The lacuna model: A new approach to cross-cultural management research.

This paper presents the lacuna model—an innovative investigational tool for the study of cross-cultural differences in a broader context. Originally developed and still widely used as a linguistic instrument, the lacuna theory also applies to empirical investigations in the field of cross-cultural management. Using several examples from the business world to illustrate the taxonomy, the authors demonstrate how lacuna analysis can be carried out. By comparing the lacuna model with Hofstede's framework, the paper presents the strengths and weaknesses of each approach and concludes with a discussion of the potential offered by the lacuna model for cross-cultural management research and suggestions for its further development. [ABSTRACT FROM AUTHOR]