Nationale en organisatieculturen in accountantskantoren

Samenvatting

To examine which cultural influence -- national or organizational -- is dominant in organizations, 6 accounting firms in the Netherlands were studied (3 entirely Dutch, & 3 subsidiaries of international, strongly US-oriented companies). The culture in the international firms was found to be remarkably similar to the US culture as measured by G. H. Hofstede (Culture's Consequences: International Differences in Work-Related Values, Beverly Hills: Sage Publications, 1980). This result was surprising, since almost all the employees were Dutch by birth & education. Further analysis showed that this phenomenon is probably due to the self-selection of these employees rather than socialization. 3 Tables, 43 References. Modified HA