Information systems for sustainability: Hofstede's cultural differences in the perception of a quality measure for sustainability reports

Abstract

The objective of this paper is to reflect on the effect of Hofstede's cultural differences on the perception of a quality measure for sustainability reports. The study is conducted with advanced accounting students in two countries (Spain and the United States) as a proxy for users of the main information system tool for sustainability, the sustainability reports. The quality measure is based on previous research. The hypotheses are formulated linking the quality measure variables with the five Hofstede's dimensions of culture, concluding on the consistency of the hypotheses. © 2011 Springer-Verlag.