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 language | English |
|---|---|
| Title of host publication | ENTERprise Information Systems - International Conference, CENTERIS 2011, Proceedings |
| Pages | 54-62 |
| Number of pages | 9 |
| Edition | PART 1 |
| DOIs | |
| State | Published - 2011 |
| Event | International Conference on Enterprise Information Systems, CENTERIS 2011 - Vilamoura, Portugal Duration: 5 Oct 2011 → 7 Oct 2011 |
Publication series
| Name | Communications in Computer and Information Science |
|---|---|
| Number | PART 1 |
| Volume | 219 CCIS |
| ISSN (Print) | 1865-0929 |
Other
| Other | International Conference on Enterprise Information Systems, CENTERIS 2011 |
|---|---|
| Country/Territory | Portugal |
| City | Vilamoura |
| Period | 5/10/11 → 7/10/11 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 12 Responsible Consumption and Production
Keywords
- Corporate social responsibility
- Hofstede
- Information systems for sustainability
- Quality measures
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