National Culture

The objective of our paper is to contribute to the accounting education literature by demonstrating that there are significant differences among final year undergraduate accounting students in the United Kingdom, Australia, India, and Malaysia with respect to an important concept in auditing, namely, perceptions of external auditors’ independence. To attain this objective, we make an original contribution to accounting cross-cultural studies by operationalizing culture in terms ofindependent and interdependent construals of selfhood. These fundamental core cultural differences are important because they play a major role in regulating psychological processes including perceptions. Additionally, to gain insight into the evolving complexities associated with understanding culture in a global economy, the concept of acculturation is invoked in hypothesis formulation. We find support for the hypothesis that students from countries with greater political, economic and socio–cultural inte...

Abstract,In this comparative,survey,of seventy-three Russians and ninety-two US managers, we explore differences and similarities in ethical decision-making among respondents from these two countries within a business context. Using Reidenbach and Robin’s (1988) multi-criteria ethics instrument, we examined whether business people,in Russia and,the US differed in their judgment,of the ethical content of business decisions. Russia and the US provide an interesting

National cultures often reflect a preference for one of the ideal-types hierarchical, network or market governance. A comparison of four similar policy cases in the UK, the Netherlands, Germany and the European Commission reveals that successful public managers under certain conditions are able to construct and design productive mixtures of the three styles. They applied metagovernance, a process of designing and managing situationally optimal combinations of the three competing, and to an extent mutually undermining, governance styles. Their national cultures and politico-administrative traditions co-determined the governance mixture which would work in a given situation. The research reinforces the case already made by others, that governance doctrines cannot be transferred as ‘best practices’ from one nation to another without adaptation. The article suggests that the future does not lie in inventing new management and governance doctrines, but in investing in post-dogmatic public management.

This paper explores Malay songket motifs in relation to Malaysia’s cultural identity. An examination of government National Culture policy on fixed identity is contrasted with dynamic reality. The policy was imposed on a multi-racial population based on the concept of ‘Malay’ with no recognition of others. Divisions amongst the populace were created by Malay specific privileges. Failure to address others becomes the main interest of this research. Songket motifs are used to demonstrate the Malay’s link with traditional customs. The motifs symbolize Malay dominance in clinging on to power, echoing Malay history. Evidence of the motifs’ assimilation with Hindu-Buddhist and Islamic influences proved that there is no Malay ‘purity.’ The researcher’s practice transforms flat images of motifs into artworks. Practice differs from the norm of Malaysian artists, who translate Malay culture into art. A Malaysian artist having worked in the UK and USA, the researcher puts theory into practice....

Our focus on Cross-Cultural Research is not a substantive focus in itself, but rather a methodological one. In this paper we focus on "the how but not the what " in cross-national development research. We seek to answer the question: How can research be carried out ethically when stakeholders of the research are from diverse cultures? Here we seek to find a basis with Indonesian colleagues where we can use comparative methods in an ethical and rigorous way to examine empirical relationships among two or more variables in the cross-cultural context. We examine the literature of cross-cultural methodology looking at how value differences between cultures affect cross-cultural research. As we prepare for major research projects between Australian and Indonesian researchers, we analyse how comparative research typically superimposes a cross-level design derived from the needs for 'Western' empiricism without a proper understanding of higher order levels of culture. The causative element that is sought and measured may actually be part of a much larger phenomenon. Because researchers are normally so based in their own culture, they must come to grips with the criticism of treating developing nations as 'passive subjects' of research projects undertaken by 'others' who have arrived in-country with 'ethical consents' given by various overseas institutions. While those consents may have a particular and specific merit within those institutions, they play but a part of the overall ethical considerations in international research. The paper postulates how to overcome these problematic, difficult and demanding methodological issues or circumstances where participants may have considered themselves exploited and muted research subjects. The paper draws on the experience of undertaking cross-cultural research in three diverse countries, with both settled and Indigenous populations, with relevance to Indonesian researchers. It provides methods on which to base appropriate approaches to cross-cultural research. We discuss the major areas of methodological design and make recommendations for optimal cross-cultural research projects that aid economic, cultural and social development of all Indonesian peoples. The authors conclude that, despite the difficulties in carrying out cross-cultural research, it is possible to make a significant contribution to the literature and expand knowledge, making the experience rewarding for all parties.

Strategic business nets are increasingly important in producing economic value in the global arena. This paper examines the influence of national culture on knowledge sharing in different types of intercultural business nets. Knowledge sharing is essential for the functioning of any business network as it influences the interaction between the actors and the outcomes they can achieve. Cultural factors have for long been known to influence the communication and success potential of strategic alliances. Similarly, culture is seen ...

... to several potentially related constructs such as achievement striving, impatience/irritability, stress ... In addition, similar relationships between polychronicity and time urgency dimensions were identified ... Together, these two studies provide a clearer understanding of the correlates ...

The research task of the essay is to answer the question of what is the face of the nation in the ethnic enclaves situated at the peripheries of national states. The subject of the analyses is the local population of the village Jaworzynka. In 1922, the settlement Herczawa was founded as a local unit independent from Jaworzynka. Since then Herczawa began to belong to Czechoslovakia. The state-owned status of Jaworzynka, which started to be a part of the Republic of Poland, was recognized after the World War I.  The author takes into account the longue durre of folk and national culture generated in the Silesian Beskidy in the second half of the 18th century.  The national culture is the main term applied to the investigations of the borderland regions. According to the ethno-symbolic approaches (Anthony D. Smith) and culturalism methods in sociology (Antonina Kłoskowska), the author analyses in his research: /1/ language, /2/ religion, /3/ folkways and mores /4/ arts, /5/ local knowledge and literature. These elements delineate the sphere of symbolic culture.
Based on the common folk culture, two national cultures have been formed nowadays – the Polish and Czech ones. Both Polish and Czech Census Bureau data and objective elements of national culture discussed in the essay indicate the process of national revival. The local people of Jaworzynka identify themselves as Poles and the population of Herczawa define themselves as Czechs. The content and the form of the local culture are visible in Jaworzyna, but they seem to be latent or diminishing in Herczawa.

As it was the case of all preceding revolutions Industry 4.0 brings changes to the organisational systems which result in the changes of requirements related to relevant human resources. Historically anchored organisational systems have always been supported by the referring education. The study presents the characteristics of selected well-established organisational systems and their supportive systems of education with the aim to link them to the requirements of the developmental phase called Industry 4.0. From this perspective it presents the challenges that the Slovak Republic, especially its education, is facing today.

умінні.
Мета статті – визначити структуру поняття менталітет з огляду на його
зв'язок із такими категоріями, як етнос, мова (код), культура.
Завдання:
– проаналізувати словникові значення лексеми менталітет у різних
європейських мовах;
– вибудувати ієрархію таких термінів, як “колективне несвідоме”,
“культурний код”, “національна самосвідомість”, “етнічна традиція”
“психологічні особливості етносу”, що є дотичними до поняття менталітету;
– виявити змістовий об’єм поняття менталітет і на цій основі
встановити його ядро, навколоядерну зону і периферійне поле.

How will the presence of independent directors affect family business performance? This question is still theoretically debated and empirically inconclusive. Because family businesses are a group of heterogeneous companies with different levels of family involvement in the business, the purpose of this paper is to empirically explore how the combination of different family business governance structures jointly shape the effect of independent directors on family business performance in an understudied Collectivist cultural setting. Using Qualitative Comparative Analysis (QCA) on a sample of 74 Lebanese family firms this study finds that, depending on the family firm governance structure, the presence of independent directors on the board can lead to either positive or negative firm performance. Theoretical and practical implications are discussed.

Culture exists at multiple levels, ranging from bro ad societal or national cultures to individualized corporate or organizational cultures . Within an organization, culture serves the same function as personality does to the individual -a hidden yet unifying theme that provides meaning, direction, and mobilization. Research on c orporate entrepreneurship has identified cultural obstacles to successful entrepreneurship, and suggested that entrepreneurship requires a culture built around risk, innovation, emotional commitment, autonomy, and empowerment, among others. Individualism-collectivism is a dimen sion of culture at both the societal and organizational levels. Most of the studies focus on individualism as it has been linked to the willingness of people to violate norms and their le vel of achievement motivation, both of which are associated with entrepreneurship, and showed th at entrepreneurship declines the more collectivism is emphasized. Based on these theoreti cal conside...

Studies have shown repeatedly that national cultural systems, as well as individual cultures, greatly affect the corporate cultural system in many ways. For example, national culture influences managerial decision-making, leadership styles, and human resource management practices. This study examines the mediating role of the national culture (power distance, collectivism, uncertainty avoidance, masculinity, and long-term orientation) on the relationship between leadership styles (transformational, transactional, and laissez-fair leadership style) and job satisfaction among academic staff in public universities in the UAE. A quantitative approach was used in this study, and a structured questionnaire with a 5-point Likert scale was distributed to 326 respondents from the academic staff in the UAE public universities. Statistical Package for Social Sciences (SPSS) and the Partial Least Square Structural Equation Modelling (PLS-SEM) were used to test the hypotheses of the study. The results revealed that national culture mediates the relationship between, transformational leadership style, transactional leadership style, laissez-fair leadership style, and job satisfaction. National culture appears to mediate the relationship between leadership style and job satisfaction among academic staff in UAE public universities, according to the findings. The findings also revealed how transformational leadership, transactional leadership, and laissez-faire leadership affect job satisfaction among academic staff in UAE public universities.

This paper investigates the role of cultural factors as possible partial explanation of the disparity in terms of project management deployment observed between various studied countries. The topic of culture has received increasing attention in the management literature in general during the last decades and in the project management literature in particular during the last few years. The globalization of businesses and worldwide Governmental/International organizations collaborations drives this interest in the national culture to increase more and more. Based on Hofstede national culture framework, the study hypothesizes and tests the impact of the culture and development of the country on the PM deployment. Seventy-four countries are selected to conduct a correlation and regression analysis between Hofstede’s national culture dimensions and the used PM deployment indicator. The results show the relations between various national culture dimensions and development indicator (GDP/Capita) on the project management deployment levels of the considered countries.