Organisational socialisation: differences in consequences between employees from nations with high and low uncertainty avoidance

2018 ◽  
Vol 17 (3) ◽  
pp. 283
Author(s):  
Mehlika Saraç ◽  
Reeta Raina ◽  
Rajneesh Chauhan ◽  
Bilçin Meydan ◽  
N.A. �° ◽  
...  
Keyword(s):  
Uncertainty Avoidance ◽  
Low Uncertainty

scholarly journals PENGARUH ORIENTASI BUDAYA PENGHINDARAN KETIDAKPASTIAN TERHADAP GAYA BELANJA PADA WISATAWAN NUSANTARA

2018 ◽  
Vol 7 (4) ◽  
Author(s):  
Baiq Handayani Rinuastuti ◽  
Rusdan Rusdan ◽  
Junaidi Sagir ◽  
Darwini Darwini
Keyword(s):  
Decision Making ◽  
Cultural Orientation ◽  
Uncertainty Avoidance ◽  
Tourism Industry ◽  
Fashion Consciousness ◽  
The Many ◽  
Manova Analysis ◽  
The Relationship ◽  
Low Uncertainty ◽  
High Uncertainty

This research aim is to get a depth understanding to the potential of difference in shopping style related to the culture orientation to avoid uncertainty in the tourist group. This research was conducted in three tourist sites, namely: Senggigi Beach, Gili Terawangan, and Kuta Beach. With Manova analysis known that tourists who have high uncertainty avoidance orientation tend to have decision-making style that prioritizes; quality, value, well-known brand, loyal to the brand, and confusion because of the many options. While at Travelers who have low uncertainty avoidance orientation tend to have a decision-making style that characterized expenditure: fashion consciousness, orientation recreational, and impulsive. By knowing the relationship between uncertainty avoidance cultural orientation and style tourist spending will bring enormous benefits to the tourism industry and government in promoting the activities of tourist spending, especially for the domestic market segment. Tujuan penelitian ini adalah untuk mendapatkan pemahaman yang mendalam terhadap potensi perbedaan gaya belanja yang terkait dengan orientasi budaya untuk menghindari ketidakpastian dalam kelompok wisatawan. Penelitian ini dilakukan di tiga lokasi wisata, yaitu : senggigi beach, termasuk gili terawangan dan pantai kuta. Dengan analisis manova tahu bahwa wisatawan yang memiliki ketidakpastian tinggi penghindaran orientasi cenderung memiliki gaya pengambilan keputusan yang mengutamakan; kualitas, nilai, merek terkenal, setia kepada merek dan kebingungan karena banyaknya pilihan. Sementara pada wisatawan yang memiliki orientasi penghindaran ketidakpastian rendah cenderung memiliki keputusan-membuat gaya yang dicirikan pengeluaran : Mode kesadaran, orientasi rekreasi dan impulsif. Dengan mengetahui hubungan antara ketidakpastian penghindaran budaya orientasi dan gaya pengeluaran wisata akan membawa manfaat besar bagi industri pariwisata dan pemerintah dalam mempromosikan kegiatan wisata belanja, terutama untuk pasar domestik segmen.Keywords :Shopping style, uncertainty avoidance, domestic travelers

scholarly journals Pengalaman Kerja dan Penilaian Profesional Auditor: Bukti dari Mahasiswa di Yogyakarta

2020 ◽  
Vol 2 (1) ◽  
pp. 154-162
Author(s):  
Rizki Hamdani ◽  
Satrio Pamungkas ◽  
Kumalahadi
Keyword(s):  
Uncertainty Avoidance ◽  
Professional Judgment ◽  
Fraud Risk ◽  
Low Uncertainty ◽  
High Uncertainty

Penelitian ini bertujuan untuk mendeteksi pengaruh pengalaman kerja auditor terhadap penilaian profesional auditor. Sebanyak 100 orang responden dari mahasiswa S1 akuntansi dilibatkan dalam penelitian ini. Penelitian ini menggunakan desain eksperimen untuk menguji pengaruh pengalaman kerja auditor terhadap professional judgment auditor yang secara khusus dilihat dari evaluasi lingkungan pengendalian internal untuk perusahaan yang beroperasi di berbagai negara dengan budaya yang berbeda karakteristik dan penilaian fraud risk untuk perusahaan yang beroperasi di berbagai negara dengan budaya yang berbeda karakteristik. Hasil penelitian menunjukkan bahwa lamanya pengalaman kerja auditor berpengaruh terhadap penilaian fraud risk dilihat dari budaya individualisme dan kolektivisme, namun tidak berpengaruh terhadap evaluasi pengendalian internal. Lamanya pengalaman kerja auditor juga tidak berpengaruh terhadap penilaian fraud risk dilihat dari budaya high uncertainty avoidance vs low uncertainty avoidance. Penelitian ini memberikan wawasan kepada kantor akuntan publik, perusahan, dan pemerintah untuk mengetahui bagaimana dalam melihat dan melakukan penilaian terhadap profesional auditor.

The impact of national culture on financial crime

2019 ◽  
Vol 22 (2) ◽  
pp. 373-387
Author(s):  
Ahmed Yamen ◽  
Anas Al Qudah ◽  
Ahmed Badawi ◽  
Ahmed Bani-Mustafa
Keyword(s):  
National Culture ◽  
Money Laundering ◽  
Holistic Approach ◽  
Uncertainty Avoidance ◽  
Financial Crime ◽  
Content Type ◽  
Financial Crimes ◽  
The Impact ◽  
Low Uncertainty

Purpose Despite the existence of laws, regulations and sanctions, financial crime remains widespread. The Panama leaks have proven that people from all over the world are participating in money laundering and other financial crimes. This study aims to investigate the influence of national culture on financial crimes across 78 countries. Design/methodology/approach This study uses Hofstede’s cultural framework as a basis for its hypotheses on financial crime. It also uses the Basel anti-money laundering index as a proxy for measuring the incidence of financial crime across the countries under review. Findings The findings show that countries whose cultural profiles are characterized by low uncertainty avoidance, low individualism, high masculinity and low long-term orientation have high rates of financial crime. The finding also shows that countries whose cultural profiles are characterized by individualism or positive collectivism, uncertainty avoidance and long-term orientation have low rates of financial crime. Originality/value Laws, regulations and sanctions are not the only factors that can help deter the crime; governments should also take a holistic approach that includes the cultural factors that encourage deterrence.

scholarly journals National Culture and Tax Avoidance of Multinational Corporations

2019 ◽  
Vol 11 (24) ◽  
pp. 6946
Author(s):  
Ji Seon Yoo ◽  
Ye Ji Lee
Keyword(s):  
Multinational Corporations ◽  
National Culture ◽  
Power Distance ◽  
Tax Avoidance ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
High Power Distance ◽  
Low Uncertainty ◽  
High Uncertainty

This study tests the role of national culture in tax avoidance by multinational corporations (MNCs). Hofstede’s four cultural dimensions are used to measure cultural differences across countries: uncertainty avoidance, individualism, masculinity, and power distance. The empirical results of the study imply that MNCs headquartered in countries with low uncertainty avoidance, low individualism, high masculinity, and low power distance engage in a higher level of tax avoidance than MNCs in countries with high uncertainty avoidance, high individualism, low masculinity, and high power distance. In addition, the cultural features of the parent company generally have a stronger influence on group-level tax avoidance than those of its subsidiaries. This study contributes to the literature by presenting empirical evidence of culture as a determinant of tax avoidance by MNCs.

scholarly journals PENGARUH ORIENTASI BUDAYA PENGHINDARAN KETIDAKPASTIAN TERHADAP GAYA BELANJA PADA WISATAWAN NUSANTARA

2018 ◽  
Vol 7 (4) ◽  
Author(s):  
Baiq Handayani Rinuastuti ◽  
Rusdan Rusdan ◽  
Junaidi Sagir ◽  
Darwini Darwini
Keyword(s):  
Decision Making ◽  
Cultural Orientation ◽  
Uncertainty Avoidance ◽  
Tourism Industry ◽  
Fashion Consciousness ◽  
The Many ◽  
Manova Analysis ◽  
The Relationship ◽  
Low Uncertainty ◽  
High Uncertainty

This research aim is to get a depth understanding to the potential of difference in shopping style related to the culture orientation to avoid uncertainty in the tourist group. This research was conducted in three tourist sites, namely: Senggigi Beach, Gili Terawangan, and Kuta Beach. With Manova analysis known that tourists who have high uncertainty avoidance orientation tend to have decision-making style that prioritizes; quality, value, well-known brand, loyal to the brand, and confusion because of the many options. While at Travelers who have low uncertainty avoidance orientation tend to have a decision-making style that characterized expenditure: fashion consciousness, orientation recreational, and impulsive. By knowing the relationship between uncertainty avoidance cultural orientation and style tourist spending will bring enormous benefits to the tourism industry and government in promoting the activities of tourist spending, especially for the domestic market segment. Tujuan penelitian ini adalah untuk mendapatkan pemahaman yang mendalam terhadap potensi perbedaan gaya belanja yang terkait dengan orientasi budaya untuk menghindari ketidakpastian dalam kelompok wisatawan. Penelitian ini dilakukan di tiga lokasi wisata, yaitu : senggigi beach, termasuk gili terawangan dan pantai kuta. Dengan analisis manova tahu bahwa wisatawan yang memiliki ketidakpastian tinggi penghindaran orientasi cenderung memiliki gaya pengambilan keputusan yang mengutamakan; kualitas, nilai, merek terkenal, setia kepada merek dan kebingungan karena banyaknya pilihan. Sementara pada wisatawan yang memiliki orientasi penghindaran ketidakpastian rendah cenderung memiliki keputusan-membuat gaya yang dicirikan pengeluaran : Mode kesadaran, orientasi rekreasi dan impulsif. Dengan mengetahui hubungan antara ketidakpastian penghindaran budaya orientasi dan gaya pengeluaran wisata akan membawa manfaat besar bagi industri pariwisata dan pemerintah dalam mempromosikan kegiatan wisata belanja, terutama untuk pasar domestik segmen.Keywords:Shopping style, uncertainty avoidance, domestic travelers

scholarly journals Why Some Undergraduate Students Are More Entrepreneurially Innovative than Others: Empirical Evidence from Nigeria

2019 ◽  
Vol 8 (3) ◽  
pp. 2074-2079
Keyword(s):  
Low Power ◽  
Empirical Evidence ◽  
Undergraduate Students ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
University Of Technology ◽  
Entrepreneurial Innovation ◽  
Entrepreneurial Activities ◽  
Low Uncertainty

University undergraduate students vary in the degree and nature of novelty that they bring to the business. Entrepreneurial innovativeness is very low among some undergraduate students despite undergone two semester course on entrepreneurship and other entrepreneurial activities on the campus. The purpose of this paper is to add to the entrepreneurial literature by providing some empirical insights that aid better understand the reasons behind the differences among undergraduate student on their entrepreneurial innovation. Hence, there is need to investigate why some undergraduate students are lagging behind in entrepreneurial innovation after undergone a course in entrepreneurship. This study provides empirical evidence on the emergence of entrepreneurial innovativeness among university undergraduates. The study is unique because, to the best of the researchers’ knowledge, no study exists on entrepreneurial innovation among undergraduate in Nigeria. Data used originated from empirical analysis of a student population of 3,024, 2017 final year undergraduates, sampled 383 students selected from Abubakar Tafawa Balewa University Bauchi, Modibbo Adama University of Technology Yola, and University of Maiduguri, all in north-eastern, Nigeria. The data were analysed by means of descriptive, correlation, and regression analysis. The findings suggest that entrepreneurial innovativeness depends on cultural factors. In particular, the findings indicate a positive correlation between all the variables (low power distance, individualism, low uncertainty avoidance, masculinity, and long-term orientation) on entrepreneurial innovation. The findings further indicate all the variables except individualism have a significant positive relationship with entrepreneurial innovation. Therefore, based on findings of the study, the researchers suggest that the culture of low power distance, low uncertainty avoidance, masculinity, and long-term orientation should be emphasised in the curriculum by the universities.

scholarly journals Expatriates Perceptions toward Hofstede’s Indonesia Cultural Dimensions

The Winners ◽  
2017 ◽  
Vol 18 (2) ◽  
pp. 83
Author(s):  
Damar Aji Irawan
Keyword(s):  
Qualitative Study ◽  
High Power ◽  
Power Distance ◽  
Structured Interview ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Purposive Sampling ◽  
Individual Basis ◽  
High Power Distance ◽  
Low Uncertainty

The purpose of this research was to explore the experiences of expatriates in Indonesia, related to Hofstede’s Indonesia cultural dimensions. This study applied a phenomenological qualitative study and used purposive sampling to select the participants. Data were gathered using the semi-structured interview with appointments set before the meeting. The interviews were conducted on an individual basis and were recorded. Then, the data were transcribed and analyzed through coding and categorizing until sets of themes occurred. The results show that the majority of participants agree Indonesia has collectivism and low uncertainty avoidance culture. Meanwhile, the expatriates’ experiences toward high power distance dimension in Indonesia vary.

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