How cultural dimensions are shaping social expectations: the case of European state-owned enterprises' nonfinancial reporting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gianluca Zanellato ◽  
Adriana Tiron-Tudor
Keyword(s):  
Content Analysis ◽  
Cultural Dimensions ◽  
Social Expectations ◽  
The European Union ◽  
Integrated Reporting ◽  
Content Type ◽  
Nonfinancial Information ◽  
European State ◽  
Hofstede’S Cultural Dimensions ◽  
Hofstede's Cultural Dimensions

PurposeThe purpose of the research is to shed light on how the mandatory regulation on nonfinancial information has changed European state-owned enterprises' (SOEs) disclosure levels. In addition, the present research aims to demonstrate, under the lens of legitimacy theory, how Hofstede's cultural dimensions shape social expectations that may have suffered changes after the introduction of a mandatory regulation on nonfinancial reporting.Design/methodology/approachThe paper adopts a mixed approach. First, it employees the content analysis to investigate the disclosure level on 22 of the 24 European SOEs. Second, the authors demonstrate how cultural dimensions take a different role when a change in regulation is introduced using the qualitative comparative analysis (QCA).FindingsThe results reveal a slight increase in disclosure from the year before introducing the directive. Additionally, the results demonstrate how none of Hofstede's cultural dimensions is responsible for high disclosure levels. Although, the sufficiency analysis outlines several combinations of different cultural dimensions that lead to high disclosure levels. In particular, results demonstrate how the core dimensions leading to the outcome changed once the European Union Directive (EUD) has entered into force.Research limitations/implicationsDespite the contributions, the present study is not free of limitations. As the investigated sample is limited to a small number of SOEs, the content analysis adopts a dichotomous approach. The analysis is conducted on integrated reporting, and the fuzzy set QCA results cannot be used for generalization but refer only to the investigated sample. Consequently, further studies should investigate a broader sample of SOEs and organizations that adopt other nonfinancial reporting frameworks. Additionally, a qualitative approach to the reports' analysis is recommended.Practical implicationsIt demonstrates how the EUD on nonfinancial information has impacted the disclosure levels of European SOEs. It adopts a fresh methodology rarely used in accounting. It demonstrates how cultural conditions influence social expectations that determine corporations to disclose more information after the introduction of a regulatory framework.Originality/valueThe paper's theoretical contribution refers to its focus on the public sector, and it adopts a methodology rarely used by accounting scholars.

Cultural impact of human resource practices on job satisfaction

2014 ◽  
Vol 21 (1) ◽  
pp. 55-77 ◽  
Author(s):  
Jeanine Karin Andreassi ◽  
Leanna Lawter ◽  
Martin Brockerhoff ◽  
Peter J. Rutigliano
Keyword(s):  
Job Satisfaction ◽  
Human Resource ◽  
High Performance ◽  
Management Practices ◽  
Job Characteristics ◽  
Cultural Dimensions ◽  
Human Resource Practices ◽  
Content Type ◽  
Hofstede’S Cultural Dimensions ◽  
Hofstede's Cultural Dimensions

Purpose – The purpose of this paper is to determine the effect of high-performance human resource practices on job satisfaction across four cultural regions – Asia, Europe, North America, and Latin America. High-performance human resource practices were used to predict job satisfaction for each region and then compared to determine significant differences. Hofstede's cultural dimensions were employed as a basis for structuring hypothesized differences across cultural regions. Design/methodology/approach – Data were collected from a proprietary industry survey on employee work attitudes. The sample consisted of over 70,000 employees from four large multinational organizations with at least four offices in each of the four regions. Data were analyzed using regression analysis and comparison testing across models. Findings – There are significant relationships between job characteristics and job satisfaction across all regions of the world, with a sense of achievement universally the most important driver. Although job characteristics impact job satisfaction across all regions, there are significant differences in the relative importance of job characteristics on job satisfaction, consistent with Hofstede's cultural dimensions. Practical implications – The findings have implications for tailoring human resource management practices across locations within multinationals. Originality/value – This research is believed to be the first cross-cultural study of human resource practices affecting job satisfaction using multiple organizations and industries.

scholarly journals How do online reviewers’ cultural traits and perceived experience influence hotel online ratings?

2019 ◽  
Vol 31 (12) ◽  
pp. 4543-4573 ◽  
Author(s):  
Marcello Mariani ◽  
Marina Predvoditeleva
Keyword(s):  
Direct Measurement ◽  
Power Distance ◽  
Cultural Dimensions ◽  
Content Type ◽  
Hofstede’S Cultural Dimensions ◽  
Online Ratings ◽  
Cultural Traits ◽  
Hofstede's Cultural Dimensions ◽  
Research Stream ◽  
Measurement Approach

Purpose The purpose of this study is to examine the role and influence of online reviewers’ cultural traits and perceived experience on online review ratings of Russian hotels by taking a direct measurement approach. Design/methodology/approach The authors adopt an explanatory sequential research design consisting of two stages. In the first stage, based on a sample of almost 75,000 Booking.com online reviews covering hotels located in Moscow (Russia), this study examines quantitatively to what extent the cultural traits of online reviewers and hotel guests’ perceived experience in online reviewing affect online ratings also using censored regressions. In the second stage, it interprets the results in light of semi-structured interviews conducted with a convenience sample of managers. Findings Each of the Hofstede’s cultural dimensions (namely, individualism, masculinity, uncertainty avoidance and power distance) exerts a significantly negative influence on the hotel online ratings. More specifically, the higher the levels of individualism, masculinity, uncertainty avoidance and power distance, the lower the hotel’s online ratings. Reviewers’ perceived experience in online reviewing is negatively related to online ratings. Research limitations/implications The study’s findings bear relevant practical implications for hotel managers and online platform managers in countries that are not typically covered by online consumer behavior studies in hospitality such as Russia. From a theoretical viewpoint, this study contributes to cultural studies in hospitality management and marketing with a further development of the nascent research stream taking a direct measurement approach to the study of cultural influences on consumers’ behaviors. Furthermore, this study offers a better and in-depth understanding of the role of cultural traits on electronic word of mouth, as well as international market segmentation theory in online settings. Originality/value The conjoint exploration of the effects of cultural differences and perceived experience in online reviewing adds to the nascent research stream taking a direct measurement approach to the study of the Hofstede’s cultural dimensions on online consumers’ behaviors. The authors make multiple theoretical and methodological contributions, highlighting that online hospitality customers cannot be considered as one homogeneous mass. Instead, the application of Hofstede’s cultural dimensions allows identifying distinctively different online behaviors across international online customers: different online customer groups can be clustered into segments, as they display different online behaviors and give different online evaluations.

The importance and formalization of service quality dimensions: a comparison of Chile and the USA

2014 ◽  
Vol 31 (2) ◽  
pp. 145-151 ◽  
Author(s):  
Rodrigo Guesalaga ◽  
Dennis Pitta
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Cultural Dimensions ◽  
Content Type ◽  
Quality Perceptions ◽  
Hofstede’S Cultural Dimensions ◽  
The Usa ◽  
Quality Dimensions ◽  
Service Quality Dimensions ◽  
Hofstede's Cultural Dimensions

Purpose – Services account for a very large portion of the economic activity in most countries. While there is abundant academic research on service quality, which has focused mainly on determining service quality dimensions, understanding service quality antecedents, and relating service quality to key outcomes, such as customer satisfaction and performance, there is, however, limited research on an increasingly relevant issue, which is how service quality perceptions differ among cultures. The aim of this research is to address this question. Design/methodology/approach – The research used two identical surveys administered to managers in two different cultures. One survey was in English for the US sample and one was in Spanish for the Chilean sample. The surveys measured the importance of the five SERVQUAL service dimensions as well as relevant information about the respondent's experience, position and type of company at which he/she worked. Each country was examined for significant characteristics using Hofstede's cultural dimensions. Hypotheses were developed reflecting the differences expected by the characteristics of the cultures in which the respondents worked. Data was analyzed to extract meaning from the data using ANOVA. Findings – Of the five service quality dimensions (tangibles, reliability, responsiveness, assurance and empathy), reliability is the most important in both countries. Responsiveness is the second most important. Three of the hypotheses testing the difference in perceived importance among service quality dimensions between Chile and the USA, were supported. H1: no difference exists between the two countries in the importance of tangibles, is supported (p=0.000). H2: reliability is more important in Chile than in the USA, is also supported (p=0.039). H3: responsiveness is more important in the USA than in Chile, is supported as well (p=0.012). Research limitations/implications – Use of MBA students as survey respondents limits the generalizability of the results. Despite the fact that each subject was employed in a managerial position within a firm, each subject was also enrolled in an MBA program. Arguably, the subjects are all employed in business but differ from others who are not in degree programs. Practical implications – The research highlights the need to attend to perceptions of service quality globally. The Hofstede cultural dimensions provide a clear and easy to apply framework that allows companies to identify what is important in a host culture. That information will enable service quality adjustments that offer the potential of improving customer satisfaction and firm success. Originality/value – The current research is the first to use two tested conceptualizations to assess differences in service quality importance across cultures. It explores the relationship of Hofstede's cultural dimensions, with perceptions of service quality. It hypothesizes which service quality dimensions will be important based on the characteristics of the culture in which they are delivered. No other study has compared service quality perceptions between the USA and Chile. Each country has a vibrant, free market economy. The study provides a foundation for approaching other markets in Latin America and in countries with similar cultural dimensions.

Beyond monetary motivation: the moderation of Hofstede's cultural dimensions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stephen Tetteh ◽  
Rebecca Dei Mensah ◽  
Christian Narh Opata ◽  
Gloria Nana Yaa Asirifua Agyapong
Keyword(s):  
Cultural Values ◽  
Power Distance ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Cultural Dimensions ◽  
Mobile Telecommunication ◽  
Content Type ◽  
Motivation Factors ◽  
Hofstede’S Cultural Dimensions ◽  
Hofstede's Cultural Dimensions

PurposeThis study explicitly examines how Hofstede's cultural dimensions moderate the relationship between nonmonetary motivation factors and performance.Design/methodology/approachThrough the simple random sampling technique, the hypotheses were tested with a sample of 604 employees from a mobile telecommunication company operating in both China and Ghana, two countries that represent two same and opposite cultural poles on Hofstede's cultural dimensions.FindingsThe results point that employee motives such as relationship, supervision, challenging work and achievement are moderated by cultural values. Whilst employees with high power distance cultural values are highly motivated by high supervision, those with low individualistic cultural values are highly motivated by high relationship. The results also depict that whilst the interaction effects between supervision and power distance and relationship and individualism on performance were marginal for both China and Ghana samples, the interaction effect of achievement and masculinity as well as challenging work and uncertainty avoidance on performance had great differences due to the different cultural values for the two countries.Practical implicationsThis study implies that, as organizations are devising strategies to lower personnel costs in a recessionary period, there is the need to redesign motivation factors that go beyond monetary means and based on the cultural background of an employee in order to improve performance.Originality/valueThis is one of the few studies that focused on nonmonetary motives from a cultural management perspective with samples from emerging economies.

Hofstede’s cultural dimensions in accounting research: a review

2016 ◽  
Vol 24 (4) ◽  
pp. 545-573 ◽  
Author(s):  
Hichem Khlif
Keyword(s):  
Tax Evasion ◽  
Meta Analysis ◽  
Positive Association ◽  
Historical Record ◽  
Cultural Dimensions ◽  
Environmental Disclosure ◽  
Content Type ◽  
Accounting Research ◽  
Hofstede’S Cultural Dimensions ◽  
Hofstede's Cultural Dimensions

Purpose This paper aims to review the use of Hofstede’s cultural dimensions in accounting research over the period 1995-2015. Design/methodology/approach The author combines electronic and manual searches to identify relevant studies using key words like “national culture” or “Hofstede’s cultural dimensions” and “accounting” or “auditing” or “taxation”. The search yields a total number of 35 published studies. For each reviewed stream of research, the author presents its theoretical underpinning and summarises its main results. Findings The paper identifies four main accounting research topics being reporting policy, auditing, taxation and miscellaneous accounting. These studies use three main methodologies including empirical, experiment and meta-analysis. The review reveals that individualism is positively related to corporate reporting policy, while it is associated with low levels of tax evasion. High levels of masculinity are generally associated with low disclosure environments and aggressive accounting manipulations. Finally, long-term orientation has been examined with respect to social environmental disclosure, and findings are supportive of a positive association between both variables. Originality/value This literature review represents a historical record, an introduction and a guidance for researchers who aim to examine whether Hofstede’s cultural dimensions may be useful in explaining other accounting phenomena. It also presents the main criticisms addressed to Hofstede’s framework. Finally, it conducts a critical analysis for reviewed studies and highlights their reductionist approach in explaining accounting phenomena and methodological weaknesses.

Work-family balance and cultural dimensions: from a developing nation perspective

2016 ◽  
Vol 45 (2) ◽  
pp. 315-333 ◽  
Author(s):  
Farveh Farivar ◽  
Roslyn Cameron ◽  
Mohsen Yaghoubi
Keyword(s):  
Social Interaction ◽  
Qualitative Data ◽  
Work And Family ◽  
Cultural Dimensions ◽  
Content Type ◽  
Family Balance ◽  
Hofstede’S Cultural Dimensions ◽  
Work Family Balance ◽  
Hofstede's Cultural Dimensions ◽  
Work Family

Purpose – The purpose of this paper is to examine the relationship between cultural dimensions and the roots of work-family balance issues in a developing non-Western cultural context. Drawing upon Hofstede’s cultural dimensions, the study suggests national cultural dimensions can shape the roots of work-family balance. Design/methodology/approach – A survey was distributed among employees of 12 companies operating in the health industry. The survey collected both quantitative and qualitative data through two separate approaches: seven-point Likert scales and open-ended questions. The data were analyzed via thematic exploratory analysis and fuzzy-set qualitative comparative analysis. Findings – The quantitative data confirms the extant literature in relation to the negative effects of moonlighting, economic hardship and the absence of a comprehensive work-family balance strategy on employee work-family balance. The qualitative data proposes a new variable, weak social interaction, which becomes the most important roots of work-family imbalance at both work and family domain. Practical implications – The present study suggests certain cultural dimensions such as high power distance hinders social interactions in the work and family domains, thereby increasing levels of work conflict, family conflict, and stress. Findings suggest organizations, especially multinationals, need to be cognizant of the role of cultural dimensions on human resource management practices related to work-family balance. Originality/value – Very little literature addresses the impact of Hofstede’s cultural dimensions on work-family balance issues. The present study has contributed to the existing body of literature by introducing a new variable (weak social interaction) as an antecedent of work-family imbalance. Further, the study is the first in Iran that has collected qualitative data to investigate work-family balance issues.

Is there any relation between Hofstede’s cultural dimensions and corruption in developing countries?

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Danur Condro Guritno ◽  
Mahrus Lutfi Adi Kurniawan ◽  
Irfan Mangkunegara ◽  
Bhimo Rizky Samudro
Keyword(s):  
Developing Countries ◽  
Quantile Regression ◽  
Empirical Evidence ◽  
Cultural Dimensions ◽  
Research Approach ◽  
Cultural Dimension ◽  
Analysis Tool ◽  
Content Type ◽  
Hofstede’S Cultural Dimensions ◽  
Hofstede's Cultural Dimensions

Purpose This paper aims to investigate the relation between the cultural dimensions of Hofstede and corruption in developing countries. Design/methodology/approach This study uses a quantitative research approach with multiple regression analysis and quantile regression (QR) analysis. Findings The results showed that all cultural dimensions except power distance index (PDI) influence the level of corruption in developing countries. This study also found something interesting from the significance of the cultural dimensions of individualism and uncertainty avoidance (UAI) in the regression model. The community of developing countries tends to be collective which means that the level of corruption in the country is getting higher. The cultural dimension of UAI in developing countries is also interesting to study because of the positive relation with the Corruption Personal Index value which means it tends to be freer from corruption. Research limitations/implications This research is limited to the number of samples and the scope of the Hofstede’s cultural dimensions which are limited in developing countries. Practical implications The results of this research can add empirical evidence related to cultural variables and corruption, especially in developing countries. Social implications This research is expected to be a reference on cultural aspect and corruption in developing countries to be studied more deeply to investigate the causes of corruption in developing countries. Originality/value This is a preliminary study using cultural dimension and corruption in developing countries with quantile regression (QR) as an analysis tool and can add empirical evidence about the cultural dimensions and corruption.

National culture and corporate governance codes

2017 ◽  
Vol 17 (1) ◽  
pp. 152-163 ◽  
Author(s):  
Sarah A. Humphries ◽  
Catherine Whelan
Keyword(s):  
Corporate Governance ◽  
National Culture ◽  
Cultural Influences ◽  
Cultural Dimensions ◽  
Content Type ◽  
Country Level ◽  
Hofstede’S Cultural Dimensions ◽  
Corporate Governance Codes ◽  
Hofstede's Cultural Dimensions ◽  
The Relationship

Purpose This study aims to investigate the relationship between national culture and best practices as recommended in country-level corporate governance codes. Design/methodology/approach Measures for four corporate governance variables – board independence, gender composition, board leadership and meeting frequency – were collected from corporate governance codes for 55 countries. Scores from Hofstede’s cultural dimensions – power distance, individualism vs collectivism, masculinity vs femininity and uncertainty avoidance – were gathered for these same countries. Average scores on the cultural dimensions were compared for groups of countries based on each of the corporate governance variables. Findings Data analyses reveal significant relationships between Hofstede’s cultural dimensions and the four characteristics of corporate governance examined in this study. Results highlight the importance of understanding cultural influences on board characteristics for companies considering international expansions or partnerships. Originality/value While prior studies have focused on the influence of national culture at the company level, this study examines the relationship at the regulatory level through review of country-level corporate governance codes.

scholarly journals Cross-cultural differences in adopting mobile augmented reality at cultural heritage tourism sites

2018 ◽  
Vol 30 (3) ◽  
pp. 1621-1645 ◽  
Author(s):  
Timothy Hyungsoo Jung ◽  
Hyunae Lee ◽  
Namho Chung ◽  
M. Claudia tom Dieck
Keyword(s):  
Augmented Reality ◽  
Cultural Heritage ◽  
Cultural Differences ◽  
Heritage Tourism ◽  
Cultural Dimensions ◽  
Content Type ◽  
Hofstede’S Cultural Dimensions ◽  
Hofstede's Cultural Dimensions ◽  
Cultural Heritage Tourism ◽  
Target Markets

Purpose Augmented reality (AR) is increasingly used in cultural heritage tourism sites for the enhancement of the tourist experience. However, behavioral intention to adopt AR is dependent on cultural traits, and close investigation is required on cultural differences. To explore these cultural differences and the effect on AR acceptance in cultural heritage tourism sites, this study aims to focus on the aesthetic and hedonic characteristics of AR applications. Design/methodology/approach Data were collected in two countries with strong contrasts in Hofstede’s cultural dimensions to explore cultural differences in AR acceptance. In total, 145 questionnaires were collected in Deoksugung Palace, South Korea, and 119 questionnaires were collected in the An Post Museum, Republic of Ireland. Data were analyzed using PLS Graph 3.0. Findings The findings confirmed that the aesthetics of AR have a strong influence on perceived enjoyment. Furthermore, this study supported the notion that high power distance, collectivism and high uncertainty avoidance culture such as South Korea’s perceives stronger dependence on social influence and the hedonic characteristics of AR. Practical implications AR innovation and marketing within the hospitality and tourism industry requires an understanding of cultural differences to ensure successful implementation. In addition, tourism and hospitality managers need to ensure that the needs and requirements of different target markets are met. Originality/value This study applied Hofstede’s cultural dimensions to explore the differences between two very distinct countries with regard to AR acceptance. The findings provide important implications for the implementation of tourism AR applications for different countries, especially considering international target markets.

Changing attitudes towards diversity: The Netherlands and Morocco compared

2015 ◽  
Vol 53 (9) ◽  
pp. 2135-2155 ◽  
Author(s):  
Sophie Hennekam ◽  
Loubna Tahssain-Gay
Keyword(s):  
The Netherlands ◽  
Cultural Dimensions ◽  
Human Resource Managers ◽  
Content Type ◽  
Cross Cultural Comparison ◽  
Resource Managers ◽  
Hofstede’S Cultural Dimensions ◽  
Attitudes Toward Diversity ◽  
Hofstede's Cultural Dimensions ◽  
Changing Attitudes

Purpose – The purpose of this paper is to provide a cross-cultural comparison of the attitudes toward diversity among human resource managers working for the same multinational company in the Netherlands and Morocco. Design/methodology/approach – In total, 35 semi-structured in-depth interviews were conducted by telephone and were analyzed by the use of content analysis. Hofstede’s cultural dimensions were used as theoretical framework. Findings – The findings suggest that attitudes toward diversity are changing and not always in line with Hofstede’s scores from 2010. Differences between the Netherlands and Morocco are discussed and trends in both countries are outlined. Originality/value – While it has been argued that Hofstede’s cultural dimensions are relatively stable over time, the findings show that attitudes toward diversity are evolving in the light of the changing environment and that other cultural factors also play an important role.

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