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.

本文介绍了lacuna模型-一种在更广泛的背景下研究跨文化差异的创新研究工具。缺陷理论最初发展至今仍被广泛用作语言工具，它也适用于跨文化管理领域的实证研究。通过使用来自商业世界的几个示例来说明分类法，作者展示了如何进行缺陷分析。通过将空白模型与Hofstede的框架进行比较，本文介绍了每种方法的优缺点，最后讨论了空白模型为跨文化管理研究提供的潜力，并提出了进一步发展的建议。