The Impact of Personal, Organizational, and Cultural Values on the Ability of U.S. Companies to Conduct Business Overseas

2006 ◽  
Author(s):  
Jeffrey R. Borup
Keyword(s):  
Cultural Values ◽  
The Impact

Information and Communication Technology and Cultural Change

2012 ◽  
Vol 43 (4) ◽  
pp. 222-231 ◽  
Author(s):  
Nina Hansen ◽  
Tom Postmes ◽  
Nikita van der Vinne ◽  
Wendy van Thiel
Keyword(s):  
Cultural Values ◽  
Information And Communication Technology ◽  
Communication Technology ◽  
Cultural Change ◽  
Control Group ◽  
Self Construal ◽  
Information And Communication ◽  
The Impact ◽  
Ict For Development ◽  
Practical Implications

This paper studies whether and how information and communication technology (ICT) changes self-construal and cultural values in a developing country. Ethiopian children were given laptops in the context of an ICT for development scheme. We compared children who used laptops (n = 69) with a control group without laptops (n = 76) and a second control group of children whose laptop had broken down (n = 24). Results confirmed that after 1 year of laptop usage, the children’s self-concept had become more independent and children endorsed individualist values more strongly. Interestingly, the impact of laptop usage on cultural values was mediated by self-construal (moderated mediation). Importantly, modernization did not “crowd out” traditional culture: ICT usage was not associated with a reduction in traditional expressions (interdependent self-construal, collectivist values). Theoretical and practical implications are discussed.

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

2016 ◽  
Vol 3 (1) ◽  
pp. 78-95
Author(s):  
Priyastiwi Priyastiwi
Keyword(s):  
Cultural Values ◽  
Leadership Style ◽  
Financial Reporting ◽  
National Level ◽  
Deep Understanding ◽  
Cultural Dimensions ◽  
Financial Disclosure ◽  
Cross Cultural Differences ◽  
The Future ◽  
The Impact

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making. Key word : Motivation, leadership style, job satisfaction, performance

Environmental Conservation Through Study Value of Bali Aga Tenganan Pegringsingan Community Culture

2020 ◽  
Vol 21 (1) ◽  
pp. 27
Author(s):  
Nyoman Wijana ◽  
I Gusti Agung Nyoman Setiawan ◽  
Sanusi Mulyadiharja ◽  
I Gede Astra Wesnawa ◽  
Putu Indah Rahmawati
Keyword(s):  
Cultural Values ◽  
Environmental Conservation ◽  
Time Orientation ◽  
Cultural Value ◽  
Community Culture ◽  
Community Activities ◽  
Orientation Time ◽  
The Impact ◽  
Relational Orientation

This research aimed to know the implementation of environmental conservation in terms of cultural value orientation, including humanistic nature orientation, man-nature orientation, time orientation, activity orientation, and relational orientation. The population of this research was the entire community in traditional village Tenganan Pegringsingan, Karangasem, Bali. This research sample amounted to 25 people, consisting of the conventional village apparatus, community leaders, and the general public. Methods of data collection were the method of observation, interview, questionnaire, and checklist. The collected data were analyzed descriptively. This research indicated that the orientation of cultural values of humanistic nature orientation and man-nature orientation had an excellent quality. The time orientation, activity orientation, and relational orientation parameters had good quality. Culture in the study community generally showed a positive thing, so the impact of culture on the quality of the environment, in general, was excellent. The results of observations in the field revealed that there were all community activities at Tenganan Pegringsingan that could not cause environmental pollution. Therefore, the role of traditional regulation or awig-awig to regulate environmental and social-culture.

scholarly journals Understanding Cultural Preferences for Social Robots

2021 ◽  
Vol 10 (2) ◽  
pp. 1-19
Author(s):  
Oliver Korn ◽  
Neziha Akalin ◽  
Ruben Gouveia
Keyword(s):  
Cultural Values ◽  
Real Life ◽  
Emotional Awareness ◽  
Social Robots ◽  
Arab Countries ◽  
Cultural Backgrounds ◽  
Cultural Variations ◽  
Cultural Preferences ◽  
Design Preferences ◽  
The Impact

This article presents a study of cultural differences affecting the acceptance and design preferences of social robots. Based on a survey with 794 participants from Germany and the three Arab countries of Egypt, Jordan, and Saudi Arabia, we discuss how culture influences the preferences for certain attributes. We look at social roles, abilities and appearance, emotional awareness and interactivity of social robots, as well as the attitude toward automation. Preferences were found to differ not only across cultures, but also within countries with similar cultural backgrounds. Our findings also show a nuanced picture of the impact of previously identified culturally variable factors, such as attitudes toward traditions and innovations. While the participants’ perspectives toward traditions and innovations varied, these factors did not fully account for the cultural variations in their perceptions of social robots. In conclusion, we believe that more real-life practices emerging from the situated use of robots should be investigated. Besides focusing on the impact of broader cultural values such as those associated with religion and traditions, future studies should examine how users interact, or avoid interaction, with robots within specific contexts of use.

Globalization, Nationalism, and Music Education in the Twenty-First Century in Greater China

2021 ◽  
Author(s):  
Wai-Chung Ho
Keyword(s):  
Music Education ◽  
Identity Formation ◽  
Cultural Values ◽  
Mainland China ◽  
Cultural Development ◽  
First Century ◽  
Greater China ◽  
Twenty First Century ◽  
China Mainland ◽  
The Impact

Globalization, Nationalism, and Music Education in the Twenty-First Century in Greater China examines the recent developments in school education and music education in Greater China – Mainland China, Hong Kong, and Taiwan – and the relationship between, and integration of, national cultural identity and globalization in their respective school curriculums. Regardless of their common history and cultural backgrounds, in recent decades, these localities have experienced divergent political, cultural, and educational structures. Through an analysis of the literature, official curriculum documents, approved music textbooks, and a survey questionnaire and in-depth interviews with music teachers, this book also examines the ways in which policies for national identity formation and globalization interact to complement and contradict each other in the context of music education in respect to national and cultural values in the three territories. Wai-Chung Ho’s substantive research interests include the sociology of music, China’s education system, and the comparative study of East Asian music education. Her research focuses on education and development, with an emphasis on the impact of the interplay between globalization, nationalization, and localization on cultural development and school music education.

The moderating effect of culture on the relationship between accountability and professional scepticism

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Medhat Endrawes ◽  
Shane Leong ◽  
Kenan M. Matawie
Keyword(s):  
Cultural Values ◽  
Design Methodology ◽  
Middle Eastern ◽  
Cognitive Effort ◽  
Planning Stage ◽  
Content Type ◽  
Big 4 ◽  
Prior Literature ◽  
The Impact ◽  
The Relationship

Purpose This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism. Design/methodology/approach Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability. Findings The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards. Originality/value To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.

Self-Stigma and Veteran Culture

2016 ◽  
Vol 28 (5) ◽  
pp. 438-444 ◽  
Author(s):  
Shari Harding
Keyword(s):  
Health Care ◽  
Cultural Values ◽  
Nursing Care ◽  
Operation Iraqi Freedom ◽  
Cultural Factors ◽  
Operation Enduring Freedom ◽  
Assessment Model ◽  
Community Settings ◽  
The Impact ◽  
Iraqi Freedom

Self-stigma is a salient concept in mental health care. Consequences of self-stigma include increased morbidity and decreased engagement with the health care system. Cultural factors may affect self-stigma and its consequences. This article utilizes the Giger and Davidhizar transcultural assessment model to explore veteran culture and self-stigma. Veterans have their own cultural values that can affect nursing care. Operation Iraqi Freedom and Operation Enduring Freedom veterans are seeking care in community settings more often than within the VA system; therefore, all nurses should be aware of the cultural needs of veterans including the impact of self-stigma.

scholarly journals Evaluating the impact of corporate logos towards corporate reputation

2017 ◽  
Vol 20 (2) ◽  
pp. 158-180 ◽  
Author(s):  
Pantea Foroudi ◽  
Khalid Hafeez ◽  
Mohammad M. Foroudi
Keyword(s):  
Emerging Markets ◽  
Cultural Values ◽  
Attribution Theory ◽  
Corporate Reputation ◽  
Emerging Market ◽  
Corporate Image ◽  
Customer Relationship ◽  
Corporate Communications ◽  
Content Type ◽  
The Impact

Purpose This paper aims to examine the impact of corporate logos on corporate image and reputation in creating competitive advantage in the context of Persia and Mexico as emerging markets. The paper provides an extensive links between corporate logo and its dimension and internal stakeholders’ attitudes towards advertisement, familiarity and recognisability as intermediaries to corporate image and reputation. Design/methodology/approach A qualitative exploratory approach was undertaken, comprising 12 face-to-face interviews and 14 skype in-depth interviews with graphic designers, design, communication and marketing consultant in Mexico and Persia based on attribution theory. Findings The study posits that the more favorable the name, colour, typeface and design of the company logo, the more favorable the attitude Mexican consumers have towards the corporate logo, corporate image and reputation. However, in comparison for Persia these factors have less effect on customers’ judgment and behaviour, towards the corporate logo, corporate image and reputation. The research findings suggest that the selection of colour in a corporate logo is related to its marketing objectives, cultural values, desired customer relationship levels with the organisation and organisation’s corporate communications. Originality/value Corporate logo has received little attention in marketing literature and rarely researched in the context of emerging market. This is the first research of its kind to find the effect of the compound logo in emerging markets of Persia and Mexico. Therefore, this research makes significant contribution towards the corporate visual identity literature by developing of the sphere of influence of the corporate logo and its antecedents and consequences (corporate image and corporate reputation).

scholarly journals ‘Food is life’: Documenting the politics of food in Melanesia

2015 ◽  
Vol 21 (2) ◽  
pp. 77
Author(s):  
Ceridwen Spark
Keyword(s):  
Gender Roles ◽  
Cultural Values ◽  
Papua New Guinea ◽  
Food Consumption ◽  
New Guinea ◽  
Population Management ◽  
Creative Performance ◽  
The Pacific ◽  
West Papua ◽  
The Impact

In this article, I discuss two recent examples of women’s filmmaking in Melanesia. The documentaries are Tanah Mama (2014), focused on West Papua and Café Niugini (2015), set in Papua New Guinea. Both films explore and represent food in profoundly different ways. Here, I consider their respective depictions of food, demonstrating that Tanah Mama represents food as sustenance while Café Niugini renders food as ‘cuisine’ through the ‘creative performance’ of cookery. Nevertheless, and as I argue, both documentaries reflect the filmmakers’ interest in representing issues associated with food in the Pacific, including the importance of Indigenous access to land, population management, gender roles and the impact of changing cultural values on food consumption and health.

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