Boundaries on the Move. The Impact of Cultural Values and Language on Organizational Design and Communication within an Organization in Thailand

2005 ◽  
Vol 11 (4) ◽  
pp. 519-533 ◽  
Author(s):  
Geeske Boode
1984 ◽  
Vol 9 (2) ◽  
pp. 143-154 ◽  
Author(s):  
K. Pratap Reddy

Organizational structure has been the focus of many studies in recent years. In most of these studies, the impact of culture on organizational structure is not considered. The paper argues that cultural values of the members of an organization influence its structure significantly, and this has been discussed in the Indian context. Implications of cultural impact on organizational structure for developing countries are indicated.


2012 ◽  
Vol 43 (4) ◽  
pp. 222-231 ◽  
Author(s):  
Nina Hansen ◽  
Tom Postmes ◽  
Nikita van der Vinne ◽  
Wendy van Thiel

This paper studies whether and how information and communication technology (ICT) changes self-construal and cultural values in a developing country. Ethiopian children were given laptops in the context of an ICT for development scheme. We compared children who used laptops (n = 69) with a control group without laptops (n = 76) and a second control group of children whose laptop had broken down (n = 24). Results confirmed that after 1 year of laptop usage, the children’s self-concept had become more independent and children endorsed individualist values more strongly. Interestingly, the impact of laptop usage on cultural values was mediated by self-construal (moderated mediation). Importantly, modernization did not “crowd out” traditional culture: ICT usage was not associated with a reduction in traditional expressions (interdependent self-construal, collectivist values). Theoretical and practical implications are discussed.


Author(s):  
Priyastiwi Priyastiwi

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance


2020 ◽  
Vol 21 (1) ◽  
pp. 27
Author(s):  
Nyoman Wijana ◽  
I Gusti Agung Nyoman Setiawan ◽  
Sanusi Mulyadiharja ◽  
I Gede Astra Wesnawa ◽  
Putu Indah Rahmawati

This research aimed to know the implementation of environmental conservation in terms of cultural value orientation, including humanistic nature orientation, man-nature orientation, time orientation, activity orientation, and relational orientation. The population of this research was the entire community in traditional village Tenganan Pegringsingan, Karangasem, Bali. This research sample amounted to 25 people, consisting of the conventional village apparatus, community leaders, and the general public. Methods of data collection were the method of observation, interview, questionnaire, and checklist. The collected data were analyzed descriptively. This research indicated that the orientation of cultural values of humanistic nature orientation and man-nature orientation had an excellent quality. The time orientation, activity orientation, and relational orientation parameters had good quality. Culture in the study community generally showed a positive thing, so the impact of culture on the quality of the environment, in general, was excellent. The results of observations in the field revealed that there were all community activities at Tenganan Pegringsingan that could not cause environmental pollution. Therefore, the role of traditional regulation or awig-awig to regulate environmental and social-culture.


2021 ◽  
Vol 10 (2) ◽  
pp. 1-19
Author(s):  
Oliver Korn ◽  
Neziha Akalin ◽  
Ruben Gouveia

This article presents a study of cultural differences affecting the acceptance and design preferences of social robots. Based on a survey with 794 participants from Germany and the three Arab countries of Egypt, Jordan, and Saudi Arabia, we discuss how culture influences the preferences for certain attributes. We look at social roles, abilities and appearance, emotional awareness and interactivity of social robots, as well as the attitude toward automation. Preferences were found to differ not only across cultures, but also within countries with similar cultural backgrounds. Our findings also show a nuanced picture of the impact of previously identified culturally variable factors, such as attitudes toward traditions and innovations. While the participants’ perspectives toward traditions and innovations varied, these factors did not fully account for the cultural variations in their perceptions of social robots. In conclusion, we believe that more real-life practices emerging from the situated use of robots should be investigated. Besides focusing on the impact of broader cultural values such as those associated with religion and traditions, future studies should examine how users interact, or avoid interaction, with robots within specific contexts of use.


2006 ◽  
Vol 24 (5) ◽  
pp. 327-345 ◽  
Author(s):  
Loïc Plé

PurposeThe purpose of this research is to explore the combining of marketing and organizational literature. This paper seeks to evaluate the relationships between multichannel coordination and customer participation, as seen through the lens of potential customer opportunism. It aims at showing the impact of this opportunism on the organizational design of multiple channels structures.Design/methodology/approachThe research reports on an exploratory case study in a French retail bank. A total of 25 in‐depth interviews were conducted, and the use of other sources enabled data triangulation.FindingsThe results show first that an increase in the number of distribution channels is liable to favor customer opportunistic behavior. To counter this, the bank mainly relies on impersonal coordination modes. An emerging result highlights the role of the customer as a “perceptual filter” between the different channels of employees.Research limitations/implicationsCustomer opportunism is studied via channels employees perceptions. An investigation using a customer survey may help to better understand this construct, e.g. to identify its antecedents, and to measure it precisely. Moreover, further qualitative and/or quantitative studies with larger sample sizes are needed to try and generalize these results.Practical implicationsIt is recommended not to forget that customers can facilitate or hinder multichannel coordination. Retail banks have the power to use them conveniently, provided that they are fully conscious of the scope of the “partial employee” role played by the customer.Originality/valueThis paper broadens understanding of how multichannel distribution structures are coordinated, and in a way belies traditional organizational design literature. The emerging result gives birth to the concept of “reversed interactive marketing”, which has interesting theoretical and practical repercussions.


2021 ◽  
Author(s):  
Wai-Chung Ho

Globalization, Nationalism, and Music Education in the Twenty-First Century in Greater China examines the recent developments in school education and music education in Greater China – Mainland China, Hong Kong, and Taiwan – and the relationship between, and integration of, national cultural identity and globalization in their respective school curriculums. Regardless of their common history and cultural backgrounds, in recent decades, these localities have experienced divergent political, cultural, and educational structures. Through an analysis of the literature, official curriculum documents, approved music textbooks, and a survey questionnaire and in-depth interviews with music teachers, this book also examines the ways in which policies for national identity formation and globalization interact to complement and contradict each other in the context of music education in respect to national and cultural values in the three territories. Wai-Chung Ho’s substantive research interests include the sociology of music, China’s education system, and the comparative study of East Asian music education. Her research focuses on education and development, with an emphasis on the impact of the interplay between globalization, nationalization, and localization on cultural development and school music education.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Medhat Endrawes ◽  
Shane Leong ◽  
Kenan M. Matawie

Purpose This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism. Design/methodology/approach Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability. Findings The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards. Originality/value To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.


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