29 resultados para National Culture
Resumo:
Manipulating, or "managing," reported earnings is a temptation faced by every accountant and corporation around the world. This study investigates whether national culture influences perceptions of the acceptability of earnings management. Participants from eight countries evaluated 13 vignettes describing various earnings management practices (Merchant & Rockness, 1994). Our results demonstrate considerable variation in perceptions across nations to the earnings management scenarios, providing strong evidence that the practice of earnings management was not perceived similarly in all countries. Using Hofstede’s (1991) cultural indices, we find that the differences in aggregate perceptions across countries were not closely associated with any of the cultural dimensions examined. We do, however, find that perceptions of earnings manipulations involving the timing of operating decisions were associated with both the Power Distance Index and the Masculinity Index.
Resumo:
The authors conduct a systematic investigation into the cyclical sensitivity of advertising expenditures in 37 countries, covering four key media: magazines, newspapers, radio, and television. They show that advertising is considerably more sensitive to business-cycle fluctuations than the economy as a whole. Advertising behaves less cyclically in countries high in long-term orientation and power distance, but it is more cyclical in countries high in uncertainty avoidance. Furthermore, advertising is more sensitive to the business cycle in countries characterized by significant stock market pressure and few foreign-owned multinational corporations. The authors provide initial evidence on the long-term social and managerial losses incurred when companies tie ad spending too tightly to business cycles. Countries in which advertising behaves more cyclically exhibit slower growth of the advertising industry. Moreover, private-label growth is higher in countries characterized by more cyclical advertising spending, implying significant losses for brand manufacturers. Finally, an examination of 26 global companies shows that stock price performance is lower for companies that exhibit stronger procyclical advertising spending patterns.
Resumo:
Purpose – The paper seeks to investigate the association between ethical beliefs, aspects of national culture and national institutions, and preferences for specific human resource management practices in the Sultanate of Oman. Design/methodology/approach – A total of 712 individuals working in six organisations (both private and public sectors) responded to a self-administered questionnaire in the Sultanate of Oman. To test the raised research questions of the proposed framework, the methodology of structural equation models was used. Findings – The results highlight significant differences in the belief systems on the basis of different demographic characteristics. The findings also confirm impact of ethical beliefs, and aspects of national culture and national institutions on preferences for human resource management (HRM) practices. Research limitations/implications – Although the goodness-of-fit indexes confirmed the validity of the proposed operational model, some indices were attained at rather flexible levels. Practical implications – Studies on managerial beliefs and values can offer important insights into the extent that work is viewed as an integral life activity. Such information can help differentiate among managerial styles in various cultures, and in predicting managerial behaviour such as ethical decision-making. Based on such understanding, the findings can be used to educate government officials and outside consultants interested in Oman. Originality/value – The study contributes to the accumulation of knowledge about under-researched developing countries such as Oman, as limited data are available on HRM, value orientations and ethical beliefs' issues in this region.
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The authors conduct a meta-analysis on the combined influence of organizational and national culture on new product performance. For this purpose, they refer to the effectiveness of value congruency and develop a conceptual model describing the fit between organizational culture types as suggested by the competing values framework and national culture, as described by Hofstede's cultural dimensions. The meta-analysis is based on 489 effect sizes taken from 123 manuscripts. The findings show that organizations with a market culture show the highest new product performance, while hierarchy-type organizations show the lowest performance. The influence of national culture variables supports the effect of value congruency, and shows that in individualistic cultures the impact of a clan culture decreases, the impact of an adhocracy culture type decreases with uncertainty avoidance, and the influence of a hierarchy culture type increases with power distance. The superior effect of a market culture type can be matched by other organizational orientations, but in particular national cultures only. The combined findings underline the importance for firms that seek to improve the success rate of new products on international markets to consider the fit of a national culture with a firm's organizational culture.
Resumo:
This study examines the issues of `integration' of human resource management (HRM) into the corporate strategy, `devolvement' of HRM to line managers and the perceived influence of national culture on HRM in a cross-national comparative context. In order to achieve this, the cognition of personnel specialists from a matched sample of 48 Indian and British firms in the manufacturing sector using the `Visual Cards Sorting' and `CMAP2' methodologies are analyzed. The findings show that even where there is an apparent convergence of strategy — e.g., the desire of both Indian and British personnel managers to increase integration between HRM and business strategy, and to increase the level of devolvement to line managers, the two sets of specialists clearly follow a different logic of action, which is subject to a different set of cross-cultural influences. The implications of pursuing apparently similar HRM solutions in different cross-national contexts are considered. The analysis shows that HRM strategies, when considered in a cross-national context, vary a lot. Different logic leads to the adoption of similar HR strategies, and similar strategies in turn are perceived as producing different outcomes. This variance centres around the existence and perceived influence of several contextual variables such as industrial relations systems, operation of labour markets, and changes in business systems. Specific cross-cultural influences, along with different aspects of competitive business environment associated with the generic HR strategies of integration and devolvement in the two countries are highlighted. This research contributes to the fields of cross-cultural management research, international HRM and managerial and organizational cognition. It also has important messages for policy makers.
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On behalf of the Operational Research Society, Palgrave Macmillan and the editorial team, I am pleased to welcome readers to this, the first issue of Knowledge Management Research & Practice (KMRP). The aim of KMRP is to provide an outlet for rigorous, high-quality, peer-reviewed articles on all aspects of managing knowledge, organisational learning, intellectual capital and knowledge economics. The Editorial Board intends that there be a particular emphasis on cross-disciplinary approaches, and on the mixing of 'hard' (e.g. technological) and 'soft' (e.g. cultural or motivational) issues. This issue features four regular papers and an editorial paper; in addition, there are two book reviews. KMRP is intended as a truly international journal. The papers in this issue feature authors based in five different countries on three continents; eight different countries and four continents if the editorial paper is included. The first of the regular papers is 'The Knowledge-Creating Theory Revisited: Knowledge Creation as Synthesizing Process', by Ikujiro Nonaka and Ryoko Toyama. There can be few readers who are unaware of the work on knowledge creation by Nonaka and his co-workers such as Takeuchi, and this paper seeks to revisit and extend some of the earlier ideas. The second paper is 'Knowledge Sharing in a Multi-Cultural Setting: A Case Study' by Dianne Ford and Yolande Chan. They present a case study that explores the extent to which knowledge sharing is dependent on national culture. The third paper is 'R&D Collaboration: The Role of bain Knowledge-creating Networks' by Malin Brännback. She also draws upon Nonaka and Takeuchi's work on knowledge creation, using the case of knowledge-creating networks in biopharmaceutical R&D involving both universities and industry as an example. The fourth regular paper is 'The Critical Role of Leadership in Nurturing a Knowledge Supporting Culture' by Vincent Ribière and Alea Saa Sitar. They examine the role of leaders in knowledge management generally, and especially in knowledge organisations, from the viewpoint of 'leading through a knowledge lens'. In addition, this issue includes an 'editorial paper', 'Knowledge Management Research & Practice: Visions and Directions' by the editorial team of John Edwards, Meliha Handzic, Sven Carlsson, and Mark Nissen. This paper presents a small survey of academics and practitioners, outlines key directions for knowledge management research and practice, and gives the editorial team's views on how KMRP can help promote scholarly inquiry in the field. We trust that you will both enjoy reading this first issue and be stimulated by it, and cordially invite you to contribute your own paper(s) to future issues of KMRP.
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This introduction essay proposes a challenging program for researchers eager to explore factors and process mechanisms contributing to the benefits and costs individuals and groups incur from pursuing innovative approaches. With respect to individual innovation, such moderating factors might be found in the characteristics of the innovative idea, the innovator, co-workers, supervisors, the broader organizational context, and in national culture. Examples of factors that are likely to shape the beneficial and detrimental outcomes of group innovation include knowledge, skills and ability of group members, group tenure, diversity among group members, group processes (clarifying group objectives, participation, constructive management of competing perspectives), and external demands on groups. This Special Issue contains a state-of-the-science paper, three articles dealing with the benefits and costs of individual innovation, and three articles addressing the bright and dark sides of group innovation. Copyright © 2004 John Wiley & Sons, Ltd.
Resumo:
The study examines the concept of cultural determinism in relation to the business interview, analysing differences in language use between English, French and West German native speakers. The approach is multi- and inter-disciplinary combining linguistic and business research methodologies. An analytical model based on pragmatic and speech act theory is developed to analyse language use in telephone market research interviews. The model aims to evaluate behavioural differences between English, French and West German respondents in the interview situation. The empirical research is based on a telephone survey of industrial managers, conducted in the three countries in the national language of each country. The telephone interviews are transcribed and compared across languages to discover how managers from each country use different language functions to reply to questions and requests. These differences are assessed in terms of specific cultural parameters: politeness, self-assuredness and fullness of response. Empirical and descriptive studies of national character are compared with the survey results, providing the basis for an evaluation of the relationship between management culture and national culture on a contrastive and comparative cross-cultural basis. The project conclusions focus on the implications of the findings both for business interviewing and for language teaching.
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It is evident that empowerment is in widespread use as a management tool in international organisations. A comprehensive literature review identified that empowerment exists as two distinct constructs: relational empowerment and psychological empowerment. Building on this delineation, existing literature was used to develop a conceptual model of the antecedents and consequences of the two empowerment constructs. Furthermore, the impact of national culture was considered, resulting in a set of testable hypotheses concerning the cross-cultural differences in the relationships between empowerment and its antecedents and consequences. A quantitative study was undertaken to test the hypothesised conceptual model. Data were collected from India and the UK, via drop-off self-administered surveys from front-line employees of both an indigenous and multinational bank in the two cultures, achieving a total of 626 fully usable responses across the four samples. Rigorous scale development for all samples was undertaken and measurement invariance examined. Following this, the conceptual model was tested using latent variable path analysis. The results for the model were both encouraging and surprising. Similar results regarding the effects of relational empowerment and psychological empowerment were found across the two cultures. However, an examination of the antecedents to relational empowerment produced significantly different results across the cultures. Relational empowerment was found to have higher practical value as it had a significant positive effect on employee job satisfaction levels across both cultures.
Resumo:
Despite the increasing popularity of research on intercultural preparation and its effectiveness, research on training for inpatriates has not been developed with the same level of rigour as research on training for expatriates. Furthermore, research on intercultural training hardly ever includes the aspect of preparing for the corporate culture of a company. For expatriates coming from headquarters’ national culture and equipped with a good knowledge of headquarters’ corporate culture, it might be sufficient to address only the national culture of the location abroad. But can the same be said for inpatriates coming from a foreign subsidiary? Therefore the qualitative research of my thesis was aimed at finding out if intercultural training programmes that address only the national culture of the host country are sufficient to prepare inpatriates for working at headquarters. A case study using a German multinational company has been conducted in order to find out what kind of problems and irritations inpatriates at the company’s headquarters perceive at work. In order to determine whether the findings are related to the national or the corporate culture, Hall’s and Hofstede’s approaches to culture were used. The interview analysis produced the following conclusion: Although the researched company promotes standardised worldwide corporate guidelines, there are many differences between headquarters and subsidiaries regarding the interpretation and realisation of these guidelines. These differences cause irritation, confusion and problems for the inpatriates. Therefore an effective intercultural preparation for inpatriates should be tailor-made and take into account the aspect of corporate culture, as well as the specific roles and functions of inpatriates.
Resumo:
Assessing factors that predict new product success (NPS) holds critical importance for companies, as research shows that despite considerable new product investment, success rates are generally below 25%. Over the decades, meta-analytical attempts have been made to summarize empirical findings on NPS factors. However, market environment changes such as increased global competition, as well as methodological advancements in meta-analytical research, present a timely opportunity to augment their results. Hence, a key objective of this research is to provide an updated and extended meta-analytic investigation of the factors affecting NPS. Using Henard and Szymanski's meta-analysis as the most comprehensive recent summary of empirical findings, this study updates their findings by analyzing articles published from 1999 through 2011, the period following the original meta-analysis. Based on 233 empirical studies (from 204 manuscripts) on NPS, with a total 2618 effect sizes, this study also takes advantage of more recent methodological developments by re-calculating effects of the meta-analysis employing a random effects model. The study's scope broadens by including overlooked but important additional variables, notably “country culture,” and discusses substantive differences between the updated meta-analysis and its predecessor. Results reveal generally weaker effect sizes than those reported by Henard and Szymanski in 2001, and provide evolutionary evidence of decreased effects of common success factors over time. Moreover, culture emerges as an important moderating factor, weakening effect sizes for individualistic countries and strengthening effects for risk-averse countries, highlighting the importance of further investigating culture's role in product innovation studies, and of tracking changes of success factors of product innovations. Finally, a sharp increase since 1999 in studies investigating product and process characteristics identifies a significant shift in research interest in new product development success factors. The finding that the importance of success factors generally declines over time calls for new theoretical approaches to better capture the nature of new product development (NPD) success factors. One might speculate that the potential to create competitive advantages through an understanding of NPD success factors is reduced as knowledge of these factors becomes more widespread among managers. Results also imply that managers attempting to improve success rates of NPDs need to consider national culture as this factor exhibits a strong moderating effect: Working in varied cultural contexts will result in differing antecedents of successful new product ventures.
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This study investigated the moderating role of national culture in the relationship between attachment orientations and employee perceptions of interpersonal justice. Three hundred and forty individuals from countries categorized (by GLOBE) as either low collectivistic ‘Anglo’ (e.g. UK, Australia, US; N = 205) or high collectivistic ‘South Asian’ (e.g. India, Malaysia, Indonesia; N = 135), responded to an online questionnaire. Attachment anxiety and avoidance were negatively related to perceptions of interpersonal justice, as expected, but against expectations the direct relationship between attachment orientations and interpersonal justice did not differ between cultures. However, supplementary analysis revealed a significant 3-way interaction. When attachment anxiety was high, avoidance was a stronger predictor of interpersonal justice perceptions but the direction of this association differed by culture. The findings suggest the importance of fit between employee attachment orientations and cultural relational values in the workplace. Practical and theoretical implications are discussed.
Resumo:
Over the past decade or so a number of changes have been observed in traditional Japanese employment relations (ERs) systems such as an increase in non-regular workers, a move towards performance-based systems and a continuous decline in union membership. There is a large body of Anglo-Saxon and Japanese literature providing evidence that national factors such as national institutions, national culture, and the business and economic environment have significantly influenced what were hitherto three ‘sacred’ aspects of Japanese ERs systems (ERSs). However, no research has been undertaken until now at the firm level regarding the extent to which changes in national factors influence ERSs across firms. This article develops a model to examine the impact of national factors on ER systems; and analyses the impact of national factors at the firm level ER systems. Based on information collected from two different groups of companies, namely Mitsubishi Chemical Group (MCG) and Federation of Shinkin Bank (FSB) the research finds that except for a few similarities, the impact of national factors is different on Japanese ER systems at the firm level. This indicates that the impact of national factors varies in the implementation of employment relations factors. In the case of MCG, national culture has less to do with seniority-based system. Study also reveals that the national culture factors have also less influence on an enterprise-based system in the case of FSB. This analysis is useful for domestic and international organizations as it helps to better understand the role of national factors in determining Japanese ERSs.