TY - GEN
T1 - Information systems for sustainability
T2 - International Conference on Enterprise Information Systems, CENTERIS 2011
AU - Fernandez-Feijoo, Belen
AU - Romero, Silvia
AU - Ruiz, Silvia
PY - 2011
Y1 - 2011
N2 - 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.
AB - 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.
KW - Corporate social responsibility
KW - Hofstede
KW - Information systems for sustainability
KW - Quality measures
UR - http://www.scopus.com/inward/record.url?scp=80054080724&partnerID=8YFLogxK
U2 - 10.1007/978-3-642-24358-5_6
DO - 10.1007/978-3-642-24358-5_6
M3 - Conference contribution
AN - SCOPUS:80054080724
SN - 9783642243578
T3 - Communications in Computer and Information Science
SP - 54
EP - 62
BT - ENTERprise Information Systems - International Conference, CENTERIS 2011, Proceedings
Y2 - 5 October 2011 through 7 October 2011
ER -