National culture and fraud risk: exploratory evidence

2014 ◽  
Vol 12 (2) ◽  
pp. 161-176 ◽  
Author(s):  
Dessalegn Getie Mihret
Keyword(s):  
National Culture ◽  
Design Methodology ◽  
Risk Exposure ◽  
Content Type ◽  
Independent Variables ◽  
Fraud Risk ◽  
Culture Dimensions ◽  
Corruption Index ◽  
High Power Distance

Purpose – The purpose of this paper is to test the association between national culture dimensions and exposure to fraud with a view to drawing implications for understanding fraud risk. Design/methodology/approach – The study is based on a sample of 66 countries. Regression analysis is conducted using Hofstede’s national culture dimensions as independent variables and fraud risk as a dependent variable. Transparency International’s corruption index was used as a proxy for fraud risk. Findings – Results suggest high fraud risk exposure in countries with high power distance and those having limited long-term orientations. Research limitations/implications – The study informs deeper understanding of fraud risk through analysis of fraud risk in a culturally relative sense. Originality/value – This is the first study (known to the author) to draw the implications of national culture for understanding fraud risk.

National culture and leverage adjustments

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Svetlana Orlova ◽  
Grant Harper
Keyword(s):  
National Culture ◽  
Cultural Dimensions ◽  
Partial Adjustment ◽  
Content Type ◽  
Speed Of Adjustment ◽  
Partial Adjustment Model ◽  
High Power Distance ◽  
Available Information ◽  
The Impact

PurposeThe purpose of this paper is to explore the impact of national culture on leverage speed of adjustment (SOA) across countries.Design/methodology/approachWe use a partial adjustment model to estimate the impact of national culture (assessed using Hofstede's six cultural dimensions) on leverage SOA.FindingsWe find that culture does significantly affect the degree to which firms deviate from target debt level and the speed of adjustment (SOA) of leverage. High power distance, individualism and masculinity are associated with a slower SOA, while high long-term orientation, uncertainty avoidance and indulgence result in a faster SOA. Additionally, cultural characteristics affect leverage SOA differently when firms are underlevered versus overlevered and when firms have small versus large deviations from the target level of debt. We suggest that these effects can be explained by agency motives.Research limitations/implicationsThe results of the study are based on available information for firms from 53 countries.Originality/valueThis study is, to the best of our knowledge, the first to examine the impact of national cultural traits on leverage SOA in international settings.

National culture and inter-tier price competition

2014 ◽  
Vol 23 (2) ◽  
pp. 131-138
Author(s):  
K. Sivakumar
Keyword(s):  
Prospect Theory ◽  
National Culture ◽  
Price Competition ◽  
Content Type ◽  
Culture Dimensions ◽  
Research Propositions ◽  
High Tier ◽  
Practical Implications

Purpose – This research aims to examine the role of national culture dimensions in the nature of tier competition between high-tier brands and low-tier brands. Design/methodology/approach – It starts with a conceptual framework based on prospect theory to explain the asymmetric inter-tier competition. It then describes how the national culture dimensions influence the implications of prospect theory and as a result, the nature of inter-tier competition. The paper uses Hofstede's framework to operationalize national culture and derives a number of research propositions that explicate the role of national culture in inter-tier price competition. Findings – The study finds that the extent of asymmetry favouring high-tier brands over low-tier brands depends on the national culture dimensions. Whereas high levels of individualism, power distance, uncertainty avoidance, and masculinity increase the asymmetry favouring high-tier brands, higher long-term orientation decreases asymmetric price competition favouring high-tier brands. Practical implications – The findings offer important guidelines for understanding the nature of inter-tier price competition as a function of national culture. Originality/value – This is the first study to extend inter-tier price competition in the global setting and also the first study that links national culture with prospect theory to examine the boundary conditions of inter-tier price competition.

Online viewers’ choices over advertisement number and duration

2020 ◽  
Vol 14 (2) ◽  
pp. 215-238
Author(s):  
Stephen Nettelhorst ◽  
Laura Brannon ◽  
Angela Rose ◽  
Whitney Whitaker
Keyword(s):  
Exposure Time ◽  
Design Methodology ◽  
Persuasive Messages ◽  
Content Type ◽  
Independent Variables ◽  
Research Designs ◽  
Total Exposure Time ◽  
Online Simulations ◽  
Independent Variable ◽  
Two Independent Variables

Purpose The purpose of this study is to investigate online viewers’ preferences concerning the number and duration of video advertisements to watch during commercial breaks. The goal of the investigations was to assess whether online viewers preferred watching a fewer number of advertisements with longer durations or a greater number of advertisements with shorter durations. Design/methodology/approach Two studies used experimental research designs to assess viewers’ preferences regarding advertisements. These designs used two independent variables and one dependent variable. The first independent variable manipulated the type of choice options given to online viewers (e.g. one 60 s or two 30 s advertisements). The second independent variable manipulated when the choice was given to online viewers (i.e. at the beginning of the viewing experience or in the middle of the experience). The dependent variable measured viewers’ choices concerning their preferred advertisement option. Findings The results across both studies found that participants made choices that minimized total advertisement exposure time when possible. When minimizing total exposure time was not possible, participants made choices that minimized the number of exposures instead. Originality/value These investigations extend the literature on advertisement choice by examining online viewers’ preferences about the format of their advertising experience rather than the content of the persuasive messages themselves. In addition, these investigations provide value by investigating viewers’ responses to stimuli within realistic online simulations rather than abstract hypotheticals.

Intertwining CSR with strategy – the way ahead

2014 ◽  
Vol 14 (2) ◽  
pp. 211-219 ◽  
Author(s):  
Shital Jhunjhunwala
Keyword(s):  
Business Strategy ◽  
Design Methodology ◽  
Business Models ◽  
Corporate Strategy ◽  
Sustainable Business ◽  
Socially Responsible ◽  
Content Type ◽  
Sustainable Business Models ◽  
Corporate Social

Purpose – The purpose of this paper is to emphasize the importance and means of making corporate social responsibility (CSR) an integral part of corporate strategy with the help of case studies. Design/methodology/approach – The article explores the transformation of business from being egocentric to socially responsible. With the use of examples it demonstrates how integrating CSR into strategy can create sustainable business models. Findings – Firms need to develop a framework for integrating CSR into their business strategy for long term successful survival. Social implications – Corporates and society are intertwined and mutually dependent. Business cannot survive without society's acquiescence nor succeed without its active support. Originality/value – The article explains the benefits of CSR and how to make it an integral part of business strategy to gain a competitive advantage.

Building a new resilience

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Buell Hirsch
Keyword(s):  
Cyber Security ◽  
Design Methodology ◽  
Business Leaders ◽  
Human Potential ◽  
Global Business ◽  
Content Type ◽  
Business System ◽  
New Business ◽  
Practical Implications

Purpose The purpose of the viewpoint is to examine the various ways in which the pandemic has exposed structural vulnerabilities in global business infrastructures that have long existed and been long ignored. It urges business leaders not to return to a “new normal” but make fundamental changes to ensure that their businesses are truly resilient and can withstand future threats more effectively. Design/methodology/approach The viewpoint looks at the various kinds of vulnerability to which businesses are exposed – such as supply chain, human capital, cyber security and climate change – and proposes ways to ensure that businesses, as well as shareholders and government entities work together to build true resilience. Findings At its core, the viewpoint exposes the various ways in which businesses have turned a blind eye to vulnerabilities that have always lurked just below the surface and suggests. The argument is that to secure the long-term future of our global business system, we can no longer remain oblivious to fundamental weaknesses in our infrastructures. Research limitations/implications The viewpoint looks selectively at the available data and is, therefore, by definition, subjective and non-comprehensive. Practical implications If businesses and shareholders truly take the recommendations of this viewpoint to heart, we can build a more resilient future through long-term investments in risk management infrastructures of all kinds that will secure a more prosperous and stable future. Social implications Developing a more resilient and stable global business infrastructure will help reduce the business volatility deriving from last minute responses to predictable threats. This will, in turn, help provide more stable, fulfilling employment, especially in developing countries that will act as a fly wheel for the secure development of human potential around the world. Originality/value While there has been much speculation of what the “new business normal” will look like once the pandemic has been conquered, this is, the author believes, the first piece to look concretely on how we can not only “build back better” but build back more soundly for the long term.

scholarly journals Accountability reporting objectives of Māori organizations

2018 ◽  
Vol 30 (4) ◽  
pp. 433-443 ◽  
Author(s):  
Russell Craig ◽  
Rawiri Taonui ◽  
Susan Wild ◽  
Lũcia Lima Rodrigues
Keyword(s):  
New Zealand ◽  
Design Methodology ◽  
Indigenous Communities ◽  
Core Values ◽  
Annual Reports ◽  
Content Type ◽  
Cultural Activities ◽  
The Core ◽  
Regional Associations

Purpose This paper aims to highlight the accountability reporting objectives of four Māori-controlled organizations. The examples cited reflect the core values of the indigenous Māori people of New Zealand (Aotearoa) and help demonstrate how these values are manifest in the accountability reporting of Māori-controlled organizations. Design/methodology/approach Narrative sections of ten annual reports of two small and two large Maori organizations, drawn variously from their financial years ending in the calendar years 2009 to 2014, are read closely. These organizations represent diverse tribal and regional associations in terms of size, scope and structure; and in terms of the business, social and cultural activities they pursue. Findings Three core Māori values are identified: spirituality (wairuatanga); intergenerationalism and restoration (whakapapa); and governance, leadership and respect (mana and rangatiratanga). The commitment to these values and the way this commitment is reflected in accountability reports of Maori organizations, is presented. Originality/value The examples provided, and the associated discussion, should help inform reporting initiatives of organizations that are seeking better accountability in terms of their long-term engagement with indigenous communities, the environment and broader society.

Cameroonian perspectives on entrepreneurship: discovering subcultural heterogeneity

2018 ◽  
Vol 12 (3) ◽  
pp. 258-277
Author(s):  
Dave Valliere
Keyword(s):  
National Culture ◽  
Design Methodology ◽  
Q Methodology ◽  
Public Policies ◽  
Attitudes And Beliefs ◽  
Cultural Attitudes ◽  
Content Type ◽  
Regional Effects ◽  
Entrepreneurial Activities ◽  
Practical Implications

Purpose This paper aims to explore cultural attitudes and beliefs about entrepreneurship in the southwestern region of Cameroon. This study also identifies the existence of subcultural variations with important implications for the development of entrepreneurial activities in Cameroon. Design/methodology/approach The paper uses the hybrid qualitative/quantitative Q methodology to survey and analyze a purposively diverse sample of individuals and thereby discover subcultural structures and patterns to the attitudes and beliefs that exist in Cameroonian culture. Findings This study discovers three distinct subcultures that differ significantly in their attitudes and beliefs about entrepreneurship. These subcultures can neither be predicted from commonly used national measures of cultures, such as those of Hofstede, nor are they directly attributable to regional effects. Research limitations/implications The author calls into question the continuing use of national culture as a construct in explaining and predicting entrepreneurial activities, through discovery of subcultures at odds with national measures. Further research should be undertaken to assess the prevalence within Cameroonian society of the three widely different subcultures identified here. Practical implications This paper highlights the importance of incorporating subcultural variations in attitudes and beliefs (whether regional, tribal or other) in the development and implementation of public policies to affect national entrepreneurship. Originality/value The paper applies a novel methodology to qualitatively explore the subjective variations in the meaning and value of entrepreneurship in Cameroonian society, and to quantitatively develop a structure or typology to these variations.

Barriers to Arab female academics’ career development

2017 ◽  
Vol 40 (10) ◽  
pp. 1058-1080 ◽  
Author(s):  
Waed Ensour ◽  
Hadeel Al Maaitah ◽  
Radwan Kharabsheh
Keyword(s):  
Career Development ◽  
National Culture ◽  
Design Methodology ◽  
Social Economic ◽  
Academic Career ◽  
Document Analysis ◽  
Labour Law ◽  
Content Type ◽  
Hrm Practices

Purpose Arab female academics struggle to advance within their universities in both academic and managerial ranks. Accordingly, this study aims to investigate the factors hindering Arab women’s academic career development through studying the case of Jordanian academic women. Design/methodology/approach Data were gathered through document analysis (Jordan constitution, Jordanian Labour Law and its amendments, higher education and scientific research law, Jordanian universities’ law and universities’ HR policies and regulations), interviews with 20 female academics and a focus group with 13 female academics (members of the Association of Jordanian Female Academics). Findings The results indicate female academics as tokens facing many interconnected and interrelated barriers embodied in cultural, social, economic and legal factors. The findings support the general argument proposed in human resource management (HRM) literature regarding the influence of culture on HRM practices and also propose that the influence of culture extends to having an impact on HR policies’ formulation as well as the formal legal system. Originality/value The influence of culture on women’s career development and various HR practices is well established in HR literature. But the findings of this study present a further pressure of culture. HR policies and other regulations were found to be formulated in the crucible of national culture. Legalizing discriminatory issues deepens the stereotypical pictures of women, emphasizing the domestic role of women and making it harder to break the glass ceiling and old-boy network.

Professional trilemma of students with family business experience

Kybernetes ◽  
2016 ◽  
Vol 45 (3) ◽  
pp. 446-460 ◽  
Author(s):  
Jaka Vadnjal ◽  
Predrag Ljubotina
Keyword(s):  
Family Business ◽  
Design Methodology ◽  
Future Research ◽  
Related Factors ◽  
Senior Student ◽  
Content Type ◽  
East European ◽  
Educational Backgrounds ◽  
The Mean

Purpose – Family businesses represent the largest share of small-sized firms in majority of economies around the world. Having in mind the global economic situation this trend is expected to be continued. With the goal of better understanding of the process of transferring the business to the next generation, which ensures a long-term success, the purpose of this paper is to investigate expectations of student’s with family business background. Design/methodology/approach – The research addresses the issue of an individual’s perception of entrepreneurship and the related factors that influence individual’s decision on whether to build a career as an employee, become a successor of family business or start own business as an independent entrepreneur. The authors separately analyzed West European (data from another study), East European and Slovenian senior student population for the purpose of comparative study. Students were surveyed and binominal regression was used for statistics. Findings – The results show differences between investigated populations and positions Slovenian students in the mean. The authors anticipate that differences are caused by historical, cultural and educational backgrounds. This challenging area is raising a lot of sub-questions for possible future research. Originality/value – The value of the study is in the replication of the existing methodology from the benchmarking study and result comparison.

The effect of green purchasing on purchasing performance: the moderating role played by long-term relationships and strategic integration

2016 ◽  
Vol 31 (2) ◽  
pp. 312-324 ◽  
Author(s):  
Javier González-Benito ◽  
Gustavo Lannelongue ◽  
Luis Miguel Ferreira ◽  
Carmen Gonzalez-Zapatero
Keyword(s):  
Design Methodology ◽  
Purchasing Management ◽  
Environmental Practices ◽  
Content Type ◽  
Strategic Integration ◽  
Green Purchasing ◽  
The Impact ◽  
The Relationship ◽  
Moderating Role

Purpose – The purpose of this paper is to analyse the relationship between the environmental management of purchases and firm performance. The authors examine the moderating role played by two variables: the establishment of long-term relationships with suppliers and the strategic integration of the purchasing function. Design/methodology/approach – The authors conduct an empirical study on a sample of 100 Portuguese firms. Findings – Evidence reveals that green purchasing management improves the performance of the purchasing function, although the impact is greater when the organisation forges lasting alliances with its suppliers. Originality/value – This paper contributes to the study of the consequences of introducing environmental practices into the purchasing function, especially with regards to the formation of a panel of sustainable suppliers. Specifically, this research provides evidence to show that the implementation of those practices has positive impacts on the operating performance of the purchasing function and that the said effect is greater when a firm establishes long-term relationships with its suppliers.

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