This paper examines how national culture informs the sourcing of management knowledge through external consultancy. First, it hypothesises and compares the relationship between quantitative measures of Hofstede's cultural indices with adjusted expenditure on consulting in nine countries. Two cultural indices are found to correlate with consulting use – power distance (negatively) and individualism (positively). However, the disparity between our findings and prior research suggests limitations of generalisation in studies solely employing quantitative cultural indices to understand the purchasing of business knowledge. We therefore propose the use of supplementary, qualitative data with sensitivity to local contexts and briefly apply this by using secondary sources to provide historical narratives for two countries – the UK and Japan. Overall, we find and tentatively explain significant statistical relationships between Hofstede's cultural indices and adjusted expenditure on consultancy. We then draw attention to wider implications for consulting research and for practitioners involved in this context.

We examine the cultural context for individual's trust in public institutions. To shed some light on possible cultural explanations from a more comparative perspective and cover a wider set of cultural aspects, we use indicators of cultural dimensions by Kaasa et al. (2014) based on Hofstede's (1980) approach. Multilevel regression analysis is conducted with individual-level data from two waves of the European Social Survey (2008, 2010) and regional-level data from multiple sources. Confirmatory factor analysis is used to construct the indicators of social and institutional trust and corruption. Our results suggest that individuals tend to trust institutions less in regions with large power distance. Hence, an important key for governments being more successful in achieving their aims seems to be related to improving the sense of participation and civic responsibility.

Citizens' tax compliance should not only respond to the quality of formal institutions, but might also be culturally driven. We contribute to this literature by investigating whether tax morale, an individual's intrinsic non-pecuniary motivation to comply with taxes, is associated with the cultural values (following Hofstede's typology) held by this individual. The analysis exploits four waves of the European Values Survey (1981–2010) across 48 countries. The cultural dimensions are constructed through a polychoric principal component analysis on a set of relevant survey items consistent with Hofstede's definitions. Ordered logit estimations suggest that although values of individualism and femininity are associated with higher individual's tax morale, power distance and uncertainty avoidance are associated with lower tax morale. These results remain consistent as we increase the level of granularity of our investigation through within-region analyses and, subsequently, within-cohort analyses. We argue that these results inevitably enrich the emerging debate about cultural values and citizens' compliance with formal institutions. They also indicate that societal culture as well as individual values should be considered when designing policies aiming to improve tax compliance.

Development scholars have identified several Hofstede (1980, 2001) cultural dimensions as critically important determinants of long-run economic development across countries. Does economic progress, in turn, shape culture in a predictable direction? This paper investigates whether economic change since 1970 has induced shifts in five of the Hofstede value orientations in a sample of up to 72 countries. To achieve identification, we employ a unique data set on country-level cleavages in the values of two non-overlapping age cohorts approximately one generation (30 years) apart, on average. We find evidence that faster-growing countries during the period of coming of age and personality development of the younger cohort witnessed the rise of more individualistic and politically egalitarian generations, suggesting the existence of a self-perpetuating cycle between certain “good-for-development” cultural attitudes and economic development.

This paper calls on cultural studies as a resource for rethinking East and West management cultures. An analysis of East and West management cultures reveals that much of our prevailing knowledge of East and West management cultures is derived from cross-national comparisons of culture. These comparisons are predicated on assumptions of instrumental rationality and the cultural homogeneity of the self with social others, which effectively presume an ontology of the self as stable, enduring, and the same as social others. For promoting exchange between East and West management cultures, there is a need to move beyond this mistaken assumption of ontological ‘sameness’. To achieve this, the paper argues that at least two changes are required: (i) reversing the tendency to treat culture as an entity that is separate from the individual; and (ii) reversing the tendency to treat the narrative identity of the individual as stable and enduring. With a view to realising these changes, the paper proposes the notion of ‘dialogical encounter’ as a means of enabling individuals to be given a role in determining how their culture is ‘made known’ to others.