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).

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.

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 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.

Emotional intelligence and entrepreneurial intentions: an exploratory meta-analysis

2018 ◽  
Vol 23 (5) ◽  
pp. 497-512 ◽  
Author(s):  
Chao Miao ◽  
Ronald H. Humphrey ◽  
Shanshan Qian ◽  
Jeffrey M. Pollack
Keyword(s):  
Emotional Intelligence ◽  
Positive Relationship ◽  
Meta Analysis ◽  
Power Distance ◽  
Entrepreneurial Intention ◽  
Uncertainty Avoidance ◽  
Entrepreneurial Intentions ◽  
Content Type ◽  
Meta Analyses

Purpose The topic of entrepreneurial intention, which refers to a person’s degree of interest in creating a new business venture, has received close scrutiny in the entrepreneurship literature. The empirical results regarding the relation between emotional intelligence (EI) and entrepreneurial intention were nevertheless mixed across studies. Based on fit theory and trait activation theory, the purpose of this paper is to explain the fundamental reason for the mixed findings in the extant literature thus far. Design/methodology/approach Random-effects meta-analyses, based on 12 studies (along with 12 effect sizes), were performed to not only investigate the overall relation between EI and entrepreneurial intention but also to examine the moderators (i.e. individualism (vs collectivism), masculinity (vs femininity), power distance, long-term orientation (vs short-term orientation), uncertainty avoidance, and indulgence (vs restraint)) that influence this relation. Findings The results of this meta-analysis demonstrated that EI is positively related to entrepreneurial intention; the positive relationship between EI and entrepreneurial intention is stronger in long-term-oriented cultures; and the positive relationship between EI and entrepreneurial intention does not significantly differ based on a culture’s level of collectivism, masculinity, power distance, uncertainty avoidance, and indulgence. Originality/value This meta-analysis advances the current understanding of the relation between EI and entrepreneurial intention from cross-cultural perspectives.

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.

Culture and Knowledge Transfer Capacity

2012 ◽  
pp. 305-332 ◽  
Author(s):  
Omar E. M. Khalil ◽  
Ahmed Seleim
Keyword(s):  
Knowledge Transfer ◽  
Gross Domestic Product ◽  
National Culture ◽  
Future Orientation ◽  
Power Distance ◽  
Control Variable ◽  
Uncertainty Avoidance ◽  
Gender Egalitarianism ◽  
Research Findings ◽  
Societal Level

Increasing interest exists in understanding the factors that explain knowledge transfer capacity (KTC) at the societal level. In this paper, the authors posit that national culture may explain the differences among countries in their knowledge transfer capacities. The authors adopt House and colleagues’ (2004) national culture taxonomy as the theoretical framework to derive and test eighteen hypotheses relating national culture values and practices to societal KTC. KTC correlates positively with gender egalitarianism values, uncertainty avoidance practices, and future orientation practices. KTC also correlates negatively with uncertainty avoidance values, future orientation values, institutional collectivism values, in-group collectivism values, humane orientation practices, in-group collectivism values and practices, and power distance practices. Further analysis using gross domestic product (GDP) as a control variable revealed that only humane orientation practices influence KTC. The research findings are discussed, research limitations are identified, and implications are drawn.

How do national cultures impact the operations strategy process?

2018 ◽  
Vol 38 (10) ◽  
pp. 1937-1963 ◽  
Author(s):  
Camila Lee Park ◽  
Ely Laureano Paiva
Keyword(s):  
Corporate Strategy ◽  
Power Distance ◽  
Functional Integration ◽  
Uncertainty Avoidance ◽  
Operations Strategy ◽  
Manufacturing Strategy ◽  
National Cultures ◽  
Content Type ◽  
Cultural Aspects

PurposeThe purpose of this paper is to analyze the extent to which different patterns of cross-functional integration and the operations strategy (OS) process may be explained by national cultures differences.Design/methodology/approachPerceptual survey data from 105 manufacturing plants in four countries were used to validate the constructs and to test the hypotheses. The plants are located in two Western and two Eastern countries with different industrialization and development backgrounds (Brazil, China, Germany and South Korea). CFA validated the constructs, and ANOVA andt-tests evaluated the differences between levels of four Hofstede’s elements (i.e. power distance, individualism vs collectivism, uncertainty avoidance and long-term vs short-term orientation) on the OS process enablers (i.e. leadership for cross-functional integration and functional integration) and elements (i.e. manufacturing strategy linkage to corporate strategy and formulation of manufacturing strategy).FindingsResults suggest that different OS and OM processes are present in different national cultures. Leadership for cross-functional integration and manufacturing strategy linkage to corporate strategy differ between levels of power distance, individualism vs collectivism and uncertainty avoidance. Functional integration and formulation of manufacturing strategy also present differences according to the degree of individualism vs collectivism and long-term orientation.Originality/valueResults indicate that national culture is a key aspect for the OS process. Prior studies usually do not consider cultural aspects. Therefore, the OS process varies in different countries and contexts. Managers need to adjust their OS process when they are developing a global OS.

scholarly journals Main and Interaction Effects of ‘Power Distance’ and ‘Uncertainty Avoidance’ on Innovation in Small and Medium Enterprises in Egypt

2019 ◽  
Vol 9 (3) ◽  
pp. 198
Author(s):  
Tarek A. El Badawy ◽  
Rania M. Marwan ◽  
Mariam M. Magdy
Keyword(s):  
National Culture ◽  
Organizational Innovation ◽  
Small And Medium Enterprises ◽  
Power Distance ◽  
Interaction Effects ◽  
Uncertainty Avoidance ◽  
Previous Literature ◽  
Strategic Innovation ◽  
Medium Enterprises ◽  
Structured Questionnaire

The main objective of this study was to investigate the direct and interaction effects of two of Hofstede’s cultural metrics, namely power distance and uncertainty avoidance, on organizational innovation in small and medium enterprises in Egypt. A structured questionnaire adapted from a previous study was distributed amongst employees from different managerial levels. 326 completed questionnaires were collected. Results suggested that the national culture influences the level of strategic innovation in small and medium enterprises operating in Egypt. Power distance enhances strategic innovation; however, uncertainty avoidance inhibits it. Studies on Egyptian enterprises, and Egyptian small and medium enterprises are fundamentally underrepresented in previous literature.

Sign in / Sign up

Export Citation Format

Share Document