Methodological issues in group-referenced measurement of Indian culture

2015 ◽  
Vol 4 (2) ◽  
pp. 226-250
Author(s):  
Wolfgang Messner ◽  
Norbert Schäfer
Keyword(s):  
Organizational Behavior ◽  
Empirical Research ◽  
Academic Research ◽  
Cultural Dimensions ◽  
Ordinal Scale ◽  
Indian Culture ◽  
Data Set ◽  
Content Type ◽  
Globe Study ◽  
Services Industry

Purpose – The cultural dimensions of the Hofstede and Global Leadership and Organizational Behavior Effectiveness (GLOBE) studies are often used to capture cultural differences and operationalize them in academic research, corporate business, and teaching. The purpose of this paper is to investigate if this context is appropriate for the Indian information technology (IT) offshore services industry; that is, if Indian culture can be measured with group-referenced items, averaged, and explained by discrete dimensions. Design/methodology/approach – The authors devised items based on the GLOBE study, and conducted empirical research with 291 employees of two services sourcing providers in Pune and Bangalore, India. The authors then scrutinized the data set on item and dimension level using statistical methods, such as interrater agreement, t-test, arithmetic mean, and standard deviation. Findings – An interpretation of the analysis posits that cultural assumptions based on dimensions and means are problematic in the context of the Indian IT offshore services industry. The two digit exact values of the GLOBE study (and similarly the ordinal scale by Hofstede) suggest a level of accuracy and absoluteness which could not be replicated in the empirical research. Therefore, one authors should be very careful referring to Indian national culture when conducting intercultural awareness programs and coaching international teams who are engaging with India. Originality/value – The GLOBE study omits to report basic statistics of questionnaire development. Through this replication study in India, the authors provide empirical evidence that the construct validity of cultural dimensions and the concept of national/group averages may be flawed.

Does national culture influence management's accounting behaviour and strategy? – an empirical analysis of European IFRS adopters

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lucas Reisch
Keyword(s):  
Organizational Behavior ◽  
National Culture ◽  
Cultural Influences ◽  
Cultural Dimensions ◽  
Institutional Setting ◽  
Data Set ◽  
Content Type ◽  
Legal Enforcement ◽  
Specific Factors ◽  
Strategy Variables

PurposeThis study examines, in a European context, whether a management-induced International Financial Reporting Standards (IFRS) accounting strategy is affected by national culture. It analyses the association between management's accounting strategy and Hofstede's cultural dimensions of individualism and uncertainty avoidance, as well as institutional and firm-specific factors.Design/methodology/approachUsing hand-collected accounting decisions from 301 annual reports of firms from 14 European countries in 2017, a model is developed to identify two ordinally scaled accounting strategy variables, each representing the aggregated effect of the decisions on earnings and equity ratio. Afterwards, the effect of the cultural dimensions on these accounting-strategy variables is analysed by an ordered logistic regression.FindingsThe results do not support an association between management's accounting strategy and national culture, complementing the previous critical literature on values-based theories of culture. However, there is evidence that national legal enforcement, disclosure requirements and firm size explain differences in management's accounting strategy across countries.Research limitations/implicationsUsing the cultural value dimensions of the Global Leadership and Organizational Behavior Effectiveness (GLOBE) project, the findings are robust and stable. However, the study is limited to a European data set and the sample year.Practical implicationsThis study contributes to the discussion on the transparency and comparability of IFRS accounting. The results imply that these issues are not affected by cultural differences but rather by differences in institutional and firm-specific factors. In order to bring about improvements, regulators should establish a uniform institutional setting, while the standard setter should reduce the number of implicit and explicit accounting choices embodied in the IFRS.Originality/valueThe paper advances the understanding of cultural influences on management's IFRS accounting behaviour by providing an alternative to the existing accruals approach.

scholarly journals Psychology and interviewing: what direction now in our quest for reliable information?

2011 ◽  
Vol 13 (2) ◽  
pp. 135-144 ◽  
Author(s):  
Gavin E. Oxburgh ◽  
Coral J. Dando
Keyword(s):  
Empirical Research ◽  
Academic Research ◽  
Psychological Theory ◽  
Investigative Interviewing ◽  
Future Directions ◽  
Content Type ◽  
The Impact ◽  
Emergent Theory ◽  
And Training ◽  
Do So

PurposeThe purpose of this paper is to discuss two distinct but interrelated areas, namely witness/victim and suspect interviewing, and to argue that both must continue to evolve, suggest how they might do so, and that this process must be driven by emergent theory and contemporary empirical research.Design/methodology/approachThe paper outlines the impact of psychological theory and empirical research to investigative interviewing in recent decades.FindingsIt is argued that in order to stay ahead of the game, the field of investigative interviewing (suspect and witness) must continue to evolve in such a manner that not only protects and fosters the important practitioner/academic relationship, but also ensures that future directions are driven by empirical research, with recourse to emergent theory.Originality/valueThe paper outlines the impact of psychological theory and empirical research on investigative interviewing and the consequent enhancement of the interviewing of both suspected offenders and witnesses. The paper demonstrates that working closely together academic research can make a difference, and influence law, policy decisions and training guidelines in order to improve practice.

Bridge and redundant ties in networks: the impact on innovation in food SMEs

2015 ◽  
Vol 18 (3) ◽  
pp. 355-379 ◽  
Author(s):  
Ghasem Shiri ◽  
Loïc Sauvée ◽  
Zam-Zam Abdirahman
Keyword(s):  
Empirical Research ◽  
Positive Impact ◽  
Process Innovation ◽  
Innovation Activity ◽  
Data Set ◽  
Content Type ◽  
Wide Range ◽  
Product And Process Innovation ◽  
Product And Process ◽  
The Impact

Purpose – The purpose of this paper is to study the impact of networks diversity on innovation activity of firms. It aims to review the structural issue in innovation networks and to distinguish different structures of networks for product and process innovation through an empirical research. Design/methodology/approach – Using a data set of 348 European agri-food firms, the authors study the impact of bridge and redundant ties on product and process innovation of firms. This is an empirical research based on an online survey in five European countries. Findings – The finding shows that bridge ties (measured by the number of heterogeneous networks in which firm participate) always facilitate product innovation in firms. The authors found also that a high number of heterogeneous ties in term of partners (simultaneous presence of redundant and non-redundant ties) motivate both product and process innovation in firms. Furthermore, the authors found a positive impact of network competence on process innovation. Research limitations/implications – The measures of bridge ties and redundant ties are indirect measures. This choice is a willing choice. Direct measurement of bridge and redundant ties always requires in-depth interviews with firms managers and thereby are limited by the number of observations. Originality/value – Research on innovations networks are dominated by case studies and researches with limited number of observations. Studying the networking behaviour, particularly the tie selection, of a wide range of firms brings additional knowledge in this field of research.

Bridging the gap between corporate social responsibility performance and tax aggressiveness

2020 ◽  
Vol 33 (4) ◽  
pp. 825-855 ◽  
Author(s):  
Eduardo Ortas ◽  
Isabel Gallego-Álvarez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Cultural Dimensions ◽  
Economic Sectors ◽  
Data Set ◽  
Content Type ◽  
Tax Aggressiveness ◽  
Corporate Social

PurposeThis paper addresses the role of corporate social responsibility (CSR) performance as a potential mechanism for reducing firms' likelihood of engaging in tax aggressiveness (TAG). The paper also contributes to the existing literature by addressing the moderating effect of national cultures on the link between CSR performance and corporate TAG.Design/methodology/approachThe focus is placed on an unbalanced panel of 2,696 companies distributed in 30 countries and seven economic sectors over the period of 2002–2014.FindingsThe results provide support for those companies achieving high corporate social performance (CSP), corporate environmental performance (CEP) and corporate governance performance (CGP) being less likely to engage in aggressive tax practices. Finally, the results identify some national cultural dimensions moderating the link between disaggregated measures of CSR performance and firms' TAG.Research limitations/implicationsThe difficulty of accessing CSR and TAG data for non-listed companies could bias the data set towards a compliant company profile because of the higher visibility. In addition, the use of effective tax rates to examine firms' TAG should be interpreted with some caution.Practical implicationsThe paper's findings provide unique and useful information for company stakeholders and managers aiming to address the factors that enhance firms' incentives to engage in aggressive tax practices.Originality/valueThis paper addresses the multidimensional nature of CSR performance by analysing the links between CSP, CEP and CGP and corporations' TAG. Furthermore, the research addresses the way in which national culture moderates the links between disaggregated measures of CSR performance and corporate TAG.

Entrepreneurial orientation and performance of SMEs in the services industry

2015 ◽  
Vol 28 (2) ◽  
pp. 194-212 ◽  
Author(s):  
María José Rodríguez-Gutiérrez ◽  
Pilar Moreno ◽  
Pilar Tejada
Keyword(s):  
Entrepreneurial Orientation ◽  
National Level ◽  
Business Environment ◽  
Data Set ◽  
Unit Of Analysis ◽  
Content Type ◽  
Competitive Success ◽  
Resources And Capabilities ◽  
Services Industry ◽  
And Performance

Purpose – The purpose of this paper is to examine both the sources of competitiveness of small and medium- sized enterprises (SMEs) in the services industry measured by their capability to grow, and the relative importance of each of these sources. More specifically, the resources and capabilities of Spanish SMEs in the services industry that may become sources of competitive advantage are analysed. Design/methodology/approach – In order to achieve this objective, this paper is organized as follows. First, a concise overview of prior research on determinants of performance of SMES is provided, outlining the role of factors regarding resources and capabilities. Second, a set of lineal regression models are performed to test the hypothesis research. In line with several previous studies, competitive success and performance of the company are approached through the recent evolution of firms in terms of employment, turnover and productive investment. The data set comes from a survey on Spanish SMEs operating in the services industry that was carried out between the end of 2010 and the beginning of 2011. Findings – The findings reveal that entrepreneur characteristics, firm features and managerial attributes have significant effect on the business performance. The results from the empirical analysis indicate that competitive success of the Spanish SMEs in the service industry is conditioned by macroeconomic and social factors related to the general business environment and especially by business factors concerning the entrepreneurial orientation of the firm, these findings are consistent with those of earlier research conducted at both an international level a national level. Originality/value – The fundamental contribution of SMEs to the overall performance of the economy constitutes a crucial motive for researchers to investigate and examine the key success factors behind these enterprises. This issue has been analysed exhaustively for the manufactured goods industry, but has scarcely been addressed for the services industry. Thus, further research is needed to clarify the variables explaining survival and success for services SMEs. Furthermore, since this research is focused on the microeconomic level, by considering the firm as the unit of analysis, it contributes towards complementing previous research on this topic that has been conducted from a macroeconomic approach. Thus it attempts to provide certain empirical evidences for support the traditional academic debate between economic and administrative disciplines concerning the appropriate unit of analysis for the understanding and explanation of businesses competitiveness.

Action research: alternative paths for the transformation of management academic research to practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xingwang Li ◽  
Jingwei Zhang ◽  
Zhigang Li ◽  
Feng Gao ◽  
Cheng Yu
Keyword(s):  
Action Research ◽  
Research Methods ◽  
Empirical Research ◽  
Academic Research ◽  
Research Management ◽  
Management Research ◽  
Research To Practice ◽  
Content Type ◽  
Starting Point ◽  
Application Prospects

Purpose This study aims to let researchers sort out the past, look to the future and boost further management research. Design/methodology/approach This paper takes the exploration of the application of AR in the field of management research as the starting point. Through the combing and induction of AR literature to accurately grasp the essential characteristics of AR, this paper analyzes the application prospects and possible difficulties of AR in the field of management research in China, puts forward specific suggestions and explores the specific path of the transformation of management academic research to practice from the perspective of research methods. Findings In research methods, empirical research and case studies have become the mainstream research methods, but there is a passive research limitation of “study what happens.” Action research is different from the standpoint of empirical research that is independent of the research object. It no longer simply treats managers as the “object of information acquisition,” but as the subject of participating in the research. Management should be oriented towards the transformation of practice, and action research (AR) that can organically integrate researchers and practitioners is just a “bridge” to break the gap between academia and business circles to establish a cooperative relationship. Originality/value This paper takes the exploration of the application of AR in the field of management research as the starting point. Through the combing and induction of AR literature to accurately grasp the essential characteristics of AR, this paper analyzes the application prospects and possible difficulties of AR in the field of management research in China, puts forward specific suggestions and explores the specific path of the transformation of management academic research to practice from the perspective of research methods.

The influence of Indian culture on negotiation from a French perspective

2019 ◽  
Vol 38 (9) ◽  
pp. 755-770
Author(s):  
Benjamin Vindry ◽  
Florence Gervais
Keyword(s):  
Cultural Differences ◽  
Negotiation Process ◽  
Qualitative Inquiry ◽  
Cultural Dimensions ◽  
Snowball Sampling ◽  
Validity And Reliability ◽  
Indian Culture ◽  
Content Type ◽  
Key Characteristics ◽  
Insight Into

Purpose With India becoming a strategic trading partner for France, the purpose of this paper is to identify and describe cultural differences between India and France in order to achieve three main objectives: What traits or values are salient for Indians when negotiating with French people? The second to assess the utility and appropriateness of cultural dimensions as described by Hofstede (1991, 2001) and Trompenaars (1993, 2004) to gain insight into this process, and finally to prepare a French businessman to negotiate with an Indian partner. Design/methodology/approach A qualitative approach is best to achieve the research objectives. Expert profiles were defined according to the guidelines set out by Bogner et al. (2009). Snowball sampling method was used, whereby the first French businessmen interviewed provided contacts of other negotiators. Six semi-directive interviews were conducted lasting 1 h and 30 min each. Data collection and analysis were carried out according to Gioia’s proposed methodology (Gioia et al., 2013). Findings This qualitative inquiry enabled a deep inductive analysis, resulting in the emergence of seven key characteristics of the negotiation process in India. Cultural dimensions as defined by Hofstede (1991, 2001) and Trompenaars (1993, 2004) are useful in explaining four of these. However, three other characteristics cannot be directly related to these cultural dimensions, and among them, the seventh characteristic, the importance of having an Indian mediator in the negotiation, emerges as an original and decisive advantage for the foreign partner. Research limitations/implications Interviewing a larger sample of experts would strengthen the precision, validity and reliability of the findings. Furthermore, investigating buyer–seller relationships and negotiation theories would help to gain an alternative and complementary insight into this complex topic. Originality/value Cultural differences between France and India are a poorly documented and under-researched topic.

scholarly journals Interpreting Graffiti in the Saqqara New Kingdom Necropolis as Expressions of Popular Customs and Beliefs

2019 ◽  
Vol 3 ◽  
Author(s):  
Willem Paul van Pelt ◽  
Nico Staring
Keyword(s):  
Academic Research ◽  
Integrated Approach ◽  
New Kingdom ◽  
Data Set ◽  
Content Type ◽  
Ancient Egyptian ◽  
Social Scale ◽  
The Social ◽  
Communicative Power ◽  
Current Emphasis

Previous examinations of ancient Egyptian graffiti have focused on textual graffiti and developed interpretations specific to this class of evidence. In contrast, relatively few studies have considered the communicative power and meaning of figural graffiti, presumably because of the inherent challenges that this data set presents to academic research. To counterbalance the current emphasis on textual graffiti, this contribution examines graffiti making in the New Kingdom necropolis at Saqqara using an integrated approach taking in both textual and figural material. In accordance with the imagistic principle of Egyptian magic, the authors propose that certain types of figural graffiti may be regarded as pictorial prayers in their own right, intended to ensure the permanent presence of the graffitist in the tomb, or to protect and beatify the deceased in the afterlife. Since literacy is not a prerequisite for drawing a picture, the important question is raised of whether the production of figural graffiti expanded throughout the social scale or, like textual graffiti, was restricted to the elite and sub-elite. ملخص البحث الدراسات السابقة التي تم إجراؤها على الكتابة و النقوش الجدارية المصرية القديمة ركّزت إهتمامها على تفسيرات معينة لهذا النوع من الأدلة. في المقابل تناولت بعض الدراسات القوة التعبيرية والمعنى من وراء النقوش التصويرية، على الأرجح بسبب التحديات التي توفرها مجموعة البيانات هذه إلى البحث الأكاديمي. لإمكانية موازنة الجهود الحالية المبذولة في الكتابات و الرسومات الجدارية، تدرس هذه المقالة صناعة الرسومات الجدارية في مقبرة تعود إلى الدولة الحديثة في سقارة بإستخدام نهج متكامل يتناول كل من المواد النصية والتصويرية. وفقاً للمبدأ التصويري للسحر المصري، يقترح المؤلفون وجود بعض أنواع من النقوش الجدارية يمكن إعتبارها على أنها صلوات مصوّرة في حد ذاتها وهي تهدف إلى ضمان التواجد الدائم للنقوش في المقبرة، أو لحماية المتوفى أو منحه السعادة الأبدية في الحياة الآخرة. بما أن معرفة القراءة والكتابة ليست شرطاً أساسياً لرسم صورة ما، فإن السؤال المهم الذي يطرح نفسه الآن هو ما إذا كان إنتاج الرسومات الجدارية يمتد عبر النطاق الإجتماعي أم أنه يقتصر على النبلاء ومن يحيط بهم فقط على غرار النقوش النصية.

Voluntary helpful organizational behavior

2014 ◽  
Vol 38 (7) ◽  
pp. 610-627 ◽  
Author(s):  
Randall P. Bandura ◽  
Richard Johnson ◽  
Paul R. Lyons
Keyword(s):  
Organizational Behavior ◽  
Goal Attainment ◽  
Academic Research ◽  
Contextual Performance ◽  
Current Theory ◽  
Regression Equations ◽  
Content Type ◽  
Voluntary Behavior ◽  
Direct Measures ◽  
Practical Implications

Purpose – The purpose of the paper is to examine employee-helpful behavior that is voluntary and given freely without anticipation of reward or recognition. The authors have labeled this voluntary behavior in all its forms as v-hob, or voluntary helpful organizational behavior. They seek to define and explain the behavior and attempt to discern measures that will help to discover individual’s predispositions to offer v-hob. Design/methodology/approach – The authors examine current theory/constructs and offer a detailed empirical study in identifying measures that may provide some means for assessing employee predisposition toward helpful, voluntary behavior on the job. The format of the work is reflective of a typical research study with hypotheses. Findings – The authors learned that, within limits, it is possible and practical to identify direct measures to discover one’s predisposition toward v-hob. They also have identified regression equations that use several variables to help predict one’s predispositions toward this valued behavior. Practical implications – This study brings to the manager and/or human resource (HR) practitioner the substance of contextual performance, that is, behavior that goes beyond task performance in the support of individual and organizational goal attainment. This research demonstrates several means by which trainers, managers and HR professionals may assess an employee’s or a recruit’s predisposition to offer voluntary, helpful behavior. Originality/value – This research, unlike most of the empirical, academic research in the domain of contextual performance, speaks directly to practitioners. The authors' definitions, explanations and study clearly demonstrate the practical features of contextual performance.

Impact of technology management on corporate sustainability performance

2019 ◽  
Vol 36 (9) ◽  
pp. 1574-1599 ◽  
Author(s):  
Muhammad Tasleem ◽  
Nawar Khan ◽  
Asim Nisar
Keyword(s):  
Technology Management ◽  
Developing Country ◽  
Empirical Research ◽  
Mediation Analysis ◽  
Environmental Sustainability ◽  
Corporate Sustainability ◽  
Cultural Dimensions ◽  
Content Type ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance

Purpose Corporate sustainability is an evolutionary strategic management concept that has now attained much attention both in literature and practice. In the present globalization and digital age, the competitive strengths of technology management (TM) and TQM practices are widely accepted but to what extent these strategies can interact and impact the sustainability performance is unknown. The purpose of this paper is to portray the significant role of TM and TQM in pursuing corporate sustainability performance (CSP) and to investigate their integrated relationship as a common framework. Design/methodology/approach This is a survey-based empirical research that has been carried out by means of development of a survey questionnaire and its distribution to multifaceted business organizations in a developing country. Random sampling technique was used for the data collection from companies registered with the Securities and Exchange Commission of Pakistan (SECP). Response from 209 companies was found useful for analysis in the study. After confirming the questionnaire items for reliability and validity (content, criterion-related and construct validity) correlation, regression, factor analysis, path analysis and mediation analysis were performed through SPSS and AMOS to assess the composition and causal association of factors. Findings Statistical results show that TQM does not only significantly impact CSP but also has an impact on each CSP dimension (economical, social and environmental sustainability performance), whereas TM has an insignificant direct effect on CSP and impacts economical sustainability dimension only. From nine hypotheses, two hypotheses are rejected suggesting that TM does not directly impact social and environmental sustainability. However, when mediation analysis was run by taking TQM as a mediator, the total effect of TM on CSP found significant suggesting that TQM significantly impacts the relationship. Research limitations/implications Paucity of response data can be a limitation for such empirical research. Due to practical limitations and risks in the data presentation of mixed cultural dimensions, the data was collected only from in country organizations. Moreover, respondents in the local country do not keenly participate in such surveys because of a gap between the industry and academia. Practical implications The study attempts to examine the practice and performance levels of CSP, TQM and TM among multi industries, thereby, extending a better understanding of the prevailing situation with regards to these concepts in a developing country. Though the results of the study confine local inferences but the findings can be generalized to other part of the world if further research is carried out with more data. Social implications The study outcomes draw the attention of the country’s executive leadership and the industrial boards toward the implementation of the most top-ranked agenda of sustainability performance in connection to quality and TM practices. One of the major findings reveals that local organizations are primarily more focused toward economical sustainability dimension, however, benefits of economical stability can be improvised to attain environmental and social sustainability performances with desired concentration on technology advancement and TQM culture and practice. Originality/value The study is unique in the prescribed scope which has been carried out in a developing country with focus on strategic concepts, and their interacted relationship, of CSP, TQM and TM in form of proposed research framework. This framework can be used or further investigated for validation, by practitioners and managers working to lead sustainability management in respective areas.

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