Acquiring knowledge through management consultancy: a national culture perspective

This paper examines how national culture informs the sourcing of management knowledge through external consultancy. First, it hypothesises and compares the relationship between quantitative measures of Hofstede's cultural indices with adjusted expenditure on consulting in nine countries. Two cultural indices are found to correlate with consulting use – power distance (negatively) and individualism (positively). However, the disparity between our findings and prior research suggests limitations of generalisation in studies solely employing quantitative cultural indices to understand the purchasing of business knowledge. We therefore propose the use of supplementary, qualitative data with sensitivity to local contexts and briefly apply this by using secondary sources to provide historical narratives for two countries – the UK and Japan. Overall, we find and tentatively explain significant statistical relationships between Hofstede's cultural indices and adjusted expenditure on consultancy. We then draw attention to wider implications for consulting research and for practitioners involved in this context.

Institutions, Culture and Foreign Direct Investment in Transition Economies: Does Culture Matter and Why?

The aim of this research is to analyse the importance of cultural and institutional determinants in attracting FDI to transition countries. We rely on gravity econometric framework and examine the impact of cultural and institutional factors on FDI using bilateral FDI flows between home (i.e. major trading partners) and eight transition economies in the period 2000–2018. We study this relationship in an integrated framework considering principal gravity forces, traditional FDI determinants, policy and institutional factors. We provide strong and robust evidence that cultural factors, depicted in Hofmann cultural indices, influence MNCs’ locational decisions. Other things held constant, specific cultural features seem more important than formal institutions, which seems at odds with standard neoclassical propositions, and shed some new light on the way we understand international business transactions.

A Pragmatic Act Analysis of English Postproverbials on Twitter

Postproverbiality, the novel perspective to studying proverbs, has focused mainly on the radical revision of African proverbs. However, this phenomenon is not only found in African proverbs, but also in many other languages as already suggested in literature. Therefore, this study investigates postproverbiality in English proverbs as used on social media, particularly Twitter. Twitter is especially known for people’s display of radical ideologies, opinions, and idiosyncrasies; therefore, it serves as a useful source for such radical revision of English proverbs. The analysis was done using Jacob Mey’s (2001) Pragmatic Acts as theoretical framework. The data was purposively gathered using five standard English proverbs to search for postproverbial versions; a total of thirty postproverbials were discovered on Twitter. The analysis revealed ten practs and allopracts which include affirming, insisting, informing, counselling, warning, instructing, and encouraging. These were projected through contextual features of shared situational knowledge, voicing, inference, metaphor, and socio-cultural knowledge. The interaction among the textual and contextual features and the allopracts shows that cultures and occurrences in public affairs affect such cultural indices as proverbs and language use and this interaction increases through the internet and social networks which link the world into a global community.

CULTURE AND SAVINGS: WHY DO ASIANS SAVE MORE?

It is a basic consensus that culture affects savings, but the empirical evidence is inadequate. This paper investigates the relationship between culture and savings by using the Hofstede cultural indices, and macro data across 48 countries over the period 1990–2013. The results show that country-fixed effects are highly significant, even if traditional variables are controlled for. We discover that culture can explain much of these individual effects and thus is very important in explaining differences in savings across countries. We use the method of Relative Importance Analysis (RIA) to measure the relative importance of the various cultural dimensions in affecting saving rates. We find that culture-related variables are among the most important saving determinants, along with other variables more commonly used in the economics literature, such as economic growth, social security, and demographics.

Culture versus Structure: A Critical Perspective on the Role of Culture in Tax Evasion

ABSTRACT Culture is a somewhat nebulous term, particularly in the context of accounting scholarship. Historically, it has been offered as a factor to explain many economic phenomena, including tax evasion. Utilizing Hofstede's (1980, 2001) cultural dimensions and data from the World Bank from 2005–2010, this study takes an exploratory approach to develop a stepwise, forward selection regression model to better illuminate this phenomenon vis-à-vis culture and economic structure. The results suggest, at least within the context of tax evasion, that cultural indices may be redundant in the presence of other readily available socio-economic indicators. This brings the age-old debate of culture versus structure to the forefront of accounting scholarship and policymaking.

Why is Informal Employment Too Difficult to Control? Further Evidence from Cultural Perspective

Much of the literature on informal employment examines the impact of tangible benefits such as earnings. Little attention has focused on the impact of non-pecuniary benefits on informality. The article has initially applied some of Schwartz’s cultural indices, which include autonomy and embeddedness as a proxy for the desire to be independent, and hypothesizes that such cultural perspective have a substantial influence on informal employment. Using many empirical approaches, the results show that embeddedness has a large, negative, significant effect on informal employment, while an increase in the level of intellectual autonomy results in a great expansion in informal employment. JEL: A14, J46, O17

Special Considerations and Reporting among Crime Victims in Lagos: A Qualitative Study

It is commonly assumed that victims’ reporting decision making is contingent upon some special normative and contextual considerations. This study examines the effects of these special considerations on crime reporting practices among victims in Lagos, Nigeria, using the qualitative method. The findings indicate that some special considerations anchored on cultural indices of stigmatization, stereotypes, taboos, tenderness of age, and gender are critical to victims’ decision-making choices for reporting in the study area. Consequently, it is suggested that government should use public enlightenment to make rational than normative thoughts steer reporting among victims for public safety in Lagos, Nigeria.