Douglasian cultural dialogues and the Financial Reporting Council complexity project

Linsley, Philip and Shrives, Philip (2014) Douglasian cultural dialogues and the Financial Reporting Council complexity project. Critical Perspectives on Accounting, 25 (8). pp. 757-770. ISSN 1045-2354

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Official URL: http://dx.doi.org/10.1016/j.cpa.2013.08.010

Abstract

There has been near-universal reliance upon Hofstede's cultural dimensions as the theory base for culturally related accounting research. Given the criticisms that have been raised in respect of Hofstede this paper proposes Mary Douglas's cultural theory as a more appropriate theory base for future research. Central to Douglasian cultural theory is the notion of cultural dialogues which proposes that within any community four solidarities will be present and in constant competition. The paper identifies cultural dialogues through an analysis of comments letters submitted to the Financial Reporting Council (FRC) in response to their ‘complexity of corporate reporting’ discussion paper. To understand how a particular solution has been arrived at when an accounting or auditing issue is reviewed, the debates that precede the outcome need unscrambling by reference to cultural dialogues and the analysis of the comments letters reveals the voices of the different solidarities as they seek to persuade others of the validity of their way of life. The paper proposes a clumsy solutions approach is appropriate for resolving debates on accounting and auditing issues. This approach recognises that, because the solutions offered up by each culture have limitations, all four voices need to be heard in any debate.

Item Type: Article
Additional Information: Published online before print 3 September 2013.
Uncontrolled Keywords: accountability, critical, cultural theory, Mary Douglas
Subjects: N300 Finance
Department: Faculties > Business and Law > Newcastle Business School > Accounting and Finance
Depositing User: Becky Skoyles
Date Deposited: 18 Nov 2013 08:43
Last Modified: 11 May 2017 05:27
URI: http://nrl.northumbria.ac.uk/id/eprint/14629

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