Chapter 2 enrironmental influence on accounting development


Masculinity versus femininity



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Masculinity versus femininity. Masculinity stands for the preference in society for achievement, heroism, assertiveness, and material success. Its opposite, Femininity, stands for the preference for relationships, modesty, caring for the weak, and the quality of life. The fundamental issue addressed by this dimension is the way in which a society allocates social roles to the sexes”.

Later in 1991, Hofstede (1991) identifies the fifth dimension:



Short-term versus long-term orientation (Confucian Dynamism). The short-term orientation emphasizes respect for tradition; respect for social and status obligations regardless of cost; social pressure to “keep up with the Joneses”, even if it means overspending; small savings levels and so little money for investment; a concern to get quick results; a concern for appearances; and a concern for truth rather than virtue. The long-term orientation, on the other hand, emphasizes the adaptation of traditions to meet modern needs; a respect for social and status obligations within limits; a thrifty and sparing approach to resources; large savings levels and so funds available for investment; perseverance toward achieving gradual results; a willingness to subordinate personal interests to achieve purpose; and a concern for a virtuous approach to life.

Hofstede’s value dimensions later were applied into various aspects of accounting studies.






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