When: 5 March 2026

Time: 14:00 -15:30 CET

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“Culture” is often treated as background noise in accounting, auditing, and governance research—yet cultural contexts shape what is measured, how accountability is defined, whose voices are legitimized, and which practices become “normal.” In this session, we use a broad understanding of “culture” (including national traditions, institutional context, ethnic differences, and intersectional identities) to examine how cultural differences intersect with accounting and control systems in organizations and professional settings—while also acknowledging that “culture” is a slippery concept that deserves critical discussion in its own right.

The panel takes stock of where we are: how prior research in accounting, auditing, and governance has conceptualized culture and diversity, what we have learned, and where the blind spots remain. We will discuss conceptual and methodological challenges (e.g., avoiding essentialist culture measures, capturing intersectionality, linking DEI to governance and control outcomes) and identify promising directions for future work relevant for both scholars and practitioners. Lastly, we will discuss how trust intersects with decision-making processes in these myriad cultural contexts in accounting. 

one thread running through the session is how these issues also surface in professional and institutional arenas, including international and European debates about accounting rules and their cross-country interpretation/implementation—i.e., how “international” rules meet different traditions, professional cultures, and institutional contexts. 

The session will combine short speaker inputs with an interactive discussion and Q&A, inviting participants to share how “culture” and DEI-related concerns appear in their own research, teaching, and professional contexts. 

Speakers

· Chris Nobes, Royal Holloway, University of London, UK
Focus: International differences in financial reporting and how institutional contexts shape reporting practices—also offering reflections on how national traditions surface when standards are debated, interpreted, and implemented across Europe.

· Barbee Myers Oakes (Workplace Communication Strategist), USA
Focus: DEI work within the American Accounting Association and extensive practical experience advancing DEI and intercultural communication in academia and in engagement with the accounting profession.

· Timur Uman, Jönköping International Business School (JIBS), Sweden
Focus: Diversity and inclusion in governance and management accounting; overview of how accounting/auditing/governance research has addressed culture, ethnicity, and intersectionality—and what remains to tackle.

Chair: Timur