Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?

Keywords: culture, diversity, Hofstede, accounting, knowledge

. Despite diversity and discontinuity, all these publications have in common that they make culture part of the social environment in which an accounting situation is observed. This leads all authors to spend room making that context clear to the reader before conceptualisation commences. In other words, post-Hofstedian research unbound culture, accounting, organisations and society.

Introduction

Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims addressed, datasets and methods, and theoretical frameworks were always the same, which has inevitably led to predictable conclusions and contributions to scientific knowledge.

For their part, [START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF] stressed that all these studies had failed at explaining the determinants of accounting situations and practices. These two critiques called for alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In that context, our paper aims at critically reviewing the situation of diversity/cultural accounting research ten years later. This research purports to analyse the contributions of post-Hofstedian research to accounting knowledge. To this end, we selected all papers published by international accounting journals in 2009 and dealing with culture or diversity. In total 68 papers fell within our remit. We coded each of them with respect to the criteria of [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] critique: knowledge claims and debates, means deployed (empirical site, theoretical framework, methods employed) and ultimately contributions to scientific knowledge (empirical, theoretical and methodological). We found that post-Hofstedian research offers large variety of approaches and contributions to knowledge, which, compared against the outcome of Hofstede-based studies, is quite a scientific revolution (as defined by [START_REF] Kuhn | The structure of scientific revolutions[END_REF]. Despite diversity and discontinuity, all these publications have in common that they make culture part of the social environment in which an accounting situation is observed. This leads all authors to spend room making that context

Why post-Hofstedian diversity accounting research?

Although this paper offers a critical review of the accounting literature handling diversity or cultures, it departs from prior similar works. To date, two publications in the accounting field have purported to critically review the accounting literature dealing with culture [START_REF] Baskerville | Hofstede never studied culture[END_REF][START_REF] Baskerville | A research note: the unfinished business of culture[END_REF][START_REF] Berry | Accountability and control in a cat's cradle[END_REF][START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF][START_REF] Broadbent | Comparing schools in the U.K. and New Zealand: individualizing and socializing accountabilities and some implications for management control[END_REF][START_REF] Efferin | Management control, culture and ethnicity in a Chinese Indonesian company[END_REF][START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF][START_REF] Kuhn | The structure of scientific revolutions[END_REF][START_REF] Kurunmaki | Modernising Government: The Calculating Self, Hybridisation and Performance Measurement[END_REF][START_REF] Left | Emics and Etics: notes on the epistemology of anthropology[END_REF][START_REF] Miller | Genealogies of calculation[END_REF][START_REF] Preda | Brief encounters: Calculation and the interaction order of anonymous electronic markets[END_REF][START_REF] Roberts | Accounting systems and systems of accountability --understanding accounting practices in their organisational contexts[END_REF][START_REF] Wickramasinghe | Japanese cost management meets Sri Lankan politics: Disappearance and reappearance of bureaucratic management controls in a privatised utility[END_REF], whereas two other articles [START_REF] Baskerville | Hofstede never studied culture[END_REF][START_REF] Baskerville | A research note: the unfinished business of culture[END_REF] have openly critiqued the relevancy of Hofstede-driven studies. Amongst non-literature review papers, two have devoted long developments to prior accounting researches handling culture [START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF][START_REF] Efferin | Management control, culture and ethnicity in a Chinese Indonesian company[END_REF]. These six papers have in common that they point to the weaknesses and limits of these researches, which is not purported by ours. [START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF] sought to analyse the theoretical and methodological weaknesses of the accounting studies dealing with culture. The authors identified four major weaknesses, which can be summarised as an overly simplification of culture as a proxy constructed through questionnaires. In sum, they point out four weaknesses in Hofstededriven studies leading to poor contributions to knowledge.

First, cultural accounting researchers have failed to consider the totality of culture in their theoretical developments. Harrison and McKinnon convict these researchers of choosing an easy path by consciously leaving some dimensions of culture present in the empirics aside.

Eventually, authors of such papers only select some cultural dimensions and ignore other which can be albeit insightful. Doing so, they do not demonstrate scientific rigor, theoretical constructs being loosely explicated or at least specified, which points to methodological issues in the conduct of a research project (Harrison & McKinnon, 1999, pp.488-489). Second and correlatively, these studies reveal an almost universal tendency to consider values, norms and beliefs in all cultures equally weighted and therefore to conflate core and peripheral items into culture. By extension, difficulty to grasp contents of beliefs and norms results in these studies relying on sole values without distinguishing between stability and evolution, authors blackboxing them a priori through five dimension scoring (Harrison & McKinnon, 1999, pp.490-491). Third, they neglect culture's greater depth, richness and complexity as well as essential diversity. Seeking for universally applicable dimensions leads to standardise culture in lieu of grasping what is specific (Harrison & McKinnon, 1999, p.492). Fourth, excessive reliance on the value dimensional conceptualisation offered by Hofstede has produced a highly restricted conception and focus on culture, viz. a functionalist view of diversity prohibiting understanding (Harrison & McKinnon, 1999, pp.497-498). In sum, standardised and normalised data collection protocols, samples and analysis models neglects other methods (e.g. ethnographic) helping understand why practices can vary from one group to another. In other words, these studies have left aside trans-disciplinary research and insights from other disciplines than management science or accounting (Harrison & McKinnon, 1999, p.503).

In the same issue of AOS, [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] critically examined two conceptual approaches usually adopted by researchers to explore the basis for differences in cross-country management control systems. As in [START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF] study, Bhimani emphasises the conceptual and methodological weaknesses of the cultural contingency school attempting to explain regularities of structuration in organisational phenomena. Assuming that the alleged structures of the social order can be verified empirically through universal methodological instruments, they privilege nomothetic approaches characterised by intrinsic weaknesses. First, researchers tend to apply to other cultures what is worth for theirs (e.g. predetermined values) and do not endeavour to identify values specific to the groups studied.

Thereby, they run ethnocentrism danger and only scratch the surface of diversity, which makes their contributions to knowledge both poor and predictable (Bhimani, 1999, pp.418-419). On the other hand, approaches directed at understanding the specificities of a group through observation of individual and collective behaviour and practices reveals concern about trans-disciplinary research. Methodologically, this leads researchers to rely on nonmanagement or accounting literature and to conduct ethnographic studies stressing differing cultural constructs. Despite efforts, the latter approach seems to over-focus on specificities and lacks of generalisation (Bhimani, 1999, p.422). Therefore, means to reconcile to universal and the particular are suggested, such as use of neo-institutional theories directed at grasping the manner social order is constituted as practical activity in which individuals' interactions are driven by a bundle of common understandings, rules, routines and teleoaffective structures [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF], p.428, (Ahrens & Mollona, 2007), pp.309-310).

Both reviews addressed methodology and theory choices in cultural studies and neglected what made the design of such researches consistent. Indeed, they did not question the philosophical underpinnings thereof. Therefore, in 2003, Baskerville aimed at filling a gap in her pamphlet ‗Hofstede never studied culture', in which she denounced three major problems and weaknesses in such studies. She refutes the appropriateness of equating nation with culture, points to difficulties of culture quantification through abstract values and denounces researchers' outsider position vis-à-vis the cultures studied. Through such sharp critiques on that research stream, she stresses the limits of realist ontology and implicitly calls for nominalism, viz. what people do and say (Baskerville, 2003, pp.1-2). Baskerville's critique conveys unaddressed issues in cultural accounting research. These concern concept accuracy, consistency and reliability as well as methods. Indeed, it transpires that reducing culture to national values summarised in five dimensions is a narrow approach to a broad and serious social phenomenon. Actually, she suggests ethnic identity being considered a cultural concept in lieu of nationality. Moreover, she denounces the use of culture as an explanatory variable, stressing that quantitative approaches to culture would help understand its core and actuality.

Given the sharpness of critique, Hofstede replied to her in the same issue of AOS, admitting that, although nations are not the best unit for studying cultures, they are an easy approximation convenient for comparisons, which is reinforced by statistical robustness [START_REF] Hofstede | What is culture? A reply to Baskerville[END_REF], p.812). Remarkably, he defends the choice of nationality as a pattern of shared values and also his quantitative approach, 90% of his conclusions being validated.

Ultimately, Hofstede turns full circle, which is again critiqued by [START_REF] Efferin | Management control, culture and ethnicity in a Chinese Indonesian company[END_REF], as such research has neglected issues in the subjective construction of cultural affiliation (i.e. ethnicity) and multi-culturalism [START_REF] Efferin | Management control, culture and ethnicity in a Chinese Indonesian company[END_REF], p.224, Greer & Patel, 2000, p.308).

Therefore, following Efferin's & Hopper's seminal work on management control systems and ethnicity, [START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF] outlined the existence of another stream of literature influenced by Marxist approaches to culture viewed as oppressed ethnic minorities or indigenous peoples. Our paper contributes to this feed in three respects. First, ten years after Bhimani's publication, the national specificity and societal effects approach is no longer at a stage of infancy and deserves attention. Second, as intuited by [START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF], the infant Marxist critical stream deserves similar attention. Third, and it is the main contribution of our research, we are not purporting to critique prior researches. Rather, we aim at understanding by what they are underpinned and how they contribute to scientific knowledge. In no way, we are intending to point to strengths or weaknesses, our claim being merely to understand how cultural/diversity studies contribute to knowledge.

A critical review of the literature published 10 years after the main critiques of Hofstede-based studies

As prior literature reviews have already offered critical analyses of Hofstede-driven studies, we leave these aside and focus on those directed at understanding the specificities of a group. This paper is addressing how non-Hostede-based diversity studies in accounting research contribute to knowledge. Hence, we position our research vis-à-vis [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] and Harrison's & McKinnnon's (1999) critique addressed to Hofstedian studies. We are investigating how accounting scholars deal with diversity issues ten years after these critiques.

In our evaluation of the 2009 accounting literature on diversity, we are applying the same protocol and analytical framework as [START_REF] Hopper | Management accounting in less developed countries: what is known and needs knowing[END_REF] did consistently with prescriptions from methodology literature. We will deconstruct papers dealing with diversity and cultural issues with respect of knowledge claims articulated, knowledge debates addressed, the cultural setting chosen, methods employed, theoretical framework adopted, and contributions to scientific knowledge. We are departing from [START_REF] Hopper | Management accounting in less developed countries: what is known and needs knowing[END_REF] work in that we will not adopt another meta-analytical framework. As their study evaluated management accounting research in less developed countries with a colonial heritage, they read the literature through a cultural political economy framework. In this paper, we will consider the 6 above categories our theoretical framework.

To this end, we conduct a systematic literature review of articles published in international peer-reviewed accounting journals in 2009, viz. Accounting, Organizations and Society, Critical Perspectives on Accounting, Accounting, Auditing & Accountability Journal, Financial Accountability & Management, the British Accounting Review, the Journal of Accounting and Organizational Change and the International Journal of Accounting. In online databases, we have searched for papers whose title contained at least one of the concepts usually used in cultural studies: culture, cultural, diversity, nationality, national, race, racial, ethnicity or ethnic. Then, we applied the same keywords to abstract, full text and bibliographic references to capture papers whose title did not obviously addressed cultural issues. Third, as we were concerned about dealing with countries as political-geographical locations, we manually sought for publications dealing with cultures country-by-country or ethnicity-by-ethnicity (e.g. Sweden/Swedish, Aboriginal/Australia…).

We found 68 papers, of which 9 from AAAJ, 5 from AOS, 3 from BAR, 18 from CPA, 8 from FAM, 7 from the Journal of Accounting and Organizational Change, 2 from MAR, 2 from Qualitative Research in Accounting & Management, 3 from the EAR, 7 from the International Journal of Accounting, and 4 from Accounting in Europe.

Our ex post facto reading of these studies led us to code them consistently with our theoretical framework, i.e. knowledge claims (i), knowledge debates addressed (ii), conceptsnationality, country or ethnicity -(iii), empirical site (iv), methods (v), and lastly contribution to scientific knowledge (vi) 1 .

In this section, the three streams of literature mentioned in the precedent section will be developed more in detail, each sub-section dealing with one. It is our intention that this section be merely descriptive, critical analysis coming later on, once the contents of the three approaches to be culture have been understood.

Knowledge debates and claims in diversity accounting research

As a preamble, we note that, of 68 publications dealing with diversity or cultural issues, 10 do not specify the knowledge debate addressed. The majority 58 papers specifying the debates vis-à-vis which they are positioned aim either at contributing to the literature on a given accounting issue (54 papers) or at introducing a cultural setting traditionally neglected by accounting scholars (4 papers).

1 For a detailed exposition of each publication, see Appendix 1.

Knowledge debates addressed

Two types of knowledge debates are addressed by the 54 papers addressing theoretical issues: in the accounting field or in other social sciences. Authors willing to feed debates outside accounting do also expect to contribute to the accounting literature. In these cases, diversity and culture serve to conduct interdisciplinary research addressing cross-disciplinary knowledge debates (6 papers). One endeavours to operationalise Habermas' communicative actor theory in accounting research, because it has so far been used loosely [START_REF] Agyemang | Responsibility and accountability without direct control? -Local education authorities and the seeking of influence in the UK schools sector[END_REF]. One seeks to contribute to the literature on narratives in accounting research through departing from cognitivist and behaviourist approaches, philosophy of discourse and sciences being the object of enquiry [START_REF] Collins | Postcards from the Front: Changing narratives in UK financial services[END_REF]. One seeks to contribute to the literature on sociology of professions with emphasis on the accountancy profession [START_REF] Ramirez | Constructing the small local practicioner: the changing nature of professional bodies and the management of professional accountants' identitties in the UK[END_REF]. Another purports to contribute to the governmentality literatre and research on accounting regulation [START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF], while another claims to contribute to the growing Social Studies of Finance research paradigm [START_REF] Roscoe | Identification through technical analysis: A study of charting and UK non-professional investors[END_REF]. In all these papers, the empirical case and cultural setting selected are directed at enhancing knowledge of accounting and beyond.

Within the other 48 papers addressing knowledge debates in the accounting field, three major issues and are subjected to contributions, while other areas remain relatively understudied. 8 papers aim at contributing to the literature on performance measurement in public sector organisations, country being the cultural context in which such organisations operate [START_REF] Agyemang | Responsibility and accountability without direct control? -Local education authorities and the seeking of influence in the UK schools sector[END_REF][START_REF] Andersson | When complexity meets culture: new public management in the Swedish police[END_REF][START_REF] Bracci | Autonomy, responsibility and accountability in the Italian school system[END_REF][START_REF] James | Rationality, institutionalism and accounting change -understanding a performance management system within an Australian public sector entity[END_REF][START_REF] Li | Performance measurement design within its organisational context -evidence from China[END_REF][START_REF] Mellett | Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales[END_REF][START_REF] Nyamori | Construction and effects of markets in a local authority in New Zealand[END_REF][START_REF] Østergren | Management control practices and clinician managers: the case of the Norwegian health sector[END_REF]. Second, 6 papers purport to contribute to knowledge of accounting in less developed countries [START_REF] Alattar | Management accounting information in micro enterprises in Gaza[END_REF][START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF][START_REF] Neu | Accounting assembalges, desire, and the body without organs -A case study of international development lending in Latin America[END_REF][START_REF] Uddin | Rationalities, domination and accounting control: A case study from a traditional society[END_REF][START_REF] Verma | The development of company law in India: The case of the Companies Act 1956[END_REF][START_REF] Yee | The re-emergence of the public accounting profession in China: A hegemonic analysis[END_REF] and 5 others to the literature on voluntary environmental disclosure [START_REF] Bebbington | Initiating sustainable development reporting: evidence from New Zealand[END_REF][START_REF] Déjean | Environmental Disclosure and the Cost of Equity: The French Case[END_REF][START_REF] Fallan | Voluntarism versus regulation -Lessons from public disclosure of environmental performance information in Norwegian companies[END_REF][START_REF] Hassan | The value relevance of disclosure: Evidence from the emerging capital market of Egypt[END_REF][START_REF] Laine | Ensuring legitimacy through rhetorical changes? -A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company[END_REF]. 3 articles explicitly adopt a critical stance to contribute to the literature on accounting as device for oppression and domination of minorities and post-colonial peoples [START_REF] Hammond | South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants[END_REF][START_REF] James | Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia[END_REF][START_REF] Jayasinghe | The preservation of indigineous accounting systems in a subaltern community[END_REF].

The other 26 papers address more specific and centred knowledge debates, such as accounting manipulation theories and creative accounting [START_REF] Atik | Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes[END_REF][START_REF] Omurgonulsen | Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector[END_REF] or corporate governance literature [START_REF] Christopher | A critical analysis of the independence of the internal audit function: evidence from Australia[END_REF][START_REF] Wan-Hussin | The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia[END_REF], efficiency of accounting training programmes [START_REF] Celik | Efficiency in accounting education: evidence from Turkish Universities[END_REF], accounting standard-setting [START_REF] Colasse | The Genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism?[END_REF], institutional restrictions to borrowing as consequence of excessive debt [START_REF] Dafflon | Managing local public debt in transition countries: an issue of self-control[END_REF], credit rating quality [START_REF] Duff | Understanding credit ratings quality: Evidence from UK debt market participants[END_REF], accounting in SMEs [START_REF] Eierle | Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -Empirical Evidence from Germany[END_REF], ability to encourage investors to rely on non-financial disclosure [START_REF] Espinosa | US Institutional Investors Response to the News Flow of Intangibles Intensive European Stocks: A Study of European BioTech and Pharma Stocks[END_REF], factors determining donations to charities [START_REF] Jacobs | The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations[END_REF], accounting change [START_REF] Jupe | A "fresh start" of the "worst of all words"? A critical financial analysis of the performance and regulation of Network Rail in Britain's privatised railway system[END_REF][START_REF] Norhayati | A case study of the performance management system in a Malaysian government linked company[END_REF], research equity anlaysts' behaviour [START_REF] Lakhal | Does corporate disclosure policy change financial analysts' behaviour? -Evidence from France[END_REF], board composition and financial expertise [START_REF] Jeanjean | Determinants of boardmembers' financial expertise-Empirical evidence from France[END_REF], relative performance evaluation [START_REF] Liu | Relative performance evaluation in board cash compensation: UK empirical evidence[END_REF], cash flow statement [START_REF] Mecheli | Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups[END_REF], control effectiveness [START_REF] Minelli | Why do controls fail? Results of an Italian survey[END_REF], autonomy and accounting information use [START_REF] Purdy | Studying influence and accounting use-Empirical evidence about individual managers and organizations with changes in Galician healthcare[END_REF], globalisation and the accountancy profession [START_REF] Samsonova | Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia[END_REF], ethical climate in accounting professions [START_REF] Shafer | Ethical climate, organizational-professional conflict and organizational commitment -A study of Chinese auditors[END_REF], evaluation of intangible assets [START_REF] Shah | The value relevance of major media advertising expenditures: Some U.K. evidence[END_REF], risk accounting and critical pespectives on numbers and calculative sciences [START_REF] Wahlström | Risk management versus operational action: Basel II in a Swedish context[END_REF], dividend policy determinants [START_REF] Wei | Equity ownership segregation, shareholder preferences, and dividend policy in China[END_REF].

At this stage, we can note that diversity accounting research tends to address clear knowledge debates, only 10 papers avoiding the question and 4 considering knowledge debate strictly empirical. On the other hand, it appears that accounting knowledge debates addressed are diverse and numerous. At first glance, diversity/cultural studies in accounting research do not address one single knowledge debate. Apparently, scrutinising a given context should provide a case with rich insights directed at enhancing knowledge of any accounting phenomenon.

Knowledge claims articulated

Now that knowledge debates addressed by diversity accounting studies have been clarified, the knowledge claims articulated by authors are to be developed. These are now explored at two levels: the accounting phenomenon addressed on one hand, and knowledge type on the other.

We first note that two papers articulate no explicit knowledge claims [START_REF] Mecheli | Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups[END_REF][START_REF] Timoshenko | Exploring Russian central government accounting in its context[END_REF], while five express ambiguous research purposes [START_REF] Allen | Restructuring the NHS again: supply side reform in recent English health care policy[END_REF][START_REF] Arsoy | The development of inflation accounting in Turkey[END_REF][START_REF] Atik | Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes[END_REF]Mellett, Marriott, & Macniven, 2009a;[START_REF] Shah | The value relevance of major media advertising expenditures: Some U.K. evidence[END_REF]). [START_REF] Allen | Restructuring the NHS again: supply side reform in recent English health care policy[END_REF] paper argues -that government is too optimistic about the benefits of the introduction of a wider range of providers, and insufficiently concerned about possible undesirable consequences of such changes for efficiency, quality and accountability in a public sector organisation‖(p.374) without specifying what is effectively studied or expected. [START_REF] Arsoy | The development of inflation accounting in Turkey[END_REF] state -the aim of [their] study is to examine the history of inflation accounting and its applications in Turkey‖ (p.569) and do not give insights into knowledge they expect to produce. Our statement here can be discussed, the authors being seemingly in historians' paradigms. However, more obviously, [START_REF] Atik | Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes[END_REF] articulates a knowledge claim disabling understanding of expected contribution, as -income-smoothing behaviors of Turkish listed companies are detected‖ (p.591). In the latter knowledge claim, the lay-reader cannot imagine what detection and income-smoothing behaviours are. For their part, Mellett et al. (2009) -[describe] how accruals accounting has entered into decisions about capital assets in the context of strategy development and delivery‖ (p.437) and do not specify the purposes of such a description. Likewise, Shah et al. (2009) -[investigate] the value relevance of major media advertising expenditures‖ (p.192). In these seven papers, it does seem that dealing with one given cultural context is a contribution to knowledge per se.

Out of these seven papers without explicit knowledge claims, the other 61 purport to understand a large variety of accounting phenomena. Amongst those, three have traditionally attracted scholar attention, such as performance evaluation systems (9 articles), standardsetting (5 papers), audit regulations and practices (6 papers) and accounting and finance professions (7 papers). In addition to these well-documented topics, two new sets of issues are also addressed in diversity accounting research: accounting change and resistance (7 papers), and voluntary environmental disclosure (6 papers). Surprisingly, accounting education (2 papers) and budget-related issues (1 paper) have not much been studied, although the latter were at the core of Hofstede's (1967) andWildawsky's (1975) studies and could have revealed sharp contrast with these authors' approaches. Relationships between accounting and domination or political power received some attention, but much less than they did in the past (7 papers). The remaining eleven papers purpose to enhance our understanding of more specific accounting phenomena: board composition (2 papers), accounting information use (2 papers), inflation accounting (1 paper), dividend policy determinants (1 paper), the construction of an evaluation formula and model (1 paper), rating quality (1 paper), donations to nonprofits (1 paper), reliance on non-financial information in investment policy designing (1 paper), and approach to narratives in accounting research (1 paper). [START_REF] Colasse | The Genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism?[END_REF] seek to understand standardisation systems though an in-depth analysis of the French Conseil National de la Comptabilité. Similarly, Hammond's et al.s' (2009) paper aims at understanding what were the processes, not simply the products, of closure in the apartheid area; why race remains a salient feature of professional closure with the South African accountancy industry, after the 1994 transition to majority rule; and how the South African experience contributes to our understanding of the relationships between racial ideologies, economic class, and the processes of processional closure and credentialing‖ (p.705). Only one paper explicitly claims to conceptualise practices in a study of investment decision making [START_REF] Roscoe | Identification through technical analysis: A study of charting and UK non-professional investors[END_REF]. In 3 papers, authors specify that they seek to analyse a phenomenon. For instance, [START_REF] Ramirez | Constructing the small local practicioner: the changing nature of professional bodies and the management of professional accountants' identitties in the UK[END_REF] analyses how professional organisations govern the various categories that have emerged in the accountancy profession throughout its history, while [START_REF] Christopher | A critical analysis of the independence of the internal audit function: evidence from Australia[END_REF] critically analyse the independence of the internal audit function vis-à-vis management and the audit committee.

Culture, diversity and knowledge claims

Each of these studies handles one specific cultural setting and uses it to meet the knowledge claims articulated. Given the diversity of knowledge claims made (topic and nature), culture is unlikely to play the same role in all publications. In general, authors of exploratory studies claim that detailed presentation of a cultural setting is a contribution to knowledge per se, especially if it had been understudied so far. For instance, describing the application of inflation accounting [START_REF] Arsoy | The development of inflation accounting in Turkey[END_REF] or accounting training in Turkey [START_REF] Celik | Efficiency in accounting education: evidence from Turkish Universities[END_REF] provides the academia with empirical knowledge of the country. Authors describing accounting phenomena in well-known cultural contexts are more inclined to use them as the social context of operations, e.g. the UK or France. In these cases, authors claim the research site is not central and should give empirical evidence for the study of accounting.

For instance, [START_REF] Agyemang | Responsibility and accountability without direct control? -Local education authorities and the seeking of influence in the UK schools sector[END_REF] relies on the UK school sector to explore the nature of control processes in a situation where responsibility for performance and actual performance are decoupled. Similarly, [START_REF] Cooper | US imperialism in action: An audit-based appraisal of the Coalition Provisional Authority in Iraq[END_REF] explicate how the US army used audit reports to invade Iraq in order to feed debates on imperialist accounting.

In essence, papers aiming at explaining phenomena seek to draw universal conclusions re accounting, viz. beyond the scope of the setting studied. However, in 9 articles, research question articulation reveals that authors undertake explanation of a phenomenon within the setting studied only. They aim at identifying cause-effect relationships either at a micro level, i.e. the case in the case studied (4 papers) or at a macro-level, i.e. in the cultural setting observed (5 papers). The former situation can be instanced by [START_REF] Li | Performance measurement design within its organisational context -evidence from China[END_REF] paper, which -aims to explore the effectiveness of the proposed stakeholder analytical framework in identifying the influencing forces behind stated objectives and strategy in critical performance variables in the context of the case company; and examine the factors shaping the performance measurement system and affecting the nature of change in the case company‖ (p.194). In these cases, cultural setting specificities are obviously expected to contribute to explanation of actual practices within the case studied. On the other hand, authors seeking to explain accounting phenomena or practices at a macro-level explicitly articulate knowledge claim based on the cultural setting which they expect to explain. These approaches can be evidenced by [START_REF] Wei | Equity ownership segregation, shareholder preferences, and dividend policy in China[END_REF] paper purporting -to explain how listed Chinese firms pay different types of dividend to satisfy shareholders and different dividend preferences shaped by institutional factors‖ (p.169). Clearly, in these studies, cultural setting very specificities lead authors to explain their impact on accounting practices. Authors of the remaining 4 papers articulate knowledge claims beyond the setting, which is presented as the empirical site in which the study was conducted. For instance, [START_REF] Jeanjean | Determinants of boardmembers' financial expertise-Empirical evidence from France[END_REF] purport to identify the determinants of boards' financial expertise and composition regardless of organisation or cultural setting. However, cultural specificities are not neglected: authors explain they relate to these to analyse their findings and complete their explanatory model.

Micro and macro cultural explanations are then offered to refine analysis, none of them being claimed to be the objective of the paper.

Amongst the 21 papers purporting to understand accounting phenomena, 5 aim at understanding practices within the cultural (4 papers) or organisational setting (1 paper) studied. The former situation can be exemplified by [START_REF] Verma | The development of company law in India: The case of the Companies Act 1956[END_REF] research, in which -the influence of the social and cultural context, including imperial influences, and political processes on the promulgation of the Companies Act, with particular focus on the accounting provisions in India is explored‖ (p.110). Claims for organisational setting understanding can be found in Østergren's (2009) research seeking -to increase the understanding of the relationship between different management control practices and the leadership of medical departments‖ (p.168). The other 16 state two objectives. First, authors seek to understand practices and phenomena within a cultural setting. Second, they claim to decontextualise and generalise their observations. In other words, they expect to feed theories through the observation of culturally situated practices. These approaches can be instanced by Hammond's et al.'s (2009) research (see full quotation in the above section) or [START_REF] Samsonova | Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia[END_REF] paper exploring -by looking at the development of audit legislation in Russia, how local audit rules and regulatory approaches have evolved along international templates in the process of transnational communication between various actors, including governments, professional accountancy associations, expert groups, audit professionals and organisations with transnational jurisdiction, such as the European Commission‖ (p.529).

In sum, post-Hofstede diversity accounting research offers large variety of promises. First, whereas most Hofstede-based works addressed performance measurement systems and management control in international functional organisations [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF][START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF], new knowledge debates are addressed in diversity/cultural accounting research. These mainly regard management accounting in public sector organisations, accounting in developing countries or environmental disclosure. In the former two debates addressed, handling one cultural setting is evident, public sector organisations being probably influenced by the cultural and political context in which they operate [START_REF] Hood | The art of the State: culture, rhetoric, and Public Management[END_REF]. Likewise, developing countries are considered specific and diverse contexts requiring peculiar attention [START_REF] Hopper | Management accounting in less developed countries: what is known and needs knowing[END_REF]. More surprising is probably culturally situated research on environmental disclosure. The second demarcation from Hofstede-based research lies in knowledge claims made. The former all aimed at explaining and predicting the impact of cultural factors on accounting practices (see critiques articulated by [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF][START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF]andBaskerville, 2003, 2005). Unlike these, current diversity research aims at producing empirical knowledge of accounting practices in specific cultural settings, explaining or understanding accounting phenomena informed with one culture. Manifestly, knowledge claims in post-Hofstede diversity accounting research take culture specificities into account, a setting being only the cultural context in which accounting practices are studied. Given the variety of promises made by post-Hofstede diversity accounting research, empirical, methodological and theoretical means deployed are unsurprisingly diverse too.

Accounting for the Diversity of empirical sites

Hofstede-based cultural studies tended to address the USA, Japan and China, and compare differentiated impacts of national culture on the design of management control systems [START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF]. Most of these studies were conducted in multinational companies having branches worldwide. In sum, Hofstede-based studies were empirically very homogenous. Therefore, one could expect post-Hofstedian research to deal diverse cultural and organisational settings.

Eventually, the scope of cultural contexts studied in post-Hofstedian accounting research is as follows and in Appendix 2a: 32 papers deal with European contexts (UK: 12, France: 5, Italy: 6, Germany: 1, the Netherlands: 1, Spain: 1, Scandinavia: 6), 23 with developing country contexts (Sri Lanka: 2, Russia: 2, Latin America: 1, Bangladesh: 1, India: 1, Egypt: 2, Malaysia: 2, South Africa: 1, Turkey: 7, Iraq: 1, transition countries: 1, Jordan: 1, Gaza: 1), 4 with US or Canadian settings, 5 with Chinese contexts and 4 with Australasian settings (Australia: 2, New Zealand: 2). Among papers handling a UK setting, 1 focuses on Northern Ireland, 2 on Wales, and 2 on England. The paper dealing with Spain eventually scrutinises Galicia. These 6 papers address issues at micro-cultural levels, whereas the other 62 deal with macro-cultural issues. Whatever the cultural setting is, we note that all papers devote at least one entire section to culture depiction.

Diversity accounting research offers a large scope of organisational settings, which is consistent with cultural setting diversity. 68 papers offer 67 different empirical settings, which results in as many settings as papers. In general, empirical settings are national capital markets or listed non-financial companies (20 papers), public sector organisations (15 papers), finance and accounting professions (7 papers), standard-setting committees (5 papers), financial services (3 papers), utilities (2 papers), central government (2 papers), or nonprofits (2 papers). Among the other 12 papers, 6 scrutinise national contexts at a macrolevel, as Turkey (3 papers), transition countries (1 paper), El Salvador (1 paper) or Iraq (1 paper). Lastly, in the remaining 6 papers, micro-enterprises or SMEs are studied (2 papers), subaltern communities in Sri Lanka are observed (2 papers), the coal mining industry (1 paper) and segment disclosures (1 paper) are presented.

Consistent with the multitude of novel cultural and organisational settings offered, post-Hofstede cultural studies draw on the specificities and societal effects of the contexts studied to address the knowledge claims articulated. Most of these papers devote one entire section to cultural context presentation. For instance, [START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF] devote the fifth section of the paper to introduce the historical and political background of the tea plantation in Sri Lanka they are studying. Likewise, the 7 papers dealing with Turkey devote the first section to the historical and institutional background of the national economy. The same observation applies to other papers.

Empirical sites for culture offer large diversity too. Some authors insist on the political/legislative or institutional context in which their research in situated, others presenting the core values of the culture studied, while others draw on site history or societal observations. Doing so, authors seem to respond to [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] call for diversity accounting research conveying societal effects, culture specificities and historical background. As such novel presentations of empirical sites are not consistent with Hofstede's five dimensions, Bhimani (1999) also calls for alternative theoretical frameworks, such as neo-institutional sociology or new accounting. Expectedly, post-Hofstedian studies rest on such alternative conceptual constructs. [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] call for diversity in theoretical frameworks is based on the need for conceptual assemblages consistent with knowledge claims articulated and empirical sites selected. Accordingly, this section introduces the variety of theoretical frameworks developed in post-Hofstedian studies and explicates consistency with knowledge claims and empirical matters.

Diversity in conceptual frameworks

Of 68 papers, 6 announce no theoretical framework [START_REF] Allen | Restructuring the NHS again: supply side reform in recent English health care policy[END_REF][START_REF] Alp | Financial reporting transformation: the experience of Turkey[END_REF][START_REF] Andersson | When complexity meets culture: new public management in the Swedish police[END_REF][START_REF] Dafflon | Managing local public debt in transition countries: an issue of self-control[END_REF][START_REF] Farag | The accounting profession in Egypt: Its origin and development[END_REF][START_REF] Mellett | Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales[END_REF], and one is informed with grounded theory and therefore adopts no a priori framework [START_REF] Alattar | Management accounting information in micro enterprises in Gaza[END_REF].

Among the other 61 papers, 16 are based on frameworks suggested by [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF]: 9 papers are informed with neo-institutional sociology and base analysis on isomorphism with cultural setting [START_REF] Colasse | The Genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism?[END_REF][START_REF] Johansson | EXPLAINING THE UTILIZATION OF RELATIVE PERFORMANCE EVALUATION IN LOCAL GOVERNMENT: A MULTI-THEORETICAL STUDY USING DATA FROM SWEDEN[END_REF]. 4 papers draw a genealogy of accounting practices in a given cultural setting and adopt new accounting history frameworks [START_REF] Al-Akra | Development of accounting regulation in Jordan[END_REF][START_REF] Bevan | The search for a proportionate care law by formula funding in the English NHS[END_REF][START_REF] Cooper | US imperialism in action: An audit-based appraisal of the Coalition Provisional Authority in Iraq[END_REF][START_REF] Jupe | A "fresh start" of the "worst of all words"? A critical financial analysis of the performance and regulation of Network Rail in Britain's privatised railway system[END_REF]. 2 articles are informed with actor-network theory [START_REF] Ramirez | Constructing the small local practicioner: the changing nature of professional bodies and the management of professional accountants' identitties in the UK[END_REF][START_REF] Skaerbaek | Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer[END_REF], one with Granovetter's social network analysis conceptual framework and subsequent graph theory concepts [START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF].

The remaining 45 papers adopt conceptual frameworks falling into four groups Bhimani (1999) did not suggest. These are critical frameworks (11 papers), legitimacy or stakeholder theory (5 papers), agency theory (4 papers), or econometric models (15 papers). Lastly, 10 papers adopt management or accounting frameworks.

In the critical group, not two publications adopt the same framework, one building on Habermas' theory of steering contained in his theory of communicative action [START_REF] Agyemang | Responsibility and accountability without direct control? -Local education authorities and the seeking of influence in the UK schools sector[END_REF], one building on James' and Scott's approach to subalternity based on public and private transcripts [START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF]. One paper is informed with Murphy's (1984Murphy's ( , 1998) ) insights into the relationship between various modes of social closure, including the relationship between social closure based on race and/or class, and professional closure based on education and credentials [START_REF] Hammond | South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants[END_REF]. Two articles adopt Marx' framework on labour process and the condition of the working class [START_REF] Allsop | Miners' identity and the changing face of the labour process within the UK coal mining industry[END_REF][START_REF] James | Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia[END_REF]; one builds on Giddens' structuration theory [START_REF] Jayasinghe | The preservation of indigineous accounting systems in a subaltern community[END_REF]. One paper is based on Deleuze's and Guattari's concepts of assemblage, desire, bodies without organs, and lines of fight [START_REF] Neu | Accounting assembalges, desire, and the body without organs -A case study of international development lending in Latin America[END_REF], and one on Foucault's concept of governmentality [START_REF] Nyamori | Construction and effects of markets in a local authority in New Zealand[END_REF]. One relies on Djelic's and Sahlin-Amdersson's (2006) critique of global as concept and adopts their framework for transnational governance [START_REF] Samsonova | Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia[END_REF]. One paper adopts Gramsci's framework of hegemony [START_REF] Yee | The re-emergence of the public accounting profession in China: A hegemonic analysis[END_REF], while one paper builds on a neo-Weberian framework of control and authority in traditional societies through rational capital accounting and bureaucracy [START_REF] Uddin | Rationalities, domination and accounting control: A case study from a traditional society[END_REF].

Legitimacy theory is explicitly developed in publications addressing social and environmental disclosure [START_REF] Cho | Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents[END_REF][START_REF] Fallan | Voluntarism versus regulation -Lessons from public disclosure of environmental performance information in Norwegian companies[END_REF][START_REF] Laine | Ensuring legitimacy through rhetorical changes? -A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company[END_REF], whilst stakeholder theory is adopted in one study addressing the design of performance measurement systems [START_REF] Li | Performance measurement design within its organisational context -evidence from China[END_REF]. Lastly, one paper rests on Social Studies in Finance, viz. alternative theories to legitimacy and stakeholder theories, to conceptualise chartist practices [START_REF] Roscoe | Identification through technical analysis: A study of charting and UK non-professional investors[END_REF].

Agency theory informs 2 papers addressing voluntary environmental disclosure [START_REF] Déjean | Environmental Disclosure and the Cost of Equity: The French Case[END_REF][START_REF] Eierle | Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -Empirical Evidence from Germany[END_REF], 1 addressing the determinants of board composition and role [START_REF] Jeanjean | Determinants of boardmembers' financial expertise-Empirical evidence from France[END_REF], and 1 addressing creative accounting practices [START_REF] Omurgonulsen | Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector[END_REF].

Ad hoc econometric models are constructed to address inflation-financial accounting relationships [START_REF] Arsoy | The development of inflation accounting in Turkey[END_REF], accounting manipulations [START_REF] Atik | Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes[END_REF], data envelopment analysis to scrutinise efficiency of accounting training programmes [START_REF] Celik | Efficiency in accounting education: evidence from Turkish Universities[END_REF], various models to explain voluntary disclosure , donations to nonprofits (), the value relevance and timeliness of mandatory changes in accounting principles accounted for using the retroactive method [START_REF] Jacobs | The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations[END_REF]), board members' compensation (Lapointe-Antunes, Cormier, & Magnan, 2009), the causes of control failures [START_REF] Liu | Relative performance evaluation in board cash compensation: UK empirical evidence[END_REF], accounting information use [START_REF] Minelli | Why do controls fail? Results of an Italian survey[END_REF], the relevance of media advertising expenditures [START_REF] Purdy | Studying influence and accounting use-Empirical evidence about individual managers and organizations with changes in Galician healthcare[END_REF] or dividend policy [START_REF] Shah | The value relevance of major media advertising expenditures: Some U.K. evidence[END_REF].

The other 10 papers borrow theoretical frameworks from management or accounting literature to address accounting issues. Accountability literature and accountability web frameworks are used to analyse autonomy and accountability [START_REF] Wei | Equity ownership segregation, shareholder preferences, and dividend policy in China[END_REF]). Llewellyn's (1999) and Tsoukas ' (2005) frameworks are used to address narrative construction in accounting research [START_REF] Bracci | Autonomy, responsibility and accountability in the Italian school system[END_REF]). Ansoff's (1965) and Miller's & Friesen's (1978) typologies are adopted to explain the causes of strategic planning in a nonprofit [START_REF] Collins | Postcards from the Front: Changing narratives in UK financial services[END_REF]. The financial gatekeeper literature is used to explain bond rating practices [START_REF] Courtney | Strategic planning and performance: an exploratory study of housing associations in Northern Ireland[END_REF]. Simons' (1995) ladder of control helps understand the relationships between controls and leadership in medical departments [START_REF] Duff | Understanding credit ratings quality: Evidence from UK debt market participants[END_REF]). Victor's & Cullen's (1988) typology of climate and ethics is used to describe the ethical climate of auditors [START_REF] Østergren | Management control practices and clinician managers: the case of the Norwegian health sector[END_REF](Østergren, ), McKinnon's (1986) ) framework of cultural influences on accounting change is borrowed to understand the promulgation of the Companies Act in India [START_REF] Shafer | Ethical climate, organizational-professional conflict and organizational commitment -A study of Chinese auditors[END_REF]. Systemic strategic management literature is used to explain accrual accounting and asset management practices [START_REF] Verma | The development of company law in India: The case of the Companies Act 1956[END_REF]. Lastly, one paper adopts a non-academic framework to understand either cash flow statement construction practices (Mellett et al., 2009a) or reactions to risk constructions in banks [START_REF] Mecheli | Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups[END_REF].

Variety of theoretical frameworks developed in post-Hofstede studies contrast with the unique deterministic five-dimension models traditionally used. Ten years after Bhimani's (1999) and [START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF]

Diversity of methods

In contrast with Hofstedian studies systematically informed with questionnaires or databases handled quantitatively, post-Hofstedian publications offer large diversity of methods (see Appendix 2c for a detailed exposition). 21 papers are based on quantitative data analysis and 43 on qualitative protocols for collection and interpretation, 3 combine quantitative and qualitative methods (Mellett et al., 2009a;[START_REF] Roscoe | Identification through technical analysis: A study of charting and UK non-professional investors[END_REF][START_REF] Wahlström | Risk management versus operational action: Basel II in a Swedish context[END_REF], while one announces no methodology [START_REF] Mellett | Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales[END_REF].

Quantitaive methods

Regressions on database samples and tests of hypotheses are conducted in 13 papers [START_REF] Allen | Restructuring the NHS again: supply side reform in recent English health care policy[END_REF][START_REF] Atik | Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes[END_REF][START_REF] Fallan | Voluntarism versus regulation -Lessons from public disclosure of environmental performance information in Norwegian companies[END_REF][START_REF] Jacobs | The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations[END_REF][START_REF] Liu | Relative performance evaluation in board cash compensation: UK empirical evidence[END_REF]. In all these studies, authors purport to explain the determinants of accounting practices. Large samples are constituted, such as 10,393 firm-year observations of dividend payment [START_REF] Celik | Efficiency in accounting education: evidence from Turkish Universities[END_REF], 9,752 annual cross-section observations of advertising expenses (), or 3,493 charities receiving donations from the public [START_REF] Wei | Equity ownership segregation, shareholder preferences, and dividend policy in China[END_REF].

Questionnaires are administered to key people and statistically treated in 6 papers to critically analyse the independence of the internal audit function through its relationship with management and the audit committee [START_REF] Shah | The value relevance of major media advertising expenditures: Some U.K. evidence[END_REF], the international accounting exposure of SMEs [START_REF] Jacobs | The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations[END_REF], explain the causes of differentiated uses of relative performance evaluation [START_REF] Christopher | A critical analysis of the independence of the internal audit function: evidence from Australia[END_REF] or of control failures [START_REF] Eierle | Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -Empirical Evidence from Germany[END_REF], to trace the relationship between management control practices and leadership of medical departments [START_REF] Johansson | EXPLAINING THE UTILIZATION OF RELATIVE PERFORMANCE EVALUATION IN LOCAL GOVERNMENT: A MULTI-THEORETICAL STUDY USING DATA FROM SWEDEN[END_REF] or the ethical climate in public auditing firms [START_REF] Minelli | Why do controls fail? Results of an Italian survey[END_REF].

Lastly, 1 paper conducts a panel data analysis of 272 observations to investigate the value of voluntary and mandatory disclosure in a market without penalties in case of non-compliance with prescriptions (Østergren, 2009). 1 paper constructs a disclosure scoring sheet based on 129 observations to identify corporate characteristics influencing compliance with EU accounting requirements [START_REF] Shafer | Ethical climate, organizational-professional conflict and organizational commitment -A study of Chinese auditors[END_REF].

Qualitative methods

Consistent with [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] call for consistent diversity accounting research, the 43 qualitative post-Hofstedian studies develop numerous protocols with respect to knowledge claims and access to data. Four sets of methods are then used to collect and analyse data: ethnography (3 papers), interviews (6 papers), archival work (8 papers), and personal experience and knowledge (8 papers). Alternative ad hoc methods are employed in 2 papers.

Noticeably, the other 16 papers combine two or more qualitative methods. 8 papers are informed with archival evidence, 4 being first hand archives while 4 provide second hand data. First hand archives used consist of organisational documents or publications. Genesis and evolution of the accounting standard-setting institution in France are studied through dissemination of organisational and legal archives [START_REF] Hassan | The value relevance of disclosure: Evidence from the emerging capital market of Egypt[END_REF]. As the authors intuit that standardisation replicates national legal systems, archives are explored with respect to the neo-institutional framework adopted.

Similarly, the annual reports and publications of a leading chemical company over 34 years were disseminated to shed light on how corporate environmental disclosures are used to respond to institutional pressures exerted by the social context (Çürük, 2009). Works purporting to understand current practices or situations through insights from history are based on organisational archives [START_REF] Colasse | The Genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism?[END_REF][START_REF] Laine | Ensuring legitimacy through rhetorical changes? -A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company[END_REF].

In 5 cases, semi-structured interviews are conducted with respect to the theoretical framework adopted. 85 semi-structured interviews are framed by Marx' view on labour identity to consider the impact of technology on the labour process within the industry (Alsop & Calveley, 2009, p.57). Interviews structured around Ansoff's (1965) and Miller's & Friesen's (1978) typologies of strategic planning are conducted with the chief executive of nine associations to explain the enthusiastic embrace of strategic planning practices (Courtney et al., 2009, p.55). Likewise, 14 interviews with corporate treasurers and borrowing concepts from financial gatekeeper literature were conducted to explore bond rating quality [START_REF] Timoshenko | Exploring Russian central government accounting in its context[END_REF]. 11 interviews with Chinese applicants in China were conducted to document the difficulties they face in finding a position in Australian CPA firms [START_REF] Bevan | The search for a proportionate care law by formula funding in the English NHS[END_REF]. Questions were informed with Engels' (1845) framework on the condition of the working class. 25 interviews based on positive and negative aspects of Basel principles were conducted with bank officers involved in the Basel II regulations were conducted to address how bank staff perceptions define contextual outcomes of risk management (Wahlström, 2009, p.53). Lastly, consistent with grounded theory, one paper is informed with semi-structured interviews without any prior theoretical framework [START_REF] Duff | Understanding credit ratings quality: Evidence from UK debt market participants[END_REF] to explore the use of management accounting information in Palestinian micro-enterprises. The grounded theory approach developed here and interviews conducted inform an exploratory study.

3 papers are based on ethnographic accounts. One reads individuals' public and private transcripts produced in day-today life activities (such as conceptualised by James Scott) to report on subalterns' emancipatory accounting (K. [START_REF] James | Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia[END_REF]. In another paper, an ethnomethodological study is conducted, in which the authors were socialised in a subaltern community in Sri Lanka to examine why and how indigenous accounting systems have survived and been preserved over the years despite improved literacy levels and external pressures for change (Jayasinghe & Thomas, 2009, p.352). Consistent with prior research on accounting and organisational change [START_REF] Alattar | Management accounting information in micro enterprises in Gaza[END_REF], the authors read empirical site through structuration theory lens. The third paper providing ethnographic accounts is based on an action research approach to people's reactions to performance measurement system change (Li & Tang, 2009, p.193).

Amongst the 16 papers combining two or more qualitative methods, four groups are formed. 8 papers combine ethnography, interviews and archival work [START_REF] Agyemang | Responsibility and accountability without direct control? -Local education authorities and the seeking of influence in the UK schools sector[END_REF][START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF][START_REF] Argento | Reforming the Dutch water chain: how radical ambitions turned into a moderate pace of change[END_REF][START_REF] Bracci | Autonomy, responsibility and accountability in the Italian school system[END_REF][START_REF] Macintosh | Structuration theory in management accounting[END_REF][START_REF] Neu | Accounting assembalges, desire, and the body without organs -A case study of international development lending in Latin America[END_REF][START_REF] Nyamori | Construction and effects of markets in a local authority in New Zealand[END_REF][START_REF] Samsonova | Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia[END_REF]. Within that group, 7 papers conduct semi-structured interviews designed consistently with the theoretical framework adopted, and one [START_REF] Skaerbaek | Public sector auditor identities in making efficiency auditable: The National Audit Office of Denmark as independent auditor and modernizer[END_REF] is based on open-ended interviews supplementing archival work and ethnography. All these papers aim at understanding displacements from discourses to practices and perceptions by field actors. Unsurprisingly, methodological assemblages enable such triangulations of perspectives [START_REF] Nyamori | Construction and effects of markets in a local authority in New Zealand[END_REF][START_REF] Uddin | Rationalities, domination and accounting control: A case study from a traditional society[END_REF]. 5 other papers triangulate interviews and archives [START_REF] Cho | Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents[END_REF][START_REF] Norhayati | A case study of the performance management system in a Malaysian government linked company[END_REF][START_REF] Purdy | Studying influence and accounting use-Empirical evidence about individual managers and organizations with changes in Galician healthcare[END_REF][START_REF] Ramirez | Constructing the small local practicioner: the changing nature of professional bodies and the management of professional accountants' identitties in the UK[END_REF][START_REF] Verma | The development of company law in India: The case of the Companies Act 1956[END_REF] to bring insights into perceptions of different forms of institutionalisation processes (environmental disclosure, accounting information use, or constitution of a professional community). 2 papers combine interviews and ethnography [START_REF] Modell | Triangulation between case study and survey methods in management accounting research: An assessment of validity implications[END_REF][START_REF] Modell | In defence of triangulation: a critical realist approach to mixed methods research in management accounting[END_REF] to understand practical issues in the construction of accounting devices. Lastly, 1 paper supplements interviews with archives [START_REF] Andersson | When complexity meets culture: new public management in the Swedish police[END_REF] to understand the motivations for implementing a balanced scorecard in a public sector entity.

Three papers combine quantitative and qualitative methods [START_REF] Bebbington | Initiating sustainable development reporting: evidence from New Zealand[END_REF][START_REF] James | Rationality, institutionalism and accounting change -understanding a performance management system within an Australian public sector entity[END_REF]Mellett et al., 2009a). In one case, a questionnaire administered to 14 trust managers supplements archival work and interviews to describe how accruals accounting has entered into decision about capital assets in the context of strategy development and delivery (Mellet et al., 2009a, p.437). The same protocol and data served to question whether the lack of secondary diffusion is limiting the influence of new accounting approaches (Mellet et al., 2009b, p.745). In both cases, methods and knowledge claims are not connected to any theoretical framework. For their part, [START_REF] Roscoe | Identification through technical analysis: A study of charting and UK non-professional investors[END_REF] 2 papers based on alternative methods [START_REF] Mellett | Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales[END_REF][START_REF] Roscoe | Identification through technical analysis: A study of charting and UK non-professional investors[END_REF].

Diversity and contributions to scientific accounting knowledge

Given the novelty of means deployed in diversity/cultural research published in 2009, contributions to accounting knowledge should be of three orders: empirical through novel organisational and cultural settings, theoretical through alternative conceptions of culture/diversity, and methodological through new ways of collecting and analysing cultural data. This section addresses these three types of contribution successively and discusses the role of culture/diversity in these.

Empirical contributions to accounting knowledge

Empirical contribution can be found in the originality of the cultural setting studied, as well as the organisational context or accounting phenomenon observed or in the confirmation of prior theories through alternative evidence. 0f 68 papers, 55 claim an empirical contribution to accounting knowledge. In 17 papers, empirical contribution consists of confirmation of refutation of prior conclusions. 20 other papers offer empirical contribution laying in the evidence given by the organisational setting. In 13 articles, contribution can be found in the detailed exposition of an understudied cultural context. 5 papers claim a dual empirical contribution to knowledge.

Empirical confirmation of prior works as contribution

In 17 papers, authors announce that empirical contribution lies in confirmation of prior conclusions through an additional study. Interestingly, none of these publications claims that confirmation through a new cultural or organisational context is a contribution. What seems to count is convergence with findings from prior research. [START_REF] Alattar | Management accounting information in micro enterprises in Gaza[END_REF] consider their case study empirically contributes to accounting knowledge, their 15 conclusions confirming prior literature on management accounting information generation in micro-enterprises. Conclusions that, in the cases observed, accounting appeared or evolved in reaction to external institutional pressures confirms neoinstitutional sociology (Courtney et al., 2009, p.76;[START_REF] Norhayati | A case study of the performance management system in a Malaysian government linked company[END_REF]Mechelli, 2009, p.263), and similar works on accounting change in developing countries [START_REF] Verma | The development of company law in India: The case of the Companies Act 1956[END_REF][START_REF] Yee | The re-emergence of the public accounting profession in China: A hegemonic analysis[END_REF][START_REF] Li | Performance measurement design within its organisational context -evidence from China[END_REF], p.204Wan-Hussin, 2009, p.328). More specifically, this was observed in the NHS to ultimately confirm prior works on New Public Management literature (Mellett et al., 2009b, p.762). Or, reactions to accounting change in privatised public services provides empirical confirmation of the possibilities offered by emancipatory accounting (Jupe, 2009, p.201). The differentiated use of management control devices driven by differences in strategy definition and understanding confirms prior works on strategic management accounting and levers of control (Østergren, 2009, p.190). Likewise, traditional models on optimal financial structure were confirmed in studies of debt structure in transition countries (Dafflon & Beer-Tóth, 2009, p.324) or determinants of value creation on capital markets for shareholders [START_REF] Shah | The value relevance of major media advertising expenditures: Some U.K. evidence[END_REF]. Although one of these explanatory factors is environmental disclosure, voluntary practices, as the literature suggests, has no impact on the cost of equity [START_REF] Déjean | Environmental Disclosure and the Cost of Equity: The French Case[END_REF], while stakeholders appreciate such credentials (Fallan & Fallan, 2009, p.486). Such ethical climates can be observed in CPA firms in which they have significant influence on organisational-professional conflict and organisational commitment confirming prior works on conflicts and commitment (Shafer, 2009, p.110).

Confirmation of prior works is associated with the three types of knowledge claims, i.e. depiction in case of exploratory studies, understanding, and explanation. 8 papers confirming prior conclusions were exploratory studies purporting to depict accounting phenomena in a specific cultural and organisational setting [START_REF] Alattar | Management accounting information in micro enterprises in Gaza[END_REF][START_REF] Mecheli | Accounting Harmonization and Compliance in Applying IASB Standards: An Empirical Survey about the First Time Adoption of IAS 7 by Italian Listed Groups[END_REF][START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF].

In 4 non-exploratory papers, the understanding of the accounting situation addressed incidentally confirms prior works on which authors did not rely as theoretical frameworks [START_REF] Courtney | Strategic planning and performance: an exploratory study of housing associations in Northern Ireland[END_REF][START_REF] Dafflon | Managing local public debt in transition countries: an issue of self-control[END_REF][START_REF] Jupe | A "fresh start" of the "worst of all words"? A critical financial analysis of the performance and regulation of Network Rail in Britain's privatised railway system[END_REF][START_REF] Lapointe-Antunes | Value relevance and timeliness of transitional goodwill-impairment losses: Evidence from Canada[END_REF]). [START_REF] Yee | The re-emergence of the public accounting profession in China: A hegemonic analysis[END_REF] study is evidential of that situation, the author observes that State domination in the professionalization of accounting China is consistent with conclusions drawn from prior works on the same issue in other developing countries. The author argues that she arrived at such a conclusion confirming neo-institutional sociology and related works through Gramscian lens, which made such confirmation unpredictable. Lastly, 3 papers, i.e. quite a minority in the dataset, which purported to explain an accounting phenomenon, confirmed prior works [START_REF] Li | Performance measurement design within its organisational context -evidence from China[END_REF][START_REF] Verma | The development of company law in India: The case of the Companies Act 1956[END_REF][START_REF] Yee | The re-emergence of the public accounting profession in China: A hegemonic analysis[END_REF]. [START_REF] Li | Performance measurement design within its organisational context -evidence from China[END_REF] as well as Norhayati & Siti-Nabiiha (2009) purported to identify factors shaping the institutionalisation process of performance measurement systems. Unsurprisingly, they identified political, social, economic and cultural pressures exerted on the organisation leading to isomorphism with its broader environment. Ultimately, both explanatory studies confirmed neo-institutional sociology. In [START_REF] Li | Performance measurement design within its organisational context -evidence from China[END_REF] study, such confirmation was a by-product, as the authors adopted an approach informed with stakeholder theory. On the other hand, Narhayati's et Siti-Nabiha's ( 2009

Cultural setting as empirical contribution

Authors consider that presenting the political, economic and social environment of business and accounting in Turkey [START_REF] Alp | Financial reporting transformation: the experience of Turkey[END_REF][START_REF] Arsoy | The development of inflation accounting in Turkey[END_REF][START_REF] Atik | Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes[END_REF][START_REF] Celik | Efficiency in accounting education: evidence from Turkish Universities[END_REF][START_REF] Çürük | An analysis of the companies' compliance with the EU disclosure requirements and corporate characteristics influencing it: A case study of Turkey[END_REF]Elitas & ‹Á, 2009;[START_REF] Omurgonulsen | Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector[END_REF], Jordan [START_REF] Mellett | Diffusion of an Accounting Innovation: Fixed Asset Accounting in the NHS in Wales[END_REF], Gaza [START_REF] Norhayati | A case study of the performance management system in a Malaysian government linked company[END_REF] or Egypt [START_REF] Al-Akra | Development of accounting regulation in Jordan[END_REF] enhances knowledge. Empirical observations of US investors' reactions to financial reporting by non-adopters of US GAAPs enhances knowledge on cultural dimensions in US investment decision making [START_REF] Alattar | Management accounting information in micro enterprises in Gaza[END_REF]. Similarly does explication of cultural, linguistic and racial difficulties faced by Chinese graduates in finding a position in an Australian CPA firm [START_REF] Farag | The accounting profession in Egypt: Its origin and development[END_REF] or the (cultural) foundations of dividend policy in Chinese firms [START_REF] Espinosa | US Institutional Investors Response to the News Flow of Intangibles Intensive European Stocks: A Study of European BioTech and Pharma Stocks[END_REF]. Noticeably, authors dealing with Middle East countries consider that they fill a gap by studying these cultural settings traditionally underexplored in the accounting literature. On the contrary, authors dealing with China deem that the cultural setting observed is an object of enquiry per se, for it is the largest economy of the world whose influence has been increasing these last few years.

Organisational setting as empirical contribution

Authors claiming an empirical contribution to accounting knowledge through the exposition of understudied practices or organisational settings clearly consider the cultural context in which the organisation operates a secondary matter (20 papers). At best, historic, political, economic and social background can have influences on what is observed but are not studied as determinant factors. Original or novel settings are presented as revealers of accounting practices or phenomena, which would be less visible in other contexts. They can thence serve as what [START_REF] Berry | Accountability and control in a cat's cradle[END_REF] names expressive contexts (14 papers). Or, as cultural settings, they can be considered by authors a contribution per se, as they bring new organisations into the foreground and can raise new insightful questions for future research (6 papers).

In 6 papers, the main empirical contribution lies in the fact of studying a setting traditionally understudied or neglected by accounting academics, such as NHS accounting reforms (Allen, 2009, p.386;[START_REF] Bevan | The search for a proportionate care law by formula funding in the English NHS[END_REF], police services (Andersson & Tengblad, 2009, p.52), the water sector (Argento & Helden, 2009, p.322), housing associations (Courtney et al., 2009, p.76), or local governments (Johansson & Siloverbo, 2009, p.215). As for the other papers, such a contribution is consistent with knowledge claims consisting of depicting accounting phenomena or practices in specific contexts.

Within the other group of publications, half of publications (8 papers) consider the empirical context selected an evidence of existing practices. Empirical contribution is then consistent with knowledge claims consisting of depicting accounting practices and phenomena within a specific setting. Eventually, demonstrating how the coal miners have engaged with these advances in technology in two ways: firstly as a pragmatic response to the particularity of their occupation in an industry which has declined considerably; and secondly, and in many ways as importantly, as a way of maintaining their unique identity as a coal miner (Alsop & Calveley, 2009, p.67) acquaints the reader with a new industrial context. In the mean time, authors note that the specific setting studied offers conclusions transferable to other professional identities and is subsequently an empirical contribution to accounting knowledge (p.57). Similarly showing Total SA legitimated its strategy vis-à-vis its stakeholders in a crisis context can help understand similar reactions and practices in other organisations (K. [START_REF] James | Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia[END_REF]. In sum, depicting what is done, how and why enhances knowledge of existing practices. Observing how internal auditors react to board members' injunctions in an Australian ruled company helps understand intertwinements between political, social and matters, and internal auditing practice, the case company bringing such transferable insights [START_REF] Wei | Equity ownership segregation, shareholder preferences, and dividend policy in China[END_REF]. Similar phenomena can be observed in the constitution and institutionalisation of the Conseil National de la Comptabilité in France, qua an instance of institutionalisation processes and mechanism in other accounting standard-setting organisations [START_REF] Cho | Legitimation Strategies Used in Response to Environmental Disaster: A French Case Study of Total SA's Erika and AZF Incidents[END_REF]. Showing how the US army used accounting to serve invasion and reconstruction in Iraq brings empirical evidence of broader uses of accounting systems and auditing in post-war periods (Copper & Catchpowle, 2009, p.731). Likewise, a subaltern community as organisational setting gives non-business evidence of political factors constraining accounting change in a subaltern community (Jayasinghe & Thomas, 2009, p.373;Uddin, 2009, p.547), which is can be observed in other groups and later on conceptualised. Somehow contrasting with issues in subalternity, [START_REF] Mellett | Devolution, accruals accounting and asset management in NHS Wales[END_REF] observe that top management defines overall strategy and is then absent from day-to-day operations, while accruals accounting is a top-down process, as in the private sector, devolution being the fact of front-line managers. This gives additional evidence that these practices, which can be observed in the NHS, are effectively translated without adaptation from the private sector and reveal new examples of new public management developments in public sector organisations.

The other 6 papers using an expressive context aim at bringing in-depth practices into the foreground in order enhance conceptual knowledge of accounting phenomena. Doing so, authors use empirical contribution as a device for theorising, viz. a path to other contributions.

For that reason, they can be considered developing expressive cases. Long historic developments on the constitution of ICAEW and other accounting professional organisations help us understand the current state of the accounting profession and its practices (Ramirez, 2009, p.403). This also sets bases for theoretical understanding of professional identity construction. To a different degree, depicting regulatory networks in the Canadian accounting standard-setting institution reveals how knowledge is shared and influence distributed in a small open economy (Richardson, 2009, p.585). Quite similarly, in another small open economy, Denmark, accountability and performance management through day-to-day interventions of the National Audit Office instances the complexity of cultural change in public services traditionally non-concerned with performance or accountability (Skaerbaeck, 2009). Similar phenomena bring empirical insights into government-driven accounting standard setting in a large and influential economy, Russia (Samsonova, 2009, p547). In the three cases, empirical instance helps understand the role of such economies in international regulation and standard-setting and intuits concepts for the understanding thereof. Lastly, studying investment policy construction and decision-making (Roscoe & Howorth, 2009, p.216) and the implementation of the Basel accords in banks [START_REF] Wahlström | Risk management versus operational action: Basel II in a Swedish context[END_REF]) fills an empirical gap, financial services being generally understudied in accounting research. Albeit, they can emphasise issues in risk management and subsequent practices, which would be less visible in other organisations. The two cases studied served as revealers of broader accounting practices and phenomena and subsequently opened doors to new theoretical insights into risk management and internal auditing.

In conclusion, empirical contributions are consistent with knowledge claims articulated and debates addressed, if any. Papers addressing no explicit or clear knowledge debate and aiming at depicting accounting practices in a given cultural setting tend to bring empirical insights through new cultures. Papers addressing knowledge debates in accounting and aiming at depicting specific accounting practices have ultimately an empirical contribution to knowledge. Cases studied serve as instances of accounting phenomena and are not necessarily conceptualised, which remains consistent with knowledge claims. Lastly, papers using new organisational settings as revealers of accounting issues have a twofold contribution to knowledge. Empirically, they bring new contexts into the foreground to theorise and enrich existing concepts.

Theoretical contributions to accounting knowledge

Of 68 papers, 25 have a theoretical contribution to accounting knowledge consistent with knowledge claims articulated and debates addressed. These 25 papers theoretically contribute to knowledge in three ways. 13 publications explicitly contribute to the accounting literature, 9 others contributing to social sciences, while the remaining 3 add to culture/diversity literature.

Theoretical contributions to the accounting literature Three articles make a theoretical contribution to the control and audit literature, one conceptualising decoupling of control design and practice [START_REF] Agyemang | Responsibility and accountability without direct control? -Local education authorities and the seeking of influence in the UK schools sector[END_REF], another conceptualising auditor's practices (Skaerbaeck, 2009), while the third frames the notion of centre of calculations [START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF]). [START_REF] Agyemang | Responsibility and accountability without direct control? -Local education authorities and the seeking of influence in the UK schools sector[END_REF] paper contributes to the literature on control by showing how control may be achieved in the situation where performance belongs to one organisation but responsibility and accountability are given to another, bringing insights into inter-organisational control. Whilst hierarchical organisational relationships enable formal controls, non-hierarchical relationships may call for more relational control processes that are achieved through the strategic use of communication and information, the case showing that having responsibility compels steering organisations to search for mechanisms of control enabling accountability to be demonstrated (pp.781-782).

As controls and accountability tend to rest on calculations, [START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF] study, which purported to understand regulatory networks in accounting and auditing, identified that centres of calculations were central. The author contributes to knowledge through enhanced understanding of centres of calculation qua nodes within regulatory networks. Position therein makes them focal points for internal (rules of internal control design) and external regulations (financial reporting and auditing). That contribution adds to the extant body of literature on genealogies and features of calculation (e.g. [START_REF] Kurunmaki | Modernising Government: The Calculating Self, Hybridisation and Performance Measurement[END_REF][START_REF] Miller | Genealogies of calculation[END_REF][START_REF] Preda | Brief encounters: Calculation and the interaction order of anonymous electronic markets[END_REF]. In the specific case of external controls (audit), Skaerbaeck's paper is the first conceptualising auditor's day-to-day practices, adding to Power's notes on auditability and the audit profession. Skaerbaek eventually shows how problematisation, interessement, enrolment and mobilisation devices are constructed by auditors to identify risk, make -new‖ things auditable and write reports. [START_REF] Bracci | Autonomy, responsibility and accountability in the Italian school system[END_REF] analysis of the interplay between autonomy and accountability systems in a public sector organisation revealed the existence of formal and informal means to accountability. The main contribution to the accountability literature lies in the understanding that autonomy is not gained through accounted for performance but through political, social and cultural factors. Having said that, Bracci adds to the accountability literature following up [START_REF] Roberts | Accounting systems and systems of accountability --understanding accounting practices in their organisational contexts[END_REF] and [START_REF] Broadbent | Comparing schools in the U.K. and New Zealand: individualizing and socializing accountabilities and some implications for management control[END_REF]. It is also a contribution to the New Public Management literature, as the author stresses need to take cultural factors into account when designing public sector accountability systems, which has been neglected y most proponents of public sector reforms (p.310).

For their part, [START_REF] Colasse | The Genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism?[END_REF] claim a theoretical contribution to the literature on standard-setting through a neo-institutional sociology-based study of the genesis of the Conseil National de la Comptabilité in France. They note that the concepts of institutional analysis apparently lend themselves very well to the interpretation of changes against the background of the globalisation of national standard-setters. They could doubtless be applied to the examination of the evolution of the standard-setters in other countries, such as, for example, Great Britain, Germany and Japan (p.50).

In three papers, the claimed theoretical contribution to knowledge lies in the construction or extension of a model enabling detection of factors shaping accounting practices. [START_REF] Atik | Detecting income-smoothing behaviors of Turkish listed companies through empirical tests using discretionary accounting changes[END_REF] paper builds on Mose's model of accounting manipulation to detect income-smoothing behaviours. Conclusions drawn from the study enrich and extend Mose's model, the author author, managers tend to reduce information asymmetry and influence analysts' behaviour through voluntary disclosure, which neutralises agency concerns (p.357). In other words, Eierle & Haller extend the scope of agency theory, while Lakhal raises situations in which it cannot apply. In both cases, the possibilities and boundaries of agency theory are enriched.

In a study of determinants of board members' financial expertise, [START_REF] Jeanjean | Determinants of boardmembers' financial expertise-Empirical evidence from France[END_REF] surprisingly observe that other factors than financial knowledge determines appointments to the board of listed companies. The main contribution of the authors lies in that individuals are selected on the basis of prior background and participation in some selective networks, such as alumni from most known universities. Moreover, financial expertise from applicants seems to be negatively perceived, as they are expected to participate in strategic decision-making and company representation, financial work being devoted to executives. Jeanjean & Stolowy temper their conclusion, noticing that some cultural features of French society are likely to influence such practices: not managerial skills are sought for, but ability to be in the right networks, which is characterised by degrees from the highest ranking grandes écoles. Such a counter-intuitive conclusion is a major contribution to knowledge, the authors calling for similar studies in contexts such as the UK and the US, where top universities could influence society like grandes écoles do in France. In that study, cultural factors were identified to bring insights into a counter-intuitive conclusion.

In a study built on neo-institutional sociology and legitimacy theory, [START_REF] Laine | Ensuring legitimacy through rhetorical changes? -A longitudinal interpretation of the environmental disclosures of a leading Finnish chemical company[END_REF] purports to understand the extent to which corporate environmental disclosure is used to respond to institutional pressure form the social environment. The author theoretically contributes to knowledge on disclosure, which is considered a rhetoric device addressed to the institutional environment enabling decoupled actual practices. Laine explains that legitimacy is gained research eventually supports the contention that credentials are not the principal means of selection and exclusion in contemporary societies (p.719), whereby they invalidate most deterministic research on credentials. In another historical study of the constitution of the accounting profession in the UK, [START_REF] Ramirez | Constructing the small local practicioner: the changing nature of professional bodies and the management of professional accountants' identitties in the UK[END_REF] shows that professional associations, like political bodies, need to cater for the aspirations and needs of their membership. This task involves galvanising people into action when the future of the profession seems at stake and there is a common enemy to fight or, on the contrary, soothing anxieties in certain sections of the membership when a controversial decision has been made (p.403). As professions are part in society and a broader environment, [START_REF] Samsonova | Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia[END_REF] concludes that the construction of a professional domain is not an isolated endeavour, but a process involving continuous interactions with constituents and interests beyond national boundaries and jurisdictions of domestic players. Hence, the critique of global borrowed from Djelic & Sahlin- Andersson (2006) enabled her to make a theoretical contribution to the understanding of professional domain constitution. The three papers demonstrate that the constitution of a profession rests upon networks of allies, who can be race or class members, as well as political ideal holders or transnational actors. To some extent, the three papers together extend the notion of network.

In a study purporting to understand how accounting and accountability networks support modernisation, informed with Deleuze's & Guattari's notions of desire and assemblage, [START_REF] Neu | Accounting assembalges, desire, and the body without organs -A case study of international development lending in Latin America[END_REF] challenge and supplement Actor-Network Theory (p.346). Their theoretical contribution to social sciences lies in that the study recognises that a comprehensive network of international organisations are all simultaneously attempting to modernise the same geographic space (p.344). Accounting, through its ability to encode and decode, permits -common‖ conversations across development bodies and at the same time inhibits the traditional society. To this end, the author adopts a neo-Weberian framework of control and authority in traditional societies. His contribution to knowledge lies in identifying that Weber's axis of domination and resistance is useful, although resistance in a traditional society takes different shapes and forms than identified by the sociologist in the early twentieth century (p.792). Indeed, family, informal and emotional controls are considered legitimate, whereas Weber deems they should be rational and bureaucratic. Subsequently, accounting plays no economic role but serves as a device for family domination over the organisation or community. Thereby, Uddin contributes to knowledge of traditional society accounting.

In conclusion, one third of papers addressing diversity/cultural issues claim a theoretical contribution to knowledge. In all 25 cases, contribution is consistent with knowledge claims articulated and debates addressed and theoretical frameworks adopted. 13 papers make a direct contribution to accounting knowledge (control, accounting practices, audit, and standard-setting). 8 papers contribute to social sciences beyond mere accounting and enrich popular existing frameworks in neo-institutional sociology or ANT. In all these papers, the cultural context in which the accounting phenomenon studied operates serves as a path to conceptualisation. In particular, authors contributing to neo-institutional theory seem to feed institutions with items traditionally considered culture in anthropology (e.g. customs and habits, power relationships, gender-class relationships, etc.). Obviously, all these authors seem to follow [START_REF] Efferin | Management control, culture and ethnicity in a Chinese Indonesian company[END_REF] exhortation to conceptualise and understand the contents of a cultural setting to be enable the conceptualisation of accounting phenomena. However, they reason that post-Hofstedian cultural research requires reliable concepts of culture and/or ethnicity, which should result in accounting some scholars aiming at enhance knowledge of approaches to culture in accounting research. Three papers do so through the enrichment of existing concepts to approach non-Western cultural settings.

Methodological contribution

Four papers combine empirical, theoretical and methodological contributions to knowledge.

Two contribute to knowledge of quants [START_REF] Christopher | A critical analysis of the independence of the internal audit function: evidence from Australia[END_REF][START_REF] Colasse | The Genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism?[END_REF] and two of quals [START_REF] Christopher | A critical analysis of the independence of the internal audit function: evidence from Australia[END_REF][START_REF] Jeanjean | Determinants of boardmembers' financial expertise-Empirical evidence from France[END_REF]. First, Christopher et al. build their analysis of audit committee independence on questionnaires and data analysis.

Authors' conclusion is that internal auditors will not be able to operate objectively and independently when they are dependent upon their auditees for future career moves.

Australian companies exist at which the CEO or CFO is responsible for approving the internal audit budget. While senior management's input is essential for setting internal audit priorities, the CAE and audit committee should monitor the impact of senior management's input. Noncompliance with best practices is not applied consistently and, hence, can be considered a potential independence threat. In their conclusion, they acknowledge impossibility to grasp nuances in auditors' views of independence, which stresses the limitations of questionnairebased studies. Doing so, Christopher et al. set boundaries of that type of quantitative research, which can be insightful for other colleagues keen on such methods.

For their part, [START_REF] Jeanjean | Determinants of boardmembers' financial expertise-Empirical evidence from France[END_REF] offer a model of quantitative research that seems to have been neglected by most quantitativists. Eventually, in their study of the determinants of board members' financial expertise, they articulate and test hypotheses. Despite a tendency consisting of finding -good‖ reasons explaining that hypotheses cannot be verified (specificities, etc.), Jeanjean and Stolowy make explicit impossibilities to conclude when data is not consistent with expectations or admit impossibility to accept a hypothesis, even if it is empirically validated. In other words, Jeanjean's and Stolowy's study reinforces statistical gathering and analysis methods. In their critique, [START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF], denounced monolithic quantitative methods based on questionnaires administered to people to determine culture. Beyond that critique, [START_REF] Baskerville | Hofstede never studied culture[END_REF][START_REF] Baskerville | A research note: the unfinished business of culture[END_REF] Again, consistent with [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] commendation that scholars should rely on their emics rather than etics to approach culture, we notice that almost all scholars in our study do so. Out of a few exceptions, being part in the cultural setting observed enhances academic understanding thereof and of accounting. For instance, authors dealing with the Turkish case are all from or living in Turkey. In other words, the shift from etic to emic perspectives, such as manifested in empirical site selection reveals a shift from realist to more nominalist ontology (see [START_REF] Left | Emics and Etics: notes on the epistemology of anthropology[END_REF]. (Habermas, 1984(Habermas, , 1987) ) as extended originally by Broadbent et al. (1991).

In addition to LEA specific findings, this paper has contributed to the literature on control by showing how control may be achieved in the situation where performance belongs to one organisation but responsibility and accountability are given to another. It has, therefore, provided insights into the issue of inter-organisational control or control between organisations. Whilst hierarchical organisational relationships enable formal controls, nonhierarchical relationships may call for more relational control processes that are achieved through the strategic use of communication and information. The LEA and school relationship has shown that having responsibility compels steering organisations to search for mechanisms of control that will enable accountability to be demonstrated (pp.781-782). Whereas prior research of this genre revealed how indigenous elites, with their cultural and symbolic capital, "voyaged in" to the imperial discourses of governance, this paper examined how rather peripheral subalterns, with a virtual absence of such capital, deployed "weapons of the weak" to ease out alienating effects of the existing mode of production (p.398) and attempted to theorise sublaterns' resistance as a form of emancipatory accounting: a process of social transcription through which subalterns gain their agential capacity to write back to structural conditions to which they are subjected (p.398). Marx on labour identity and foucauldian lens on the surveillance effect of accounting systems when used as government technologies.

Al

The paper demonstrates how the coal miners have engaged with these advances in technology in two ways: firstly as a pragmatic response to the particularity of their occupation in an industry which has declined considerably; and secondly, and in many ways as importantly, as a way of maintaining their unique identity as a coal miner (p.67 Institutional theory, especially Greenwood and Hinings on radical and convergent change.

On the one hand, changes in organizational forms, i.e. the establishment of integrated water companies, are unlikely, whereas the focus on underlying reform goals, such as a greater efficiency and transparency, remains. On the other hand, when existing practices in a public sector, such as benchmarking, are already successful, they are likely to be reinforced, while at the same time they strengthen the resistance to radical changes in terms of new organizational forms, such as, in our case study, the establishment of integrated water chain companies. This last contribution may also lead to a refinement of the institutional theory (pp.339-340). Empirical and theoretical contributions. -66 / 93 - -67 / 93 - Path dependency and institutional mimetism.

The main contribution of this paper lies in that, on a theoretical level, it appears that the concepts of institutional analysis lend themselves very well to the interpretation of changes against the background of the globalisation of national standard-setters. They could doubtless be applied to the examination of the evolution of the standard-setters in other countries, such as, for example, Great Britain, Germany and Japan (p.50). While, the accounting literature has not discussed the possibility of using accounting controls in a post-war situation, this paper demonstrates how, in the aftermath of war, the accounting technology of auditing was used in a more positive sense of providing an (albeit imperfect) independent account of the activities of the CPA. KPMG"s accounts were imperfect, not least, because they could not tell the truly ghastly story of the impact of the CPA"s failures and the US-led invasion on the Iraqi people. On a practical level, the accounts were produced by young, inexperienced and transitory staff. & Powell, 1983).

The study nuances usual findings stemming from neo-institutional sociology-based research, as the author concludes that not only will an organisation take on isomorphic behaviour by mimicking particular practices that will legitimise itself to certain constituencies in its changing environment but it will also adopt technical rational procedures, such as contemporary performance measurement systems, to enable them to be strategically placed (p.383 The authors note that Chinese graduates may operate as a reserve army (Engels, 1987;Marx, 1976) in the Australian accounting labour market, achieving the following purposes: (a) "regulator ofwages"; and (b) "material precondition of expandedreproduction" (Mandel, 1978, p. 22) The study recognizes that a multitude of international organizations are all simultaneously attempting to modernize the same geographic space and, as a result, these organizations interact, cooperate and compete with one another (p.344): and howed that accounting, through its ability to encode and decode, permits "common" conversations across development bodies while at the same time inhibiting the introduction of uniform accounting and accountability practices. Agency theory. Practical contributions for policy making: the most crucial step in the banking sector is "licensing"; giving "a high-level or even a full guarantee to deposits" is only a "temporary remedy" to be used in "extraordinary periods" in order toavoid panic; "deficiencies in external auditing and supervision and internal control systems" create a suitable atmosphere for all kinds of corruption; corruption is always an operational risk factor; depositors should be more critical vis-à-vis banks (pp.670-671). (Hopwood, 1983;Hopwood, et al., 1994).

This study claims to have demonstratesd that a new Russian public sector ideology has been considerably affected by overseas developments in the shape of large international organizations (pp.506-507). Empirical contribution.

-89 / 93 -

  critiques of homogeneity in Hofstede-based studies, papers published in 2009 offer novel research design consistencies. As in the past, theoretical frameworks fit with research question and empirical site, the very difference lying in design diversity. Unsurprisingly, consistent methods employed to meet knowledge claims should be diverse too.

  administer a questionnaire, conduct 19 semi-structured interviews with nonprofessional investors and participate in 4 events to conceptualise chartist behaviour in investment decision-making (p.207). Consistent with the prescriptions of Social Studies in Finance, they combine qualitative tradition of social sciences (interviews and participant observation) with the quantitative tradition of capital markets research (p.207).

  Mechelli (2009) conducts content analysis on numerical figures to identify companies eventually adopting IFRS in Italy. Doing so, he offers a comparison of what is announced and what is done. In other words, he applies qualitative methods to a quantitative sample, which makes him depart from quantitative studies. For his part,[START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF] constructs a sample of 61 organisations interlocked by 61 relations and constructs a directional sociogramme representing nodes and interactions to provide an understanding of regulatory networks in accounting and auditing (p.573). The originality of his study lies in the graphical methods used to gather and analyse data, as in social network analyses.Ten years later, accounting research seems to have taken[START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] and[START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF] critiques on Hofstede-based diversity/cultural studies into account. In departing from Hofstede's model, could study novel cultural and organisational settings. In 2009, not only multinational companies are studied, but the entire scope of settings, including public sector organisations, nonprofits and micro-communities. Culturally speaking, other contexts than merely China, Japan or the US are studied, these three settings being now marginalised. European countries, developing countries and ethnic groups are now studied.Twofold empirical contribution to accounting knowledge can be expected. As authors depart from Hofstede convenient model, one quarter keeps relying on mainstream theoretical frameworks (agency theory). The other three quarters develop theirs, one responding directly to Bhimani's call for alternative and interdisciplinary frameworks (societal effects, neoinstitutional theory). One half develops theoretical constructs beyond his commendation (critical frameworks and legitimacy theory). Rich theoretical contributions to accounting knowledge can be expected. Lastly, post-Hofstedian diversity/cultural accounting research builds on richer assemblages allowing methodological contributions to knowledge through quantitative and qualitative methods as well as combinations thereof.

  ) confirmation of DiMaggio's & Powell's (1983) conclusions is not a surprise, as that framework was adopted in the conduct of the study. Lastly, for Mellet et al. (2009) fixed asset management in the NHS borrowing from private sector practices confirms New Public Management prescriptions (p.762).

  denounced quantitative research reducing cultures to a singular form summarised as values, beliefs and norms. As only the former were relatively tangible, cultures were all blackboxed as a set of five national values. Ten years after the first critique, and seven years after Bakerville's attack on Hofstede-based research, variety of methods no longer allows these biases. Eventually, the 68 papers in our study show this in practice. Even those based on quantitative methods (econometrics, data analysis, questionnaires) consider culture the offshoot of history, political, social and economic habits and customs. Likewise, papers based on qualitative methods offer in-depth understanding of what culture could be in the context studied. Each of the 68 publications views culture as the very specificities of a group and therefore devotes long developments to setting the scene. Whereas Hofstedian studies deem culture a systematic and predeictive determinant of practices, post-Hofstedian research sees in cultures a pattern of regularities helping understand current situations. Unsurprisingly, diverse assemblages and protocols can results in major methodological contributions to knowledge.

  Crucially each narrative treats change and organization ostensivelyas factors that will bend to the controlling will of a single mind. . .if only the key players can get their acts together. Furthermore each presumes to speak on behalf of the consumers of financial services or, in the final narrative, for the polity as a whole. Taken individually the postcards constitute what engineers would call "noise". That is to say that taken on their own terms these narratives simply add more voices to the debate that rages in the agora without adding, significantly, to the terms of the discussion (p.892).

			academics take
			on board when
			they choose to
			render the
			stories of
			others,
			compelling
			even obvious".
	Coope	CP	The paper	Literature on	Interna	KPMG	-	Contemporary
	r &	A	considers the	accounting as a	tional	reports		history.
	Catchp		activities of the	device for	coalitio	are
	owle		US command	imperialism	n in	supple
	(2009)		in Iraq, mainly	and works on	Iraq	mented
			through	calculative		by
			KPMG"s audit	sciences and		more
			reports, in the	war.		context
			immediate			ual
			post-war			informa
			period in order			tion
			to reflect upon			which
			the US"s			could
			intentions			not
			(p.717).			have
						been
						provide
	Collins	CP	The paper	Contrasting	UK	Literatu d in the	-	Llewellyn (1999) and
	,	A	seeks to	with cognitivist	financi	re audit		Tsoukas (2005)
	Dewin		acknowledge	and	al	review reports.
	g &		the fluidity of	behaviourist	service
	Russell		organizing	approaches to	s
	(2009)		endeavours	narratives in
			and remind	accounting
			ourselves (and	research.
			others) of the
			tensions					In sum, the authors have stressed methodological issues in doing
			ssociated with					narratives.
			narrating
			change and the
			responsibilities
			which

  While their work was criticized by KPMG, the real culprit was the US government. On amore systematic level, senior figures in the CPA resisted transparency and accountability and appeared to prioritize the setting up of a neo-liberal state (p.731). Empirical contribution.

	man &		understand institutional (p.473). family firms by	encourage	rn investo	2,252 observa	evaluation and	reporting standards is to attract additional US institutional
	Raonic		ratings quality. investors are investigating	investors to	Ireland rs	disclosu tions.	holding.	investment (p.89).
	(2009)		more or less whether the	rely on non-		res Test of
	Courtn ey, Marno ch & Willia mson (2009) Çürük (2009) Eierle & Haller (2009) Elitas & Üç (2009) Espino za, Gietz Fallan & Fallan (2009) Farag (2009) Jacobs & Marud as (2009) James Hamm ond, Clayto n & Arnold (2009) (2009)	FA M CP A Ac co un tin g in Eu ro pe CP A E A R JA O C IJ A FA M JA A OS C O	The article aims at explaining the reasons for the non-profit housing sectors" enthusiastic embrace of strategic planning practices (p.55). The study purports to find out whether companies had been complying with and there had been moves towards compliance with the EU disclosure requirements over the years and whether their level of compliance with the EU disclosure requirements had been influenced by their corporate characteristics, such as company size, listing status and industry type (p.637). Empirical research on accounting in non-EU countries, and agency and political process theories. This paper addresses examines the international exposure of and accounting issues relevant to SMEs as well as their perceptions on costs and benefits associated with the application of specific accounting methods (p.196). Contributing to the literaure on accounting in SMEs. sensitive to the financial alignment non-financial disclosure. effect leads to disclosures of high corporate This study purports to stress that accounting is a social phenomenon socially and historially grounded. -The paper seeks to see whether US Contributing to the literature on ability to non-adopters of US GAAP (p.63). The paper purports to explore development of environmental disclosure during a period of pure voluntarism, during periods with changed statutory requirements, and during periods of unchanged regulation and voluntarism with emphasis on how volume and content of environmental regulations transition to statutory the 1994 affected by industry after immediately accountancy statements are African financial the South disclosure in Feeding debates on disclosure as voluntary or regulated practice. The paper purports to present a historical review of the evolution of accounting and -transparency. The paper Contributing to seeks to the literature explain on factors determinants explaining of donations to donations to nonprofits. nonprofits. the accounting profession in Egypt from The paper Contributing to Pharahonic The paper aims at understanding what were the processes, not simply the products, of closure in the apartheid era; why race remains a salient feature of professional closure within Feeding the literature addressing how racial ideologies influence the processes of professional closure within post-colonial settings. Australia. corporation in electricity owned government-(BSC) in a scorecard n of a balanced implementatio design and policy on the public sector. competition systems in the national measurement impact of performance nowadays. examine the on times to seeks to the literature	Strategi c plannin g and perfor mance in Housin g associa tions in Northe Turkis h compa nies' compli ance with Europe an disclos ure require ments SMEs in Germa ny. Turkey Commo Intervie ws with chief excutive of nine associat ions. Constru ction of a disclosu re scoring sheet informe d with 129 observa tions. A questio nnaire adminis tered to 428 SME manage rs. 1,488 2 US hypothe funds. ses. n knowle dge (from a Turkish viewpoi nt) about accouti ng develop ments in Turkey. US institut ional Quantit ative tests on Norwe gian compa nies 822 annual reports from 46 compan ies listed on the Oslo Stock Exchan ge. Quantit ative tests of 5 hypothe ses. The accoun ting profess ion in Egypt Archiva l work. Donati Quantitative Emic: ---Two Turkis h scholar s. --Emic: an Egypti an scholar . ons to study of 5,493 US charities nonpro benefiting from fits. donations. An 51 -The accoun tancy profess ion in South Africa Archiva l sources and oral explana tions of black South African account ants. -work. archival entity ws and sector intervie public ed ian structur Austral semi-	Ansoff's (1965) and Miller's and Friesen's (1978) typologies. Tests on a model of disclosure indexing. Informed with agency theory and SME specificities. Accounting as social and political practice. Eccle's et al.'s (2001) model of BioTech-Pharma stock Legitimacy theory, stakeholder theory, -Weisbrod's and Dominguez' (1986) model of agregated donations and inefficiency. Neo-institutional Murphy"s (1984, 1988) insights into the relationship between various modes of social closure, including the relationship between credentials. education and closure based on and professional on race and/or class, social closure based sociology (DiMaggio	The authors conclude that strategic planning was clearly a legitimation seeking practice as well as a means of deciding rationally on goals to be pursued. In that perspective, central government performance audit policies emerged as an important influence in the adoption of strategic planning (p.76). Empirical confirmation of neo-institutional sociology-and legitimacy theory-based studies. The results of this study established that Turkish companies" level of compliance with the disclosure requirements of the EUFD were within the range of 30-85% over the years and increased significantly from one year to another throughout the selected period […] On the other hand, the results of this study do not provide any evidence suggesting that Turkish companies" level of compliance was influenced by their size (pp.648-649). Empirical contribution. The authors claim their study reveals that, contrarily to the literature on SMEs, principal agent conflicts resulting from the separation of ownership and control are, albeit dependent on size, also prevalent in SMEs (p.225). Subsequently, cross-border operations and knowledge of IFRS are size-sensitive (p.226), which confirms prior works. Lastly, the study confirms that accounting mehtods are similar in SMEs and larger companies. Empirical contribution. The development of accounting in Turkey since the 20's has revealed political influences of Continental Europe or Anglo-American governments. Empirical contribution. The authors make the empirical contribution that For non-US domiciled firms listing on a US exchange and/or adopting US GAAP, a prime motivation for adopting "higher quality" US The limited scope of the regulation approach has a significant effect on mandatory environmental disclosure volume and content in annual reports only, the most important lesson from this study being the significance of the voluntary approach to improve the variety of environmental disclosure to comply with heterogeneous needs of the stakeholders (p.486). Confirmatory study. The review of the evolution of the accounting profession reveals This study provides improved evidence on the effect of two that its response to the changing conditions in Egyptian society has established measures of NPO organizational inefficiency, the always been slow, incomplete, and fragmented. The author adds administrative inefficiency ratio and the donation price. The that ffor the profession to be in a position to manage change rather improved evidence stems from including both inefficiency than react to it, an independent institution devoted to long-range measures in a single model, which reduces the omitted correlated planning and accounting policy research needs to be established. variables problem relative to testing models that include only one (p.413). of the two measures and from testing industry-specific samples. No prior study tests both of these inefficiency measures in a single model (p.48). Empirical and theoretical contribution. and exclusion in contemporary societies (p.719). ontention that credentials are not the principal means of selection indirect fashion (p.718). This research eventually supports the barriers perpetuates the continuation of exclusion based on race in era, professional exclusion and monopoly based on status cultural discrimination becomes unacceptable as it did in the post-apartheid The South African case further shows that even when overt racial

  The results of the analysis are consistent with the initial supposition that assessment and independent controls are destabilising and potentially delegitimizing; hence managers in organisations prefer to keep them well away from the main operating processes. Moreover, governance and conflicts of interests factors clearly dominate the other four factors, which confirms prior conclusions (p.942).

	Mellett	E	financed by The paper	Contributing to	Fixed	Archiva	-	-	The authors stress that the main finding of their research has been
	,	A	private questions	the literature	asset	l work,			that, as it relates to fixed assets, the diffusion of accruals accounting
	Marrio	R	borrowingbut whether the	on accoutning	accoun	7			has been restricted to the top layer of management, has not
	tt &		there is no risk lack of	innovation	ting in	intervie			penetrated below that level and responded toe external pressures
	Macni		transfer to the secondary	diffusion and	the	ws, and			inspired by private sector practices (p.762). Empirical confirmation
	ven		private sector. diffusion is	New Public	NHS	a			of prior works on NPM and management accounting in pulic
	(2009)		limiting the	Management.	in	questio			sector organisations.
	Laine	A	The purpose of influence of	Contributing to	Finnish Wales.	Analysis nnaire	Emic:	Legitimacy theory	The author notes that changes in rhetoric over 34 years reveal that
	(2009)	A	this paper is to the new	the literature	chemic	(coding) adminis	A	and neo-institutional	environmental disclosures are used as rhetorical devices in
		AJ	shed light on accounting	deconstructing	al	of tered to	finnish	theory.	responding to social and institutional pressures so that the
			how corporate approach	corporate	compa	rhetoric 14	scholar		organisation would appear to conform to social expectations,
			environmental (p.745).	disclosure.	nies	practice Trust	.		whereas serious doubt whether social and environmental actions
			disclosures are			s in the manage			and the accomplishments of companies may be compared by
			used to			annual rs.			analysing their disclosures (p.1048). Theoretical/practical
	Minelli	CP	respond to To examine the	Contrasting	Italy	report Administration	Construction of a	contribution.
	,	A	institutional causes of the	with literature		of one of a closed	framwork based on 6
	Riborr		pressures recurrent	on the		leading answer		factors recurrently
	a &		stemming from failure of	effectiveness of		compan questionnaire	observed in the
	Turri		the social control systems	controls.		y over a (833		literature on control
	(2009)		context. through an			34 year respondents);	failures.
			inter-sector			period. statistical tests.
	Lakhal	JA	This paper comparison	Literature on	French	Earning	-	Construction of a	The author claims to contribute to knowledge in that financial
	(2009)	O	purports to (p.934).	financial	listed	s and		model of analysts'	analysts choose to follow firms with high-disclosure policies,
	Neu,	C A	understand This study	analysts' Contributing to	compa Moder	stock Archiva	-	reactions to Deleuze's and	earning information being used by to estimate earnings more
	Everet	A	how equity purprots to	behaviour and the literature	nies nisatio	price of l work,		voluntary earning Guattari's concepts	accurately. In turn, for the author, managers tend to reduce
	t &	AJ	research understand	corporate on accounting	and n in El	154 35		disclosure. of assemblage,	information asymmetry and influence anlaysts' behaviour through
	Ramah		analysts react how	disclosure, few in developing	analyst Salvad	copman semi-		desire, Bodies	voluntary disclosure (p.357).
	an		to voluntary international	publications countries.	s or	ies from structur		without Organs, and
	(2009)		earning organizations	dealng with	throug	the ed		lines of flight.
			disclosures. attempt to	analysts'	h the	SBF250 intervie
			modernize the	reactions to	Inter-	. ws and
			practices of	voluntary	Americ	particip
			government	disclosure.	an	ant
	Lapoin	IJ	This paper within a	Empirical	Canadi Develo	Quantit observa	-	Collins', Pincus' and	The authors note a negative association between transitional
	te-	A	investigates the developing	contribution to	an pment	ative tion.		Xie's (1999) value	goodwill-impairment losses per share and share price, between
	Antun		value relevance country and	value relevance	listed Bank	study of		relevance model.	reported transitional goodwill-impairment losses and cumulative
	es,		and timeliness the positioning	and retroactive	compa	394			annual returns for the two years preceding the adoption of SFAS
	Cormi		of mandatory of accounting	methods for	nies.	Canadia			. Empirical 142/Section 3062, and a positive association between reported
	er &		changes in within such	loss		n listed			contribution. transitional goodwill-impairment losses and cumulative annual
			attempts

  Accounting might allow development organizations to come together and agree that a government needs to operate in a transparent and accountable manner (p.345). These conclusions supplment and challenge Actor-Network Theory (p.346). Theoretical/Practical contribution.The paper finds that the mandatory changes required by legislation are associated with efforts to constitute local authority workers as business-like subjects through disciplinary mechanisms and technologies of the self. Contextual study confirming prior works on governmentality. Empiricl contribution through a context-based study (p.1056).

			(p.344). opposed to
			community or
			democratic
			rationality
			(p.1057).
	Omurg	CP	This paper	Contributing to	The	Case	Emic:
	onulse	A	addresses how	the literature	Turkis	study	Turkis
	Noray athi & Siti-Nabih a (2009) Nyam ori n & omurg (2009) n onulse	JA O C A A	The purpose of this paper is to explain the institutionalizat ion process of the performance management system (PMS) in a Malaysian government-linked company The paper demonstrates corruption. such kind of (GLC). combating power are in of political and capability the intention how important practices and accounting curing creative effective legal and measures are in administrative rofessional-	Contributing to the literature Contributing to literature on accounting change. phenomenon. cope with that on creative accounting how regulators emphasis on through	A local authori A Malaysi an govern emnt linked compa ny h bankin sector g	Open-ended 44 semi-structur ed intervie ws, ations. convers l informa Turkey. and in work scandal archival l through commo dge of a knowle n	-Emic: Two Malays ian hers. researc h researc hers.	governmentality Foucault's Neo-institutional sociology (DiMaggio and Powell, 1991).	PMS instituttionalisation has responded to pressures from environment turbulences and in now ay to technical rational needs, contribution. which confirms DiMaggio's and Powell's argument. Empirical
	(2009)	AJ	how market	on public	ty in	intervie		framework.
			mechanisms	sector	New	ws,
			constitute self-	transformation	Zealan	particip
			governing	s.	d	ation in
			entities whose			meeting
			primarymotivat			s,
			ion is profit			archival
			maximisation			work.
			and customer
			service and
			whose
			approach to
			work is based
			on technical
			rationality as

  The author showed that the two regions studied differ in how they perceive the management control process: that is, how they perceive strategy, whether they want to obtain a balanced budget, whether they had the opportunity of influencing departmental spending, and the use ofcontrols, measurements, and incentives (p.190). Empirical confirmation of prior works.The paper has a triple contribution to accountign knowledge. First, the network documented in this paper provides insights into the complexity of standard-setting in a small, open economy (p.585, empirical contribution). Second, the notion of "centres of calculation" is broadened as a node within a network (theoretical contribution). Lastly, the construction of a directional sociogramme is a novelty in accounting research and can therefore be considered a methodological contribution. This analysis of charting styles confirms previous research that technical analysis encompasses a variety of methods and techniques. Our classification of these techniques provides an improved understanding of variations in investor decisionmaking and raises a number of important points that are discussed in this section. This section finally suggests four propositions for testing by future research (p.216). The study also suggests that it is mistaken to regard charting as a means for achieving high market returns, but is popular among non-professional without other technical devices to select investments (p.217). This work is the sole, to date, dealing with auditors in action and practical settings. Thematical contribution confirmingand nuancing Power's observations.

						intervie ing
						ws expense
						(p.386). s and
						market
						value.
	Skaerb	A	This paper	This study	The	Longitu	Emic:	Callon's translation
	Richar aeck	A OS	The study examines how	Contributing to contributes to	Canadi Nation	Constru dinal	A	-	Social network theory to theorise
	dson (2009)	OS	purports to the National	the our	an and al	ction of case	Danish	analysis auditor
	(2009)		provide an Audit Office of	govermentality understanding	Interna Audit	a a study	researc	(Granovetter, 1973; manoeuvrability and
			understanding Denmark	literature and of how	tional Office	directio on a 16	her	Borgatti, 2005) and identity.
			of regulatory (NAOD)	research on auditors	Standa of	nal year			subsequent graph
			networks in manoeuvred in	accountin manoeuvre	rd Denma	sociogr period			theory concepts
			accounting and making the	regulation. with their	setting rk	amme informe			(Borgatti, Everett
			auditing Danish military	performance		represe d with			and Freeman, 2002).
			(p.573). receptive to a	audit devices in		nting a archival
			performance-	different ways		partial work,
			accountability	to make		network 17
			project in the	efficiency		(61 semi-
			period 1990-	auditable.		organis structur
			2007.			ations ed
						and 53 intervie
						nodes). ws and
	Rosco	A	This study	This article	Chartin	A face-informa		-	Social Studies of
	Østerg ren (2009) e & Howor th (2009) Timos henko (2009) ri Adhika &	FA M OS JA O C	This paper seeks to increase the understanding of the relationship between different proposes a conceptualisati on of chartists through an inductive examination of how investors who use -charting make management make sense of (p.168). which they departments the way in of medical they use, and the leadership techniques that practices and decisions, the control investment	Contributing to the literature on maangement accounting and control in medical organisations. contributes to the growing Social Studies of Finance (SSF) research paradigm (p.207). This paper seeks to to change by times of accounting in public sector about Russian knowledge contribute to	The Norwe gian healthc are system g and non-profess ional investo rs in the UK Russia n ting accoun ment govern central	A questio to-face l questio convers nnaire, ations nnaire 19 with adminis intervie national tered to ws with auditors 41 nonpro . clinician fessiona Second-s. l hand four from a tions at dge observa knowle ant n particip commo s and and investor data		--	Finance. Simon's (1995) 'ladder of control'. Accounting as institutional and social practice
			the markets	exploring the		UK Russian

  In a traditional society, as expected, accounting in the Western sense plays no role in ensuring accountability or maintaining control but is a vital element of familial domination, especially for communicative purposes. Weber"s axis of domination and resistance is useful, although resistance in a traditional society takes different shapes and forms (p.792). Nuance of Weber's work and confirmation ofDyball's (2006) observations in a traditional society.

				emergence of a		viewpoi
				new way of		nt.
				accounting for
				Russian central
				government.
	Uddin	CP	The paper	The author	One	Archiva	Emic:	A neo-Weberian
	(2009)	A	addresses what	seeks to	public	l work,	A	framework of
			forms of	contribute to	limited	particip	researc	control and authority
			controls have	knowledge on	compa	an	her	in traditional
			management	management	ny in	observa	from	societies through
			adopted in a	accounting in	Bangla	tion	Bangla	rational capital
			public limited	developing	desh	and 40	desh.	accounting and
			listed company,	countries		intervie		bureaucracy.
			and how, if at	through		ws.
			all, did	emphasis on
			accounting	listed
			help to achieve	companies
			control at the	rather than
			organisational	privatised State
			level; and	Owned
			whethter those	Enterprises.
			management
			practices,
			including
			accounting (in
			a traditional
			society),could
			be better
			understood by
			employing a
			Weberian
			framework of
			accounting?
			(p.783)

Although these 61 papers claim to contribute to understanding accounting phenomena, the nature of their knowledge claims, regardless of the topic studied offers large diversity too. 26 papers purport to explore or depict an accounting phenomenon and articulate empirical knowledge claims. In most of these, description of accounting in a cultural setting is claimed to be an expected contribution to knowledge. For instance, Espinoza's et al.'s (2009) study -seeks to see whether US institutional investors are more or less sensitive to the non-financial disclosures of non-adopters of the US GAAP‖ (p.63).

14 papers articulate explanation of accounting phenomena through a cause-effect relation as knowledge claim. For instance, Courtney's et al.'s (2009) study aims at -explaining the reasons for the non-profit housing sector's enthusiastic embrace of strategic planning‖ (p.55), while [START_REF] Jeanjean | Determinants of boardmembers' financial expertise-Empirical evidence from France[END_REF] investigate the determinants of boards' financial expertise and [START_REF] Johansson | EXPLAINING THE UTILIZATION OF RELATIVE PERFORMANCE EVALUATION IN LOCAL GOVERNMENT: A MULTI-THEORETICAL STUDY USING DATA FROM SWEDEN[END_REF] expect to -explain the causes of the differentiated utilizations of [Relative Performance Evaluation] in Swedish local governments‖ (p.198).

Likewise, [START_REF] Li | Performance measurement design within its organisational context -evidence from China[END_REF] trace -the factors shaping the performance measurement system and affecting the nature of change in the case company‖ (p.194).

21 papers claim provide an understanding of either the processes and human interactions by which an accounting phenomenon exists and is perpetuated, or plausible reasons why it is the case. For instance, [START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF] try to understand embedment of subalterns' emancipatory accounting in transformation of governance and accountability structures through a study in Ceylan plantations. For their part, [START_REF] Bebbington | Initiating sustainable development reporting: evidence from New Zealand[END_REF] paper aims at understanding the combination of factors in initiating sustainable development reporting in a study of New Zealand companies and CSR regulators.

Means deployed in post-Hofstedian accounting research

This section shows how post-Hofstedian scholars have appropriated Bhimani's (2009) call for new empirical empirical organisational and cultural settings studied, theoretical frameworks adopted and methods deployed will be presented. Our argument here is that, ten years later, authors have demonstrated large variety of approaches to culture/diversity in accounting research and therefore responded to Bhimani's call further than what seemed to be expecting.

Second hand archives used by the other 4 papers are documents published or authored by other organisations than that studied. They can consist of academic literature on the consequences privatisation [START_REF] Farag | The accounting profession in Egypt: Its origin and development[END_REF] or narratives in accounting [START_REF] Hammond | South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants[END_REF], audit reports [START_REF] Jupe | A "fresh start" of the "worst of all words"? A critical financial analysis of the performance and regulation of Network Rail in Britain's privatised railway system[END_REF] or other publicly accessible press information [START_REF] Collins | Postcards from the Front: Changing narratives in UK financial services[END_REF] supporting interpretation of social phenomena. These are the activities of the US army in Iraq [START_REF] Cooper | US imperialism in action: An audit-based appraisal of the Coalition Provisional Authority in Iraq[END_REF], narrative and discursive aspects of accounting [START_REF] Collins | Postcards from the Front: Changing narratives in UK financial services[END_REF], debt in Eastern and Central Europe countries [START_REF] Dafflon | Managing local public debt in transition countries: an issue of self-control[END_REF], or consequences of privatisation [START_REF] Jupe | A "fresh start" of the "worst of all words"? A critical financial analysis of the performance and regulation of Network Rail in Britain's privatised railway system[END_REF].

In 8 papers, authors seem to rely on their emics to engage in the historical and institutional background of the national setting studied. They draw on personal experience and interiorised knowledge of these issues to depict them. The business and accounting environment in Turkey [START_REF] Alp | Financial reporting transformation: the experience of Turkey[END_REF][START_REF] Arsoy | The development of inflation accounting in Turkey[END_REF]Elitas & ‹Á, 2009;[START_REF] Omurgonulsen | Critical thinking about creative accounting in the face of a recent scandal in the Turkish banking sector[END_REF], Jordan [START_REF] Cooper | US imperialism in action: An audit-based appraisal of the Coalition Provisional Authority in Iraq[END_REF] and China [START_REF] Dafflon | Managing local public debt in transition countries: an issue of self-control[END_REF]) is described in this way. So are the Russian business and political context [START_REF] Al-Akra | Development of accounting regulation in Jordan[END_REF] and the English NHS [START_REF] Yee | The re-emergence of the public accounting profession in China: A hegemonic analysis[END_REF]. Six of these papers, but [START_REF] Bevan | The search for a proportionate care law by formula funding in the English NHS[END_REF] on the English NHS, address cultural setting relatively rarely explored in accounting research, as authors note. Hence, personal experience and knowledge thereof expectedly bring contextual insights into the empirical setting studied. Unsurprisingly, addressing accounting in one particular and understudied context is part of the knowledge claims authors articulate.

For instance, the aim of Arsoy's & Cuceneme's (2009) paper -is to examine the history of inflation accounting and its applications in Turkey‖ (p.569).

In 6 papers, data collection consists of interviews, while analysis rests on coding techniques. claims (p.611). Eventually, Atik identifies three possible motivations for discretionary accounting changes other than providing more true financial reports: Income smoothing, having a reported income close to zero, and the characteristics of the periods in which a discretionary accounting change is observed. One paper claims a major contribution to the rating literature: [START_REF] Duff | Understanding credit ratings quality: Evidence from UK debt market participants[END_REF] claim 12 findings on audit quality rating transferable to bond rating. Give topic novelty, the authors implicitly consider that they offer the accounting academia a seminal paper on bond rating, which is consequently a theoretical contribution per se (pp.118-119). In a study seeking to explain the determinants of donations to nonprofits, [START_REF] Jacobs | The combined effect of donation price and administrative inefficiency on donations to US nonprofit organizations[END_REF] build a model combining two factors traditionally addressed separately. The theoretical contribution of that research lies in the robustness of that novel model bundling administrative (in)efficiency and donation price (p.48).

Two papers claim to contribute to information asymmetry and agency theories [START_REF] Eierle | Does Size Influence the Suitability of the IFRS for Small and Medium-Sized Entities? -Empirical Evidence from Germany[END_REF][START_REF] Lakhal | Does corporate disclosure policy change financial analysts' behaviour? -Evidence from France[END_REF]). Eierler's & Haller's paper makes a contribution to agency theory through a study of small and medium-sized enterprises in which conflicts of interest due to separation of ownership and control arise (Eierle & Haller, 2009, p.225). The authors reason that their theoretical contribution derives from the above observation and can be articulated as the fact that small and medium-sized enterprises are not a homogenous whole. Within that group of companies, size strongly influences separation of ownership and control, larger organisations facing similar agency difficulties as listed companies do. Subsequently, the authors note that accounting systems are more likely to be contingent on size than on legal status. Lakhal's paper constructed a model aiming at giving an understanding of how equity research analysts react to voluntary earning disclosure. The author claim to theoretically contribute to knowledge in that financial analysts choose to follow firms with high-disclosure policies, earning information being used to estimate earnings more accurately. In turn, for the through acknowledgement by the social environment without practices being actually scrutinised. Therefore, Laine suggests further research comparing how the social environment perceives decoupling and, on a conceptual basis, how conflicts between institutional pressures and legitimacy quest are arbitrated. [START_REF] Roscoe | Identification through technical analysis: A study of charting and UK non-professional investors[END_REF] offer a conceptualisation of Chartism-driven investment policies.

Building on social studies in finance, the authors depart from traditional financial approaches and deliver a promising study. Contrarily to prior works in finance, they conclude that it is mistaken to regard charting as a means for achieving high market returns, but is popular among non-professional without other technical devices to select investments (p.217).

Thereby, they invalidate capital market efficiency-and economic cycle-based theories, which is probably a major contribution to accounting and financial knowledge.

Theoretical contributions to social sciences Bebbington's et al.'s (2009[START_REF] Argento | Reforming the Dutch water chain: how radical ambitions turned into a moderate pace of change[END_REF] and James' (2009) papers build on neo-institutional theory to refine its contents through the conceptualisation of offshoot of conflicting pressures. On one hand, Bebbington et al. conclude that, rather than being a rational activity, a number of different institutions interact with various organisational conditions to shape sustainable development reporting as an -appropriate‖ -normal‖ activity or -the right thing to do‖ for companies choosing to differentiate themselves according to sustainable development or corporate responsibility. Revealing a subtle bundle of normative and cognitive institutions, managers initiate sustainable development reporting relatively -automatically‖ if they are pursuing this positioning strategy in order to -fit in‖ (p.615). The authors enrich neo-institutional sociology with cognitive mechanisms helping understand how pressures and mimetism function in organisations (p.616). On another other hand, Argento & Helden conclude that, in cases of stakeholder conflicts, change is enabled through isomorphism with meta-institutions above stakeholders involved in the relationship. Lastly, James' (2009) conclusions contribute to neo-institutional theory, as an organisation will adopt technical rational procedures, such as contemporary performance measurement systems, to enable isomorphic mechanisms. In other words, rather than positing institutional and technical environments as two extremes of a continuum, they were considered as interdependent dimensions (pp.383-385).

Major contributions to the literature on narratives are made by [START_REF] Collins | Postcards from the Front: Changing narratives in UK financial services[END_REF] in their conclusion that, crucially each narrative treats change and organization ostensively-as factors that will bend to the controlling will of a single mind. If only the key players can get their acts together. Furthermore each presumes to speak on behalf of the consumers of financial services or, in the final narrative, for the polity as a whole. Taken individually the postcards constitute what engineers would call ‗noise'. That is to say that taken on their own terms these narratives simply add more voices to the debate that rages in the agora without adding, significantly, to the terms of the discussion (p.892). In sum, their major contribution lies in the rise of neglected methodological issues in doing narratives, both at an academic and practitioner levels.

In three publications, contributions to the sociology of professions are made, one conceptualising issues in credentialising [START_REF] Hammond | South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants[END_REF], another other insisting on galvanisation [START_REF] Ramirez | Constructing the small local practicioner: the changing nature of professional bodies and the management of professional accountants' identitties in the UK[END_REF], while the third focuses on institutional networks [START_REF] Samsonova | Local sites of globalisation: A look at the development of a legislative framework for auditing in Russia[END_REF]. In a study of the relationships between racial ideologies, economic class and processes of processional closure and credentialising informed with Murphy's views, [START_REF] Hammond | South Africa's transition from apartheid: The role of professional closure in the experiences of black chartered accountants[END_REF] make a theoretical contribution to the literature on profession constitution. Their introduction of uniform accounting and accountability practices potentially allowing development organisations to construct accountability strategies confronting with those of governments. The contribution to ANT lies in the notion of network as assemblage of desires expressed by dehumanised institutional actors, the notion of non-human being somehow clarified.

Theoretical contributions to culture/diversity literature Al-Akra et al. ( 2009) make a theoretical contribution to cultural/diversity accounting knowledge, as their study reveals that cultural influences on accounting practices are not rigid and evolve over time. Their longitudinal and historical study allowed to grasp such insights across time. The authors implicitly note that culture is an ever-evolving process and can be altered by its environment. This results in cultural influences on accounting practices being unpredictable. Theoretical contribution lies in that such conclusions can be applied to other contexts than merely developing countries, which extends Wickramasinghe's, [START_REF] Wickramasinghe | Japanese cost management meets Sri Lankan politics: Disappearance and reappearance of bureaucratic management controls in a privatised utility[END_REF] conclusions in least developed countries. [START_REF] Alawattage | Weapons of the weak: subalterns' emancipatory accounting in Ceylon Tea[END_REF] study offers a theoretical contribution to the understanding of accounting practices in subaltern communities deploying -weapons of the weak‖ to ease out alienating effects of the existing mode of production (p.398). The authors theorised it as a form of emancipatory accounting, i.e. a process of social transcription through which subalterns gain their agential capacity to write back to structural conditions to which they are subjected. Thereby, Alawattage & Wickramasinghe contribute to the emancipatory accounting and subalternity literatures. [START_REF] Uddin | Rationalities, domination and accounting control: A case study from a traditional society[END_REF] A mean contribution to qualitative research is offered by Wahlström's (2009 study of bank staff perceptions of Basel II implementation. The author stresses that most works on the topic can be found in economics and handle it at a macro-level, or in behavioural finance dealing with it at a psychological level. Wahlström explains that the main contribution of his research lies in furnishing a study of bank staff day-to-day practices and reflexivity thither. The contribution does lie specifically in practice-based research, as management accounting and control have extensively been studied as such [START_REF] Ahrens | The structuration of legitimate performance measures and management: day-to-day contests of accountability in a U.K. restaurant chain[END_REF][START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF][START_REF] Wahlström | Risk management versus operational action: Basel II in a Swedish context[END_REF]. In other words, the methodological contribution consists of transferring to financial topics methods already proofed in management accounting research. [START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF] extends the possibilities of qualitative research through the construction of a sociogramme depicting networks and critical nodes. In this study, the sociogramme allowed him to identify the structure of interrelations between various actors and also the most critical relationships deserving careful academic attention. To our knowledge, this is a methodological innovation for accounting scholars, even if sociogrammes have long been used in social network analysis and in applied ANT. Possibly, accounting scholars can build on sociogrammes to visually frame their object of enquiry and identify relevant concepts and empirical sites.

In all papers but [START_REF] Richardson | Regultory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting[END_REF], the methodological contribution consists either of stressing the limitations of methods [START_REF] Christopher | A critical analysis of the independence of the internal audit function: evidence from Australia[END_REF] or enlarging their traditional boundaries [START_REF] Jeanjean | Determinants of boardmembers' financial expertise-Empirical evidence from France[END_REF][START_REF] Wahlström | Risk management versus operational action: Basel II in a Swedish context[END_REF]. Although the contributions of these papers are not major to knowledge, they are significant to give true instances of the possibilities offered by the methodological assemblages made or recall the core principles and ethics of qualitative or quantitative research. Richardson, for his part, has a major methodological contribution to knowledge, importing sociogrammes to accounting research enabling newer approaches to empirics and theory.

Discussion and conclusion

Ten years after [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF] and [START_REF] Harrison | Cross-cultural research in management control systems design: a review of the current state[END_REF] addressed a sharp critique to Hofstede-based cultural/diversity accounting research, published papers do seem to have taken advice into account. For that body of research to depart from Hofstede-based mainstream, diversity in knowledge claims articulated, debates addressed, empirical sites, theoretical frameworks and methods employed was a critical need [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF][START_REF] Hopper | Management accounting in less developed countries: what is known and needs knowing[END_REF]. In 2009, academics cover numerous and varied topics covering the scope of accounting research, whereas Hofstede-based research focused on the cultural determinants of management control system design and practice, or impacts of itemised culture on organisational performance. From now on, cultural/diversity accounting research can be expected to have more extensive contributions to knowledge (e.g. accountability, environmental disclosure, accounting standard-setting, IFRS implementation, board members' financial expertise, public sector reform, auditors' day-to-day work, etc.)

The second main contribution of accounting studies refuting Hofstede's model can be found in the scope of cultural and organisational setting selected. Bhimani acknowledged that Hofstede-based studies dealt with listed companies operating in the US and China or Japan.

Although he did not explicitly call for further research studying alternative settings, almost all publications we read do. First, almost all kinds of organisational settings are studied: listed companies and capital markets, public sector organisations, nonprofits, traditional societies, indigenous and subaltern communities. Thereby, post-Hofstede diversity accounting research can expectedly bring fresher insights into knowledge. Second, the 68 papers selected rebalance the weight of the US and China in cultural research against other settings.

Departing from Hofstede enabled emphasis on understudied or never-studied-before settings, such as Turkey, Gaza, Sri Lanka, Iraq, Galicia, Norway or Italy. Obviously, such new empirical sites are inclined to produce newer forms of knowledge.

The third main contribution of post-Hofstedian research lies in the variety of theoretical frameworks adopted departing from contingency models traditionally used [START_REF] Bhimani | Mapping methodological frontiers in cross-national management control research[END_REF].

Noticeably, ten years after Bhimani suggested neo-institutional sociology and societal approaches to culture, 2009 research vineyard offers a variety of theoretical frameworks further beyond what was commended. Eventually, most frameworks adopted in accounting research are now applied to a specific cultural setting, such as neo-institutional theory, Actor-Network Theory, legitimacy theory, stakeholder theory, Deleuze's & Guattari's approach, labour process theory, etc.

The fourth contribution can be found in the types of empirical data collected, variety of As any other research, post-Hofstedian studies are expected to contribute to scientific knowledge and do so. As they openly contrast the homogeneity and predictability of Hofstedian pieces of work, empirical site diversity enables large and high empirical contributions to knowledge. Ten years after Bhimani's critique, empirical insights into the Dutch water industry, the Swedish police, the French accounting standard-setter or accounting reforms in Italian universities can be brought. As now each paper is specific, its author pays attention to stressing possible contributions of uniqueness to knowledge, which was not the case of Hofstedian publications. Whereas Hofstedian studies had cultures as object of enquiry, most of 2009 publications do not. Some, however, seem to deem the introduction of a new cultural setting a contribution per se, especially in the case of never-studied-before contexts (e.g. Turkey or Gaza). All other publications seem to rather consider culture the context in which the accounting situation studied operates.

Demarcation between Hofstedian and post-Hofstedeian research ultimately lies in theoretical contributions to knowledge as a correlate of needs for alternative theoretical frameworks and methods. Eventually, post-Hostedian diversity/cultural studies contribute more broadly to accounting theories and concepts, such as management control systems, audit, standardsetting, modernisation, accounting change, internal control, etc. Thereby, scholars can claim unpredictable and richer contributions than just asserting larger power distance results in this or that performance level! More interesting is that departing from Hofstedian studies allows academics to contribute to other social sciences than merely accounting, some enriching neoinstitutional sociology or Actor-Network Theory. Lastly, like Hofstede offered a theoretical model for cultural studies, a few papers in 2009 still make such contributions. Their authors define alternative cultural concepts, such as traditional society or subaltern community to get out of nationality.

In conclusion, post-Hofstedian research offers large variety of approaches and contributions to knowledge, which, compared against the outcome of Hofstede-based studies, is quite a scientific revolution (as defined by [START_REF] Kuhn | The structure of scientific revolutions[END_REF]. Despite diversity and discontinuity, all these publications have in common that they make culture part of the social environment in which an accounting situation is observed. This leads all authors to spend room making that context clear to the reader before conceptualisation commences. In other words, post-Hofstedian research unbound culture, accounting, organisations and society.

This study drew a critical state of the art of diversity accounting research through the contributions of post-Hofstedian studies to knowledge. As our goal was to demonstrate these contributions, we did not evaluate their level. We trusted what authors declared and did not judge whether claimed contributions were actual or misestimate. Extensions to our study based on a systematic evaluation of theoretical contributions to knowledge are commendable.

Moreover, some issues were considered beyond the scope of our study, unless they arouse naturally (e.g. the etic/emic debate). Extending our research through emphasis on those byproducts would make our understanding of diversity accounting research contributions more comprehensive. -Budget as responsibility device.

Appendix 1. Comprehensive coding template

Means

The conclude that local governments need to assume responsibility for their financial decisions not only towards the law but also towards their own taxpayers and those of other jurisdictions. Debt is the optimal solution for funding local investments as it restores the coincidence between deciders, beneficiaries and taxpayers. However, it also requires a prudent and proactive fiscal policy in which the costs and benefits are measured and compared for each investment project and the volume of investment is adjusted to the actual financial capacity (p.324). This confirms prior research on optimal financial structure and the roles of budgets. Tests of a model of voluntary/compulsor y disclosure.

The authors claim that their study is one of the first investigations to examine the value of voluntary and mandatory disclosure in an emerging capital market; however it has a number of limitations. The study reveals a highly significant negative association between mandatory disclosure and firm value and a (weaker) positive relationship between voluntary disclosure and firm value (pp.97-98). Topical and empirical contributions.

Hussin (2009) IJ A

The -Contemporary history and critical financial analysis.

The author concludes that accounting can be used to provide accountability to rail"s public stakeholders, the taxpayers and passengers, in order to demonstrate that capital is the key beneficiary of the public support for rail. In this way, accounting can play an essential educative role in demonstrating the need for a planned public transport system which is run in the interests of the nation rather than the financial elite (p.201). Empirical confirmation of critical financial analysis and emancipatory accounting theories.