Information systems for sustainability: Hofstede's cultural differences in the perception of a quality measure for sustainability reports

Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz

Research output: Chapter in Book/Report/Conference proceedingConference contribution

4 Scopus citations

Abstract

The objective of this paper is to reflect on the effect of Hofstede's cultural differences on the perception of a quality measure for sustainability reports. The study is conducted with advanced accounting students in two countries (Spain and the United States) as a proxy for users of the main information system tool for sustainability, the sustainability reports. The quality measure is based on previous research. The hypotheses are formulated linking the quality measure variables with the five Hofstede's dimensions of culture, concluding on the consistency of the hypotheses.

Original languageEnglish
Title of host publicationENTERprise Information Systems - International Conference, CENTERIS 2011, Proceedings
Pages54-62
Number of pages9
EditionPART 1
DOIs
StatePublished - 19 Oct 2011
EventInternational Conference on Enterprise Information Systems, CENTERIS 2011 - Vilamoura, Portugal
Duration: 5 Oct 20117 Oct 2011

Publication series

NameCommunications in Computer and Information Science
NumberPART 1
Volume219 CCIS
ISSN (Print)1865-0929

Other

OtherInternational Conference on Enterprise Information Systems, CENTERIS 2011
CountryPortugal
CityVilamoura
Period5/10/117/10/11

Keywords

  • Corporate social responsibility
  • Hofstede
  • Information systems for sustainability
  • Quality measures

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    Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2011). Information systems for sustainability: Hofstede's cultural differences in the perception of a quality measure for sustainability reports. In ENTERprise Information Systems - International Conference, CENTERIS 2011, Proceedings (PART 1 ed., pp. 54-62). (Communications in Computer and Information Science; Vol. 219 CCIS, No. PART 1). https://doi.org/10.1007/978-3-642-24358-5_6