Organizational culture and employee retention. The Academy of Management Journal 35(5): 1036-1056.
Shook, J. 2010. How to change a culture: Lessons from NUMMI. MIT Sloan Management Review (Winter): 63-68.
Sinkin, J. and T. Putney. 2014. The culture test. Journal of Accountancy (May): 30-33.
Smircich, L. 1983. Concepts of culture and organizational analysis. Administrative Science Quarterly 28(3): 339-358.
Soeters, J. and H. Schreuder. 1988. The interaction between national and organizational cultures in accounting firms. Accounting, Organizations and Society 13(1): 75-85.
Sørensen, J. B. 2002. The strength of corporate culture and the reliability of firm performance. Administrative Science Quarterly 47(1): 70-91.
Srinivasan, A. and B. Kurey. 2014. Creating a culture of quality. Harvard Business Review (April): 23-25.
Stearns, P. N. 2012. The history of happiness: How the pursuit of contentment has shaped the West's culture and economy. Harvard Business Review (January/February): 104-109.
Steensma, H. K., L. Marino, K. M. Weaver and P. H. Dickson. 2000. The influence of national culture on the formation of technology alliances by entrepreneurial firms. The Academy of Management Journal 43(5): 951-973.
Stewart, T. A. and L. O'Brien. 2005. Execution without excuses. Harvard Business Review (March): 102-111. (Dell's sustained competitive advantage is due to more than its famous business model. Consistent execution requires real-time P&L management, and emphasis on ingenuity rather than on investment, and a culture of accountability.").
Stewart, T. A. and L. O'Brien. 2005. Transforming an industrial giant: Changing the culture of a corporate icon like Siemens is the challenge of a lifetime - especially because a German CEO must persuade rather than command. Harvard Business Review (February): 114-122. (Interview with Siemens CEO Heinrich van Pierer).
Sull, D., S. Turconi and C. Sull. 2020. When it comes to culture, does your company walk the talk? MIT Sloan Management Review (Summer): 1-11.
Sunder, S. 2002. Management control, expectations, common knowledge, and culture. Journal of Management Accounting Research (14): 173-187. (Summary).
Swieringa. R. J. 1987. Discussion comments. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 73-75. (Swieringa's discussion follows papers by Hopwood and March and discussions by Ashton and Biddle). (Summary).
Thomke, S. 2020. Building a culture of experimentation: It takes more than good tools. It take a complete change of attitude. Harvard Business Review (March/April): 40-48.
Tsakumis, G. T. 2007. The influence of culture on accountants' application of financial reporting rules. Abacus 43(1): 27-48.
Tsui, J. S. L. 2001. The impact of culture on the relationship between budgetary participation, management accounting systems and managerial performance: An analysis of Chinese and western managers. The International Journal of Accounting 36(2): 125-146.
Ugrin, J. C., T. W. Mason and A. Emley. 2017. Culture's consequences: The relationship between income-increasing earnings management and IAS/IFRS adoption across cultures. Advances in Accounting: Incorporating Advances in International Accounting (37): 140-151.
Utz, S. and J. Weber. 2015. Cultivating a controlling culture - The key to handling volatility successfully. Cost Management (May/June): 6-11.
Vance, S. 1968. Editorial comments: Corporations and culture. The Academy of Management Journal 11(4): 364-366.
Verschoor, C. C. 2015. Toshiba's toxic culture. Strategic Finance (November): 18, 20.
Verschoor, C. C. 2017. Aligning culture with company goals. Strategic Finance (June): 19-20.
Verschoor, C. C. 2017. Uber culture causes big losses: Harassment and mismanagement have led to steep losses for this high-flying company. Strategic Finance (September): 23-24.
Walker, P. L., W. G. Shenkir and T. L. Barton. 2015. Establish a risk challenge culture. Strategic Finance (April): 22-29.
Warsh, D. 1998. What drives the wealth of nations? Harvard Business Review (July-August): 171-175. This is a review of Landes, D. S. 1998. The Wealth and Poverty of Nations. New York: W. W. Norton & Company. Answer: Inner values, beliefs and attitudes = Culture.
Whitely, W. and G. W. England. 1977. Managerial values as a reflection of culture and the process of industrialization. The Academy of Management Journal 20(3): 439-453.
Wilkins, A. L. and W. G. Ouchi. 1983. Efficient cultures: Exploring the relationship between culture and organizational performance. Administrative Science Quarterly 28(3): 468-481.
Williams, J. J. and A. E. Seaman. 2001. Predicting change in management accounting systems: National culture and industry effects. Accounting, Organizations and Society 26(4-5): 443-460. (Summary).
Wolfson, M. A. 1987. Discussion comments. In Accounting and Culture: Plenary Session Papers and Discussants' Comments from the 1986 Annual Meeting of the American Accounting Association, edited by B. E. Cushing. American Accounting Association: 99-102. (Wolfson's comments follow Demski's paper and comments by Christenson. Summary).
Xenikou, A. and A Furnham. 1996. A correlational and factor analytical study of four questionnaire measures of organizational culture. Human Relations (4(): 349-371.
Xin, K., W. Haijie, X. Shuibo and Z. Tianbing. 2011. Culture clash in the boardroom. Harvard Business Review (September): 129-133. (Case study of a Chinese Company).
Yu, L. 2007. Corporate culture in the numbers. MIT Sloan Management Review (Spring): 4-6.
Zarzeski, M. T. 1996. Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons (March): 18-37.
Zhang, Y. F., Z. Hoque and C. R. Isa. 2015. The effects of organizational culture and structure on the success of activity-based costing implementation. Advances in Management Accounting (25): 229-257.