scholarly journals The impact of national culture on environmental performance: case for GSS countries

2021 ◽  
pp. 304-311
Author(s):  
Hichem Dkhili ◽  
Lasaad Ben Dhiab
Keyword(s):  
National Culture ◽  
Environmental Performance ◽  
Structural Model ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Empirical Examination ◽  
Scientific Discussion ◽  
Logical Sequence ◽  
The Impact

This paper summarizes the arguments and counterarguments within the scientific discussion on the issue of national culture and environmental performance. The main paper’s goal is the empirical examination of the national culture determinants and their impacts on environmental performance. The relevance of the decision of this scientific problem is that environmental performance is a relevant objective in the Gulf Council countries (GCC). The investigation of the topic on the national culture of GCC in the paper was carried out in a logical sequence. The methodological tool of this research was applied to measure the impact of national culture on environmental performance. For gaining the paper’s goal, the study involved the empirical approach justified by using a structural model. The empirical analysis results showed a positive effect of national culture on environmental performance. The findings allowed suggesting that Power distance, Individualism, Masculinity, Uncertainty avoidance, Long term orientation moderated the relationship between national culture and environmental performance The results implied that Power distance, Individualism, Masculinity, Uncertainty Avoidance, and long-term orientation in the GCC's companies had a positive and significant relation with environmental performance. The results of this research could be useful for the GCC companies to promote the long-term orientation and environmental performance for good development and economic growth. Besides, the author suggested maintaining the environmental performance and limit the average financial performance.

Impact of national culture on organizations’ use of selection practices

2019 ◽  
Vol 41 (6) ◽  
pp. 1145-1161 ◽  
Author(s):  
Nicholas Ryan Prince ◽  
Rüdiger Kabst
Keyword(s):  
National Culture ◽  
Design Methodology ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Psychometric Tests ◽  
Content Type ◽  
Ability Tests ◽  
The Impact ◽  
Panel Interviews ◽  
Selection Practices

Purpose The purpose of this paper is to investigate the impact of national culture on organizations’ use of selection practices, specifically to investigate the impact of in-group collectivism, uncertainty avoidance and power distance on interview panels, one-on-one interviews, applications forms, references, ability, technical and psychometric tests. Design/methodology/approach This study uses survey data from the 2008–2010 CRANET database. It uses OLS regression analysis to test the impact of national culture on organizations’ use of selection practices. Findings In-group collectivism increases the use of panel interviews and technical tests, and decreases the use of one-on-one interviews and application forms. Uncertainty avoidance increases the use of panel interviews and technical tests, and a decrease in one-on-one interviews, applications ability, and psychometric tests. Power distance leads to an increase in one-on-one interviews, applications and ability tests, and a decrease in panel interviews, psychometric tests and references. Originality/value This paper investigates the use of the impact of national culture on selection practices. Specifically, it looks at the use of a large number of selection practices panel interviews, one-on-one interviews, applications and references, and several different tests, ability, technical and psychometric.

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.

The Impact of National Culture Dimensions on the Adoption of Cross-Border E-Commerce

2020 ◽  
Vol 12 (4) ◽  
pp. 91-112
Author(s):  
Isaac Kofi Mensah ◽  
Guohua Zeng ◽  
Chuanyong Luo
Keyword(s):  
Power Distance ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Chinese Sample ◽  
Cross Border ◽  
Performance Expectancy ◽  
Culture Dimensions ◽  
Effort Expectancy ◽  
The Impact

This study integrated the cultural dimensions such as power distance, collectivism, uncertainty avoidance, masculinity, and long-term orientation into the UTAUT to examine the comparative impact of cultural dimensions on the adoption of cross-border e-commerce between the Chinese and Russian citizens. The data analysis was conducted with SPSS and Smart PLS 3.0. The results indicate that power distance, collectivism, and long-term orientation respectively were significant predictors of performance expectancy and effort expectancy of cross-border e-commerce for both Chinese and Russian citizens. Uncertainty avoidance and masculinity were also found to determine the performance expectancy of cross-border e-commerce. However, while uncertainty avoidance and masculinity were significant determinants of the effort expectancy of cross-border e-commerce in the context of the Russia sample, it was not so for the Chinese sample. In addition, performance expectancy and social influence were positive predictors of the intention to use cross-border e-commerce for both Chinese and Russia samples.

The effect of individual cultural values and phantasy on risky investment intention

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Selim Aren ◽  
Hatice Nayman Hamamci
Keyword(s):  
Cultural Values ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Content Type ◽  
Unconscious Processes ◽  
Risky Investment ◽  
Investment Intentions ◽  
The Impact ◽  
The Relationship

PurposeThis study aims to examine the impact of conscious and unconscious processes on risky investment intention. In this framework, the effect of individual cultural values and phantasy on risky investment intentions was investigated. In addition, the mediating role of phantasy in the relationship between individual cultural values and risky investment intentions was also analyzed.Design/methodology/approachData were collected between May 14, 2020 and June 01, 2020, when our graduate students voluntarily shared the online survey link on their social networks. In this way, 1,934 people in total answered the questionnaire. To test the study model, structural equation modeling (SEM) was performed using the AMOS program. In addition, ANOVA and independent sample t-test analyses were conducted using the SPSS program to analyze whether individual cultural values and risky investment intent differ according to demographic variables.FindingsAccording to the analysis results, power distance, collectivism, masculinity and long-term orientation are seen as antecedents of phantasy. While a positive relationship was found between power distance, collectivism and risky investment intention, a negative relationship was found between uncertainty avoidance and risky investment intention. Statistical findings regarding the mediating effect of phantasy on the relationship between individual cultural values and risky investment intentions were also determined. In addition to these, the differences in individual cultural values and risky investment intentions according to age, education level, sex and marital status were investigated. Individuals with the highest uncertainty avoidance level were in the 41–50 age group. Individuals with the highest long-term orientation level were individuals aged 41 and over. Individuals with the lowest risky investment intentions were in the +51 age group. Collectivism and power distance did not differ according to age. There were no differences in the relevant variables according to the level of education. Males have higher levels of risky investment intention, power distance, masculinity and collectivism than females, and married individuals have higher levels of uncertainty avoidance, masculinity and collectivism than singles.Originality/valueThis study is the first to investigate the impact of conscious and unconscious processes on risky investment intentions together. On the other hand, the number of studies empirically investigating the relationship between phantasy and risky investment intention is quite limited, and the authors have also provided the findings for the existence of a relationship between these two variables.

Gender Differences in Hofstede's Cultural Dimensions Among a Kuwaiti Sample

2016 ◽  
Vol 33 (S1) ◽  
pp. S503-S504 ◽  
Author(s):  
A. AlAnezi ◽  
B. Alansari
Keyword(s):  
Gender Differences ◽  
National Culture ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Cronbach’S Alpha ◽  
Short Term ◽  
Five Dimensions ◽  
Cronbach's Alpha

IntroductionHofstede's model of cultural dimensions has become the most widely accepted and most frequently cited model for cross-cultural research. His cultural dimensions included power distance index (PDI), individualism vs. collectivism (IDV), masculinity vs. femininity (MAS), uncertainty avoidance index (UAI), and long-term vs. short-term orientation (LTO).ObjectiveThe objective of this study is to explore gender related differences in the Hofstede's five dimensions of national culture for work-related values among a sample from Kuwait.MethodsThe participants were 540 first year secondary school Kuwaiti teachers (270 males: mean age = 28.95 ± 2.47; 270 females: mean age = 28.20 ± 2.04). The Arabic version of the Values Survey Module, VSM 08 was administered to participants. Data analysis include independent sample t-test was used to examine gender differences in Hofstede's five dimensions of national culture.ResultsInternal consistency was satisfactory for the Power Distance, Individualism vs. Collectivism, Masculinity vs. Femininity, Uncertainty Avoidance, and Long-term vs. Short-term Orientation subscales respectively (Cronbach's alpha = 0.82, 0.84, 0.90, 0.74, 0.87) for males and (Cronbach's alpha = 0.77, 0.90, 0.83, 0.80, 0.88) for females. The results revealed significant gender differences where the males obtained a higher score than females on individualism (t = 2.95, P < 0.002), and masculinity (t = 2.77, P < 0.005), while females obtained a higher score than males on power distance (t = 4.48, P < 0.000), and long-term orientation (t = 4.13, P < 0.000).ConclusionThese findings suggest that the gender differences exist for cultural dimensions, and provide insight on leadership characteristics.Disclosure of interestThe authors have not supplied their declaration of competing interest.

scholarly journals Culture and profitability: empirical evidence at a European level

2016 ◽  
Vol 13 (2) ◽  
pp. 580-588
Author(s):  
Maria Manuela Martins ◽  
Ilídio Tomás Lopes
Keyword(s):  
National Culture ◽  
Statistical Tests ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Return On Assets ◽  
National Cultures ◽  
Return On Equity ◽  
Lower Uncertainty

Organizational cultures distinguish different organizations within the same country or countries. When comparing the organizations within the same country differences in national cultures are not relevant but become relevant in comparison between different countries. This paper intends to evidence whether the profitability of companies can be influenced by the national culture. In order to characterize the culture of each country, we used the Hofstede measure of cultural dimensions (1. Power Distance (PDI); 2. Uncertainty Avoidance (UAI); 3. Individualism (IDV); 4. Masculinity (MAS); 5. Long-Term Orientation (LTO); and 6. Indulgence vs Restraint (IND)). Sample was based on the 500 largest European companies rated by the Financial Times 2015. Profitability was measured by the ratios Return on Assets (ROA) and Return on Equity (ROE). Statistical tests were performed to test whether the means of the variables used to measure profitability are statistically equal. The results indicate that companies with higher profitability are from countries with lower Power Distance, lower Uncertainty Avoidance, Long-Term Orientation, and Higher Indulgence

scholarly journals Professional Commitment And Whistleblowing Intention: The Role Of National Culture

2021 ◽  
Vol 11 (1) ◽  
pp. 87-102
Author(s):  
Ni Wayan Rustiarini ◽  
Anik Yuesti ◽  
Ni Putu Shinta Dewi
Keyword(s):  
National Culture ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Primary Data ◽  
Survey Method ◽  
Professional Commitment ◽  
Five Dimensions ◽  
Whistleblowing Intention

This study aims to identify the effect of professional commitment on whistleblowing intentions. This study also analyzes the role of Hofstede's five dimensions of national culture as moderating variable, including power distance, collectivism, masculinity, uncertainty avoidance, and long-term orientation. This study used a survey method. The primary data collection was through a questionnaire distributed to 92 auditors in accounting firms in Bali Province. The result shows that professional commitment positively affects whistleblowing intention. The moderating variable's roles are power distance and collectivism's culture weaken professional commitment and whistleblowing intention relationship. Two other cultures, namely masculinity and a long-term orientation, are proven to strengthen the relationship between professional commitment and whistleblowing intention. Contrary, uncertainty avoidance culture has no significant effect. Theoretically, this study confirms the role of the national culture in the auditing context. This result practically adds insight to regulators and accounting firm leaders in formulating regulations regarding the appropriate whistleblowing system for organizations. There are two limitations. First, this study uses a survey method. This method allows for social desirability bias for sensitive variables, such as whistleblowing. This study also uses the national culture popularized by Hofstede about forty years ago. Thus, further research might use other popular models.

National culture and occupational fraud magnitude: The moderating role of fraud type

2021 ◽  
Author(s):  
Tingting (Rachel) Chung ◽  
Pratyush Nidhi Sharma ◽  
Chih-Chen Lee ◽  
Jonathan Pinto
Keyword(s):  
National Culture ◽  
Power Distance ◽  
Positive Association ◽  
Uncertainty Avoidance ◽  
Achievement Orientation ◽  
Significant Positive Association ◽  
Occupational Fraud ◽  
Theory Of Crime ◽  
Economic Theory Of Crime

This study investigates the relationship between national culture and the magnitude of occupational fraud. Guided by national culture theory and economic theory of crime, we propose that a country’s culture, as measured by Hofstede’s six national culture dimensions: power distance, individualism, achievement orientation, uncertainty avoidance, long-term orientation, and indulgence, is related to the magnitude of occupational fraud. Further, we propose that the type of fraud moderates this relationship. We test these effects using a two-level model on a dataset of 2,898 occupational fraud cases across 41 countries. We find that uncertainty avoidance and long-term orientation display significant positive association with occupational fraud magnitude (while power distance and achievement orientation display marginally significant positive association). Further, the effects of achievement orientation, uncertainty avoidance, and indulgence are moderated by fraud type (while power distance and long-term orientation show marginally significant interaction effects).

The Effect of National Culture on the Relationship between IFRS Adoption and the Cost of Equity Capital

2018 ◽  
Vol 17 (3) ◽  
pp. 69-85 ◽  
Author(s):  
Alan Diógenes Góis ◽  
Gerlando Augusto Sampaio Franco de Lima ◽  
Nádia Alves de Sousa ◽  
Mara Jane Contrera Malacrida
Keyword(s):  
National Culture ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
Equity Capital ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Ifrs Adoption ◽  
The Cost ◽  
The Relationship

ABSTRACT In this study we evaluated the effect of national culture on the relationship between IFRS adoption and the cost of equity capital in 2,692 large firms from 31 countries, covering the period 2002–2007. National culture was proxied by six dimensions: power distance, uncertainty avoidance, individualism, masculinity, long-term orientation, and indulgence. IFRS reduced the cost of equity capital when national culture was not included in the regression, and when power distance was included. Cost of equity capital was low in countries with high levels of uncertainty avoidance and indulgence. Our main finding is that the cost of equity capital tends to be low in countries with IFRS and long-term orientation. The fact that IFRS-related benefits (such as improved information quality and reduced cost of equity capital) may be compromised by components of national culture should be taken into account by investors and analysts in their forecasts and investment decisions.

Hotel’s online reviews and ratings: a cross-cultural approach

2019 ◽  
Vol 31 (5) ◽  
pp. 2054-2073 ◽  
Author(s):  
Ramona Diana Leon
Keyword(s):  
Power Distance ◽  
Online Reviews ◽  
Uncertainty Avoidance ◽  
Hospitality Management ◽  
Web Based ◽  
Content Type ◽  
Cultural Specificity ◽  
Hotel Managers ◽  
The Impact

Purpose This paper aims to examine the impact of cultural specificity on hotel’s online reviews and ratings. Design/methodology/approach Using Hofstede’s scale of cultural differences, it analyzes 1,821 comments about the Catalonia Sagrada Familia Hotel across 77 countries. Logistic regression is used for data analysis. Findings It is found that detailed reviews tend to be provided by the guests who belong to a low-power distance culture, are collectivistic, are masculine, have a low uncertainty avoidance, are long-term orientated or are indulgent. On the other hand, the customers who tend to deviate from the prior average ratings come from high-power distance societies, are individualists, are feminists, belong to a high uncertainty avoidance culture, are long-term oriented or are indulgent. Originality/value These findings extend the hospitality management literature and potentially help the hotel managers to better understand their customers’ behavior in a web-based environment.

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