I would put it this way ...
Accommodation of, if not explicit belief in, some sort of ephemeral / spiritual / higher-order / abstract realm distinct from the mundane material world is reasonably universal among all known cultures (note the use of 'culture' rather than 'society').
A majority subset within this set of all cultures accommodates, if not explicitly believes, the notion that within this distinct / parallel / orthogonal realm there are actively operant willful / deliberate agents or agencies. However ... This set of agents / agencies encompasses a wide array of entities such as personal souls, demons, gods, demigods, fairies and yes - ghosts (in the sense of persistent spirits of formerly living persons).
A majority subset within this second set of believers in active agents within another realm accommodate, if not explicitly believe in, the notion of active agents / agencies representing something persisting after a specific living being's death - i.e., what most folks mean when they speak of ghosts.