On the impact of socio-cultural characteristics on economic accounting practices (the example of China)

Author(s):  
M. Lymar ◽  
Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Luyan Teng ◽  
Qinyi Tan ◽  
Ali Ehsani

PurposeOne of the most significant threats of COVID-19 in the world is the closure of universities, schools, training courses and even companies and organizations. In such a situation and with the free time that has arisen, this threat of education closure can become a golden opportunity for learning and progress in virtual education. E-learning uses information technology (IT) to distribute knowledge and information for training and education. Also, cloud computing is a technology utilized in the IT domain. It can be employed in performing e-learning. Therefore, the main goal of this study is to assess the impact of cultural characteristics, economic situations, skills and knowledge on the development and success of CELS in the COVID-19 era.Design/methodology/approachCloud-based e-learning system (CELS) provides all e-learning requirements like software and hardware resources to promote conventional e-learning technologies. The CELS stands on several factors of diverse aspects that have been of high significance in CELS success. So, these systems must be checked to analyze their significance rate and successfully carry out their effectiveness. On the other hand, these days, the 2019 coronavirus disease (COVID-19) changes our daily lifestyles. Therefore, the present investigation provides a new model investigating the development and success of CELS in the COVID-19 era. Also, an online questionnaire was used to gather the data. The content validity of the questionnaire was obtained by applying the opinions of ten experts from e-learning specialists. The collected data are analyzed using LISREL and Smart PLS software.FindingsThe results from the path coefficient and the sample t-test have implied that skills and knowledge positively influence CELS in the COVID-19 era. In addition, the relationship between cultural characteristics and CELS in the COVID-19 era has been positive and significant. The relationship between the economic situations and the CELS in the COVID-19 era is positive and significant.Practical implicationsThe proposed model helps managers get a big picture of CELS necessities and more effectively in the COVID-19 era. This research has a unique impact on universities to develop an e-learning platform to facilitate the education process in the COVID-19 era. It provides guidelines for educational institutions to effectively implement the learning management system to facilitate students' education.Originality/valueCELS are getting increasingly essential to offer training courses more efficiently in educational institutions. Although the intersection between cloud computing and e-learning has increasingly grown in both practical and academic contexts, few studies on the impact of cultural characteristics, economic situations, skills and knowledge on the development and success of CELS in the COVID-19 era. This paper explores the ignored but critically important subject of CELS. This paper's main contribution is to present a new and integrated model containing the essential aspects of the development and success of CELS in the COVID-19 era. The proposed framework comprises cultural characteristics, economic situations, skills and knowledge aspects simultaneously, as well as sub-criteria denoting each element.


2019 ◽  
Vol 13 (1) ◽  
pp. 119-140 ◽  
Author(s):  
Dhoha A. Alsaleh ◽  
Michael T. Elliott ◽  
Frank Q. Fu ◽  
Ramendra Thakur

PurposeAs social media have become very popular and an integral part of the world economy in recent years, identifying factors that influence consumers’ attitudes toward social media sites has become a major goal of many researchers in academia and industry. This paper aims to identify factors that predict consumers’ attitudes and intentions toward usage of Instagram, a relatively new social media tool. In addition, it examines the role of an important dimension of culture – individualism vs collectivism –to determine cultural influences on the adoption of social media in the USA (i.e. an individualistic culture) and Kuwait (i.e. a collectivist culture).Design/methodology/approachData were collected from a convenience sample of undergraduate business and MBA students from Kuwait and the USA. To validate the measures for the constructs depicted in the conceptual model, the authors conducted an exploratory factor analysis using all items. They then conducted a confirmatory factor analysis to further evaluate the adequacy and validity of the measurement model. They also tested the hypotheses using structural equation modeling (SEM).FindingsOut of the nine hypotheses that were tested for significance, the SEM results indicated that seven hypotheses were significant. The results indicated a non-significant result between perceived critical mass is not a predictor of perceived usefulness and social influence to attitude.Research limitations/implicationsThe current study has some limitations that need to be recognized and can be used as guidelines for future research. First, college students represent only a portion of online users and may impact the external validity of our study. Hence, a more diverse sample with a broader range of ages, incomes, education levels, cultures and national origins would be advisable. Second, this study featured a dynamically continuous innovation (Instagram) rather than a discontinuous innovation. Third, other factors can be carried out to see other variables other than those described in this study to predict consumer’s attitude and intention to use the social media.Practical implicationsCultural characteristics such as individualism/collectivism would seem to be potentially useful when segmenting countries. The results of the current study indicate that the modified model is applicable to a cross-national group of social media users. This study demonstrates the impact of cultural characteristics on various technology adoption. Hence, managers must be aware that countries can be grouped according to the type of cultural effect within each. Each social media category, clusters can be formed consisting of countries that are expected to have similar usage patterns based on technological capability and social norms. By understanding the factors that influence each cluster of countries, firms can design customized social media programs.Social implicationsThis research provides valuable information to better understand the consumers’ attitudes and intentions toward the emerging social media landscape. Indeed, the popularity of social media has greatly changed the way in which people communicate in today’s world. In particular, Instagram has gradually become a major communication media for both social and business purposes. This research shed light into the factors that influence intentions to adopt social media across different cultures. It empirically examines the role of culture – individualism vs collectivism – by using two samples (i.e. Kuwait and the USA) to determine cultural influences on the adoption of social media in different cultures.Originality/valueUsing data drawn from Kuwait and US samples, this current study draws upon the theory of reasoned action (Fishbein and Ajzen, 1975) and the technology acceptance model (Davis, 1989). The results of the analysis indicate that the modified model is applicable to a cross-national group of social media users. Moreover, this study demonstrates the impact of cultural characteristics on various technology adoption constructs in the model.


2021 ◽  
Vol 18 ◽  
pp. 1349-1369
Author(s):  
Grigorios L. Kyriakopoulos

In an era of economic recession and the divulged threats of COVID-19 pandemic in the world a highly impacting socio-economic activity is the education sector. The operational difficulties of companies and organizations, as well as the closure of universities, schools, training courses, are all affecting the entrepreneurial and the learning progress on using workers time and learners facilities to develop their knowledge and to build up their skills. In particular, free time of institutions’ closure can become a golden opportunity for learning and progresses in virtual education while adopting e-learning modes of information technology (IT) and supporting the distribution of knowledge and information for training and education. Since the COVID-19 pandemic outbreak only few studies have been devoted on studying the impact of cultural characteristics, economic situations, skills and knowledge on the development and the wider human wellbeing. At this study the literature production of economic development was investigated in the light of the ignored, but critically important, issue of globalized inclination to acquire knowledge and skills. All essential aspects of economic systems and economic development within the COVID-19 era were approached, quantified, and graphically valuated, in the light of the following fields of literature search: “dynamic economic systems”, “economic development”, “knowledge skills”, and “globalization”. The measurable indicators of comparing these results were that of: chronological, geographical, languages of reports’ written, subject areas, and keywords, accordingly. Besides, the three domains of technology, environment – ecology, and socio-economics were conveyed, while the key-determinants of knowledge and skills acquisition were also analyzed. From a managerial point of view the simultaneous affection of cultural characteristics, economic simulations, skills and knowledge aspects were considered as positive and significant, thus, supporting managers to better understand the necessities of IT development and managing a highly qualified workforce to shift the thread of the COVID-19 era while performing feasible learning management to solidify workers’ education through formal and in-house education.


2015 ◽  
Vol 14 (03) ◽  
pp. 1550020 ◽  
Author(s):  
Iftikhar Hussain ◽  
Anum Khan ◽  
Amber Qurashi ◽  
Qurat-ul-Ain ◽  
Asma Shabbir

To investigate the critical role that knowledge sharing enablers play in putting into practice knowledge management within schools' and impacting schools' performance. The field of knowledge management aims at enhancing performance through knowledge sharing enablers. However, not all knowledge sharing enablers have same effects. This study attempted at categorizing enablers among knowledge management users/teachers and examine whether performance changes due to these enablers. Existing literature was reviewed to shape the study design. Present research is quantitative in nature and was conducted through personal interviews to explore the proposed relationships. An instrument was adopted which was tested for validity and reliability. The research instrument was administered to respondents and 110 responses were acquired. Convenience sampling is used to select the respondents. Descriptive statistics, correlation and regression analysis were used to analyse data. The current research found that among the knowledge sharing enablers' cultural characteristics, rewards and incentives, management support, and organisation structure have significant positive relationship with schools' performance and these results supported the previous studies. The findings also indicate that growth in job and task achievement is also positively related with schools' performance. The result also revealed that knowledge sharing enablers (cultural characteristics, rewards and incentives, management support, organisation structure) are becoming important to increase teachers' motivation. The findings also reflect that among the knowledge sharing enabler's; organisation structure has more influence on employees' performance. The present research results not only confirmed theory with practice; but also presented a reference for the knowledge practitioners as well as the teachers and business professionals. The present study has revealed that setting up knowledge sharing enablers are important for implementing knowledge management and is an important mean for improving organisational performance. Knowledge sharing does not only help in managing knowledge, but instead it plays the role of enhancing organisational performance by taking on the duty of assisting and coordinating different departments in their sharing of information and knowledge.


2021 ◽  
Vol 10 (3) ◽  
pp. 86-104
Author(s):  
Haoyu Zhao ◽  
Michael J. Ahn ◽  
Aroon P. Manoharan

Using a panel dataset gathered from 57 countries over the period 2003 to 2014, this paper examines the impact of cultural factors on the relationship between e-government development and corruption. The analysis reveals that e-government development have a weak and positive impact on the corruption levels across all countries but varied according to the different cultural factors. Based on the cultural typology of the GLOBE project, the authors found that e-government development was more effective in reducing corruption in countries with certain cultural characteristics. Cultures that put less emphasis on controlling uncertainty shared power more equally among members, valued individualism, and focused more on future development were more favorable to e-government development than others. Finally, they discussed the cultural implications on e-planning.


2019 ◽  

Geelong's Changing Landscape offers an insightful investigation of the ecological history of the Geelong and Bellarine Peninsula region. Commencing with the penetrating perspectives of Wadawurrung Elders, chapters explore colonisation and post-World War II industrial development through to the present challenges surrounding the ongoing urbanisation of this region. Expert contributors provide thoughtful analysis of the ecological and cultural characteristics of the landscape, the impact of past actions, and options for ethical future management of the region. This book will be of value to scientists, engineers, land use planners, environmentalists and historians.


2010 ◽  
Vol 20 (8) ◽  
pp. 862-870 ◽  
Author(s):  
Rizaldy R. Ferrer ◽  
Marizen Ramirez ◽  
Linda J. Beckman ◽  
Leda L. Danao ◽  
Kimlin T. Ashing-Giwa

2017 ◽  
Vol 30 (7) ◽  
pp. 1149-1183 ◽  
Author(s):  
Piet Moonen

Purpose The purpose of this paper is to address the importance of cultural values, the organizational culture and management style for innovation. It also comparatively evaluates the actual performance of European countries in innovation. Design/methodology/approach In this paper, the theoretical frameworks of the well-known scholars Hofstede, House, Schwartz, Boisot and Cameron and Quinn are critically evaluated and compared with each other. In addition, the authors compared the cultural rankings and the actual performance in innovation of selected European countries. Before addressing the impact of culture on the innovative strength of nations, different definitions of innovation are being described. The theoretical framework developed on the basis of the six Hofstede dimensions is composed; the nine House dimensions are supplemented and the Schwartz values for innovative strength of nations are also being discussed. Culture as a knowledge asset, the positioning in information space and its influence on innovation following the theories of Boisot and the different cultural types as defined by Cameron and Quinn have been studied and evaluated. The performance of European countries in innovation has been evaluated on the basis of the Global Innovation Index, the patent applications to the European Patent Office and the European Innovation Scoreboard. Findings Based on literature review, one can conclude that there is a strong positive relation between several cultural characteristics of countries in question and their innovative strength. The results of this paper point out the importance of cultural values for innovation. Research limitations/implications This research has assessed the relation between national culture in general on the innovative strength of nations. Future research on which cultural characteristics and management styles have the strongest correlation with the innovative strength of nations could provide valuable insights for both scholars in this research field and for institutions and companies that wish to improve their innovative strength. Practical implications The results of this study provide us with the insight that the innovative strength of a nation or organization can be altered by changing (parts of) its culture. A practical implication of this finding is that a government can, for example, increase its nation’s innovative strength by encouraging cooperation between different institutions and by limiting rules and regulations which could cause barriers in the innovation process. Social implications A social implication of the findings of this study is the knowledge that to improve the innovative strength of a nation, a government needs to pursue a pro-active policy of transforming national culture, for example, by changing the educational system and decreasing the power distance between teachers and students. Such an effort to influence the national culture addresses interesting issues regarding the concept of social engineering. Originality/value By critically evaluating the qualitative cultural frameworks of several well-known scholars and relating them to quantitative statistical data about the innovative strength of nations, this study has combined the strengths of both qualitative and quantitative methodologies and produced non-trivial findings in an original manner.


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