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.

scholarly journals National Culture and Perceived Ethics of Tax Evasion: Case of Bali Province

2018 ◽  
Vol 21 (1) ◽  
Author(s):  
I Nyoman Kusuma Adnyana Mahaputra ◽  
Ni Wayan Rustiarini ◽  
Ni Putu Nita Anggraini ◽  
I Made Sudiartana
Keyword(s):  
National Culture ◽  
Tax Evasion ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Uncertainty Avoidance ◽  
Survey Method ◽  
Culture Dimensions ◽  
Relationship Of

This study aims to investigate the relationship of national cculture and taxpayer's ethical perception of tax evasion. National culture dimensions include powner dinstance, uncertainty avoidance, individualism/ccollectivism, masculinity/femininity, lOng/shurt tarm orientation, and indulgence/rrestraint. This study employes survey method, using online questionnaires for taxpayers who haveself employment in Bali Province.Three hundred and seventy seven taxpayers fillend out online questionnaires. This model is processed using multiple linear regression analysis method. The results indicate that power distance, uncertainty avoidance, individualism/collectivism, and femininity/masculinity are associated with perceived ethics of tax evasion, but do not associated between short term/long term orientation and indulgence/restrain with perceived ethics of tax evasion. This study is expected to improve knowledge about tax evasion especially related to national culture. Practically, the results are expected to provide input for tax regulators to consider the role of national culture in identifying the causes of tax evasion.

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.

Firm Performance and Employee Downsizing: The Moderating Role of National Culture

2017 ◽  
Vol 18 (2) ◽  
pp. 1-31
Author(s):  
Andre Honoree ◽  
Mario Krenn
Keyword(s):  
Firm Performance ◽  
National Culture ◽  
Power Distance ◽  
Institutional Context ◽  
Uncertainty Avoidance ◽  
Cultural Dimensions ◽  
Future Directions ◽  
Research And Practice ◽  
Moderating Role

A limitation in the downsizing literature is its lack of attention on how firms’ institutional context interacts with firm’s internal drivers of employee downsizing. This study examines the firm performance - employee downsizing relationship in 1,747 firms across 35 countries over three years and demonstrates that while this relationship is similar among firms across countries, its magnitude varies across countries, and that the cultural dimensions of in-group collectivism, power distance, uncertainty avoidance help explain this variance. Implications from these findings and future directions for employee downsizing research and practice are discussed.

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

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.

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.

Brand and firm values in distinct national cultures

2020 ◽  
Vol 32 (8) ◽  
pp. 1737-1758 ◽  
Author(s):  
Reza Chowdhury ◽  
Wootae Chun ◽  
Sungchul Choi ◽  
Kurtis Friend
Keyword(s):  
Cultural Values ◽  
Firm Value ◽  
Power Distance ◽  
Uncertainty Avoidance ◽  
National Cultures ◽  
Content Type ◽  
Brand Values ◽  
The Relationship

PurposeThe objective of this article is to investigate the moderating role of national cultures in the relationship between brand value and firm value.Design/methodology/approachThis article examines the topic in the context of different national cultural attributes, including individualism, uncertainty avoidance, masculinity, power distance, and long-term orientation. We use brand values of the Financial Times Global 500 companies and national cultural values reported by Hofstede, GLOBE, and Schwartz.FindingsResults exhibit that brands are more value-additive to companies in highly individualistic cultures. Furthermore, a valuable brand contributes more to firm value in countries with low uncertainty avoidance, high masculine, low power distance, and short-term oriented cultures.Originality/valueThe evidence suggests that while a valuable brand contributes to firm value, the level of its effect on firm value varies by national cultures.

scholarly journals Cultural Influence on e‑Government Development

2020 ◽  
Vol 23 (1) ◽  
Author(s):  
Sushant Kumar ◽  
Kuldeep Baishya ◽  
Pradip H Sadarangani ◽  
Harsh V Samalia
Keyword(s):  
National Culture ◽  
Power Distance ◽  
Gdp Per Capita ◽  
Economic Prosperity ◽  
Multi Level ◽  
Per Capita ◽  
The Impact ◽  
Government Development

E‑government development varies across countries. This study aims to examine the impact of national culture on e‑government development across 78 countries. The dimensions of national culture are power distance, individualism, masculinity, long‑term orientation, uncertainty avoidance, and indulgence. The paper also examines the role of GDP per capita on e‑government development. The result shows that individualism and long‑term orientation are positively related to e‑government development, whereas power distance is negatively related to e‑government development. Also, GDP per capita is found to be significantly impacting e‑government development. Multi‑level interaction effect of GDP per capita and culture on e‑government development is discussed. The paper outlines the implications of results and strategies to design culturally acceptable e‑government policies. The paper argues that growth in economic prosperity cannot guarantee e‑government development, and national culture must be included in a holistic discussion of the development.

Deal proneness and national culture: evidence from the USA, Thailand and Kenya

2018 ◽  
Vol 35 (6) ◽  
pp. 981-1008 ◽  
Author(s):  
Dheeraj Sharma ◽  
Satyendra Singh
Keyword(s):  
Consumer Behavior ◽  
National Culture ◽  
Power Distance ◽  
Cultural Influences ◽  
Uncertainty Avoidance ◽  
Store Image ◽  
Content Type ◽  
Using Data ◽  
The Relationship

PurposeCulture is one of the critical variables in explaining consumer behavior and consumer response to external stimuli. The purpose of this paper is to delineate the relationship between deal proneness and culture. Specifically, this paper examines the relationship between Hofstede’s cultural dimensions, namely, power distance, individualism/collectivism, masculinity/femininity and uncertainty avoidance, and deal proneness. Additionally, the role of store image as a moderator between culture and deal proneness is explored. Finally, the paper offers prescriptive and descriptive insights for marketers to consider cultural perspectives when promoting products internationally. A clear understanding of cultural influences on deal proneness will allow marketers to target specific customer segments more accurately.Design/methodology/approachThe authors collected data from consumers in shopping malls in USA, Thailand, and Kenya. The authors analyzed the data using structural equation modeling.FindingsThe authors found that societies with a high femininity index are more likely to respond to deals than masculine societies. An inverse relationship between the Power Distance Index (PDI) and deal proneness may exist, suggesting that societies with a high PDI may be less deal prone. The authors found that individualism index is positively related to deal proneness, and thus societies with a low individualism index should be more deal prone. Finally, individuals in high uncertainty avoidance countries are expected to exhibit low deal prone tendencies.Research limitations/implicationsThe study utilized a sample from cities. Consequently, future studies may attempt to validate the relationship posited in this study by utilizing non-urban data. Additionally, the authors look at stores in a mall. Thus, there is a possibility of interaction between mall image and store image. It may be useful to validate the findings of this study by using data from stand alone stores and also examine the interaction effect of mall image and store image on the deal proneness in a given culture.Practical implicationsThis study suggests that appropriate store selection for offering deals can possibly augment the effectiveness of deal-based promotions. Specifically, choice of store can alter the context, and thus the perception of the value proposition could increase, which in turn is likely to increase the acceptance of deal-based promotion.Originality/valueAlthough several researchers have also examined differences in consumer behavior across cultures yet it appears that there is no direct study that examines the effects of cultural differences on deal proneness using data from three countries (USA, Thailand, and Kenya) which are diverse on all dimensions of national culture. This paper examines the influence of national culture on individual’s propensity to exhibit deal proneness. Furthermore, the paper examines the role of store image on the relationship between national culture and deal proneness.

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