Cultural Assumptions Research Articles

Accounting as a social and moral practice: bridging cultures, balancing indigenous factors, and fostering social accountability

Purpose This study aims to investigate accounting practices within a non-Western (indigenous) context and provide insights into alternative accounting approaches and perspectives. Design/methodology/approach This study adopts an interpretive research approach to gain an in-depth insight into the functioning of accounting in Solomon Islands’ unique cultural and social-political context. In-depth interviews were conducted to gain insights into the perceptions and meanings held by participants concerning Western accounting practices and their limitations. Findings The findings provide unique insights into different interpretations of accounting and accountability through two distinct cultural lenses – Western and non-Western. The complimentary and rival explanations on what accounting and accountability are doing and what accounting and accountability should be doing will help close the gap in knowledge and contribute to shaping a better world for indigenous people. Practical implications Implications for practice involve fostering collaborative efforts among individuals, communities, leaders and institutions to harness cultural strengths through accounting. Additionally, continuous capacity building and education are essential to develop accounting skills, enhance financial literacy, promote professional expertise and build a pool of skilled accountants with local knowledge to support indigenous communities. Originality/value This study is original and provides novel insights supporting the need for accounting to recognise the importance of indigenous perspectives, adapt to cultural sensitivity and integrate cultural norms and values into accounting practices to make an impact and achieve greater social and moral accountability.

Breaking the WAVE and shattering stereotypes: addressing organizational change and team dynamics with female leaders

Research methodology The research consisted of a questionnaire and in-depth interview with the CEO. Secondary research was conducted to read through various articles and literature available on the organization. Relevant courses are organizational behavior/organization development/strategic management. Case overview/synopsis In a landscape traditionally dominated by male leadership, this case study highlights the compelling narrative of a new leader with an unconventional leadership style. This purpose of this case study aims to explore the change management challenges faced by Molade, CEO of WAVE, a leading vocational education social enterprise based in Lagos, Nigeria, as she grapples with the issue of organizational culture and gender bias and their impact on team dynamics while implementing a new strategy. Her leadership journey reflects not only personal triumphs but also the broader impact of diverse perspectives at the helm of organizational decision-making. Despite having over a decade of industry experience and being well-respected in her field, Molade is met with resistance and patronizing behavior from some of the existing team members who question her authority and decision-making abilities. The case discusses leadership challenges faced by Molade, a female leader, its negative implications on her performance and her ability to implement change within the organization. Ultimately, Molade’s perseverance and strategic thinking enabled her to successfully navigate her dilemma. Complexity academic level Undergraduate business course(s) which include organizational behavior, organization development and strategic management.

An Autoethnography on Intergenerational Relationships and Transnational Care for Older Parents

I employ autoethnography to undertake a broader scholarly inquiry on intergenerational relationships and transnational care shaped by global migration and aging. Specifically, I reflect on the dynamics of my relationship with my mother, beginning with my departure from my home and spanning a period of 40 years, 8 in China and 34 outside China. In doing so, I contemplate theoretical models of intergenerational solidarity, ambivalence, and role ambiguity. I also challenge cultural assumptions of filial piety. The geographical distance, passage of time, and acculturation process have profoundly influenced my perception of filial piety, which differs markedly from my mother’s. However, this divergence in consensual solidarity—marked by variations in attitudes, beliefs, and values—does not translate into weakened affectual solidarity, characterized by positive sentiments and emotions. Furthermore, aided by advancements in transportation and social media technology, I have been able to extend crucial emotional and some “instrumental” care to my mother, along with financial support if needed, despite limited hands-on care. Nevertheless, I must negotiate my care for my mother and navigate a delicate balance in coordinating my care efforts with those of my non-migrant siblings.

'You never know when you will need an antibiotic': A qualitative study of structural barriers and cultural assumptions in antibiotic misuse among immigrants in the United States.

The use of nonprescribed antibiotics increases the risk of antibiotic resistance, which is a primary public health concern of the 21st century. This study explores structural and cultural determinants of antibiotic misuse among immigrants living in the United States who arrived from home countries with easier access to antibiotics. Adopting a qualitative approach, we interviewed 34 immigrants living in the United States and who had traveled back to their home countries within 1year of the interview. We followed the steps of constructive grounded theory to analyze the data. We found two primary influences of immigrants' use of nonprescribed antibiotics. The first was structural barriers to health care access in the host country, including insurance coverage, cost of an emergency department visit, cost of missing a paid day of work, complexity of the healthcare system, and communication issues with health care providers. The second was participants' cultural assumptions, including their experiences of antibiotics use, beliefs about antibiotics, a habit of self-medication, and uncertainty about future medical needs. This study informs policymakers concerned with combating antibiotic resistance. Promoting antibiotic stewardship among immigrants from countries with lax antibiotic-prescribing practices and improving access to appropriate channels for preventative and same-day care may reduce the inappropriate use of antibiotics.

An integrative review of racism in nursing to inform anti-racist nursing praxis in Aotearoa New Zealand.

To synthesise international literature to identify mechanisms that maintain racism in nursing and understand the factors that contribute to designing and implementing anti-racist praxis to inform nursing in Aotearoa New Zealand. An integrative literature review was undertaken, integrating Indigenous Kaupapa Māori methodologies to ensure a cultural and philosophical lens. Peer-reviewed literature published, between January 2011 and July 2023 were sourced. Of 1296 articles, 16 met the inclusion criteria and 4 were identified via citation chaining. In total, 20 articles were included. The Johns Hopkins Research Evidence Tool was applied, findings extracted, and thematic analysis completed utilising Indigenous Kaupapa Māori principles. Databases, including CINAHL, Scopus, PubMed and Aus/NZ Reference Centre, were searched in July 2023. Two key themes were identified: (1) colonial active resistance to change; and (2) transformational, visionary, and proactive nursing. Nurses are well-positioned to confront the structures that maintain racism in health and education systems but are often actors in maintaining status quo. Anti-racist praxis can be a mechanism for nurses to reimagine, redefine and transform nursing care, leadership, and nursing education to begin to eradicate racism. This integrative review adhered to the 2020 Preferred Reporting for Systematic Reviews and Meta-Analyses (PRISMA) method. No patient or public contribution. Racism remains prevalent in nursing and the healthcare system. It is necessary to implement anti-racist praxis and policies that resist, deconstruct, and dismantle power and racism while validating Indigenous values, beliefs and practices. This is vital to deliver equitable health care. This integrative review presents lived realities and knowledge of Indigenous and racially minoritised nurses and scholars, alongside nursing allies to inform anti-racist praxis. This evidence signifies that it is time to walk the walk to challenge the colonising systems and processes that hold racism in place.

Maternal health care for women with disabilities: perspectives of health professionals in Ghana

In many developing countries, like Ghana, persons with disability face a lot of marginalisation and discrimination. Despite WHO’s assertion that disabled persons deserve equal access to healthcare, disparities remain. Health professionals play a pivotal role in reducing maternal mortality. Yet few studies engage professionals to understand these perceptions and how they shape service provision. This highlights the need for research investigating health professionals’ perceptions of delivering maternal healthcare to women with disabilities in Ghana. With the aid of a qualitative approach, this study explored the perceptions of healthcare professionals on disabled women who sought maternal healthcare in Ghana. Data was gathered from 25 healthcare workers, consisting of midwives and doctors. The thematic analysis uncovered two contrasting themes—positive perceptions highlighting the determination and strength of disabled women and negative perceptions shaped by cultural biases questioning the need for disabled women to become pregnant. Bridging this gap necessitates comprehensive training, patient-centred collaborative approaches, and anti-discrimination policies to establish an equitable Ghanaian healthcare system that safeguards the reproductive rights and options of pregnant and disabled women. Dedication from all stakeholders is imperative to ensure inclusiveness and fair treatment.

Female Genital Mutilation practiced by Dawoodi Bohras of Pakistan

This paper examines the practice of female genital mutilation (FGM) among the Dawoodi Bohra community in Pakistan. FGM, a non-therapeutic alteration of the female genitalia, is examined through the lenses of religion, culture and health. The Dawoodi Bohra, predominantly based in Karachi, practice FGM as a religious and cultural rite, linking it to notions of purity and social acceptance. Despite global efforts to outlaw and eradicate FGM, it persists, underpinned by deeply held beliefs and the insular nature of the community. The physical and psychological effects of FGM are profound, leading to immediate and long-term complications such as severe pain, infection and psychological trauma. This paper discusses the impact of these practices on women’s health and rights, while critiquing the lack of an effective legal framework in Pakistan to combat FGM. In addressing this issue, the paper contributes to the broader discourse on gender-based violence and the rights of women and children in patriarchal societies.

The Prolonged Path of Indigenization: A Study on German Protestant Missionary Ernst Faber’s Chinese Literary Works

Ernst Faber’s 34 years of literary missionary works reveal his commitment to refining his approach to indigenizing Christianity in China. Employing three linguistic and cultural adaptation strategies—translation and commentary of the Bible, examination and analysis of missionary practical outcomes in Western society, and the revision and reinterpretation of Chinese classics incorporating Christian insights—Faber adapted his methods gradually into China’s specific conditions, indicating a prolonged path of indigenization. Despite expressing appreciation for Chinese culture, a critical examination reveals the preservation of his cultural biases and an unwavering commitment to Christianity as a means of purifying and enriching the spirit of the Chinese people. Rooted in the political context of his time and confidence in European historical world missions, Faber’s indigenization strategy in his Chinese literary works represents an interplay of cultural adaptation and resistance.

Hallsworth's manifesto through a cultural theory lens

Abstract Behavioural public policy (BPP) operates within one of four cultural models of public management, an illustration of an influential scheme set out by Christopher Hood. Even though BPP can be fatalist, individualist or egalitarian, so far it has been hierarchicalist. Hallsworth's manifesto is largely an expression of this hierarchicalist form of public management, with all its limitations and contradictions. As the manifesto pays relatively little attention to decentralist and egalitarian approaches, it misses a radical opportunity. Future work on BPP could incorporate entrepreneurial and egalitarian possibilities while recognising the difficulties of moving away from hierarchalism completely. Even though Hood cautions against a ‘public management for all seasons’, it remains a plausible path for the next generation of researchers and practitioners of BPP.

Constitutional Amendment 106 Women Reservation - What can be Learned from 1/3rd PRI Reservation?

Abstract: Attaining gender inclusion and political empowerment is the goal of the historic Constitutional Amendment for Women's Reservation, which calls for a one-third reservation for women in Panchayati Raj Institutions (PRIs). The dynamics of women's participation in grassroots governance can be better understood by looking at the lessons learned from PRIs' implementation of the 1/3rd reservation. In rural local bodies, like as Panchayats, women were required to occupy one-third of the seats under the 73rd Amendment Act of 1992. In an effort to rectify past gender inequalities, increase women's representation in decision-making bodies, and boost their social and political standing, this proactive policy was put in place. The revolutionary effect on women's political engagement is one important takeaway from the one-third reservation in PRIs. Women were able to take part in local administration through the reserved seats, which helped them develop their leadership abilities and increase their visibility in public service. As a result, women's status in communities was enhanced, and decisionmaking became more inclusive and equal. The importance of prioritizing health, education, and social welfare issues is positively correlated with women's political representation, which is another lesson. To address pressing social issues, women PRI officials frequently fought for policies that would have a direct positive effect on women's and marginalized communities' quality of life. In addition, the 1/3rd reservation effort highlighted the significance of initiatives that strengthen the abilities of female leaders. To help women successfully carry out their responsibilities as leaders, educational and training programs were crucial in providing them with the information and abilities they needed to understand and handle the many facets of government. Even with these good results, there are still problems. In many cases, women are unable to reach their full leadership potential due to cultural biases, patriarchal attitudes, and resistance from established power structures. If we want women to have an impact in politics, we need to break down these entrenched stereotypes and create conditions where they feel comfortable taking an active role

Sustainable Healthcare Quality and Job Satisfaction through Organizational Culture: Approaches and Outcomes

This paper explores innovative strategies to enhance sustainable healthcare quality, emphasizing the pivotal role of organizational culture and placing a special focus on employee job satisfaction. Recognizing the indispensable nature of contented employees in delivering superior patient care, our discussion explores how an organizational culture that prioritizes optimized work processes, and a supportive work environment can significantly boost employee well-being. By mitigating workplace stress through the refinement of operations and the minimization of waste, healthcare organizations can foster a setting that greatly enhances job satisfaction. This enhancement, in turn, catalyzes superior patient care and underscores the healthcare system’s dedication to sustainability and the well-being of its employees. Our analysis indicates that concentrating on employee satisfaction, deeply rooted in the organizational culture, is not merely advantageous but essential for nurturing a sustainable, high-quality healthcare system. The insights offered aim to guide healthcare organizations toward embracing strategies such as Green Lean Six Sigma, with a heightened focus on improving workforce well-being through the lens of organizational culture. This approach is expected to produce a synergistic improvement in healthcare quality by promoting operational efficiency and advancing environmental sustainability in tandem.

An exploration of the role of creative industries experience in the pedagogical practice of second-career teachers

Internationally there is a growing emphasis on the role of the creative industries in future economies and on related career strategies for young people. There is no research however which explores how teachers with prior creative industries experience can have an impact on this. This study explored the accumulated capital, knowledge and skills, and educational philosophy of six second-career teachers, three with creative industries experience, as they underwent the transition from student to probationer teacher. It consisted of a small-scale, longitudinal, qualitative research design, analysed through a professional and cultural capital theory lens. The findings indicated that the students’ accumulated professional and cultural capital had limited value in the field of teaching with the exception of one who was able to draw on their digital knowledge. For those with existing capital in the form of knowledge and skills in the expressive arts, the participants perceived this to be considered of lower value within the field, with few opportunities to apply this to practice. The study highlights an issue with how prior experience and accumulated capital is valued within the field, which potentially also has an impact on the diversity of the teaching profession and of the curriculum that is delivered in practice.

Globalization and Education: Exploring the Exchange of Ideas, Values, and Traditions in Promoting Cultural Understanding and Global Citizenship

In today’s interconnected world, globalization has significantly impacted various aspects of society, including education. This research aims to investigate the influence of globalization on the education system and the exchange of ideas, values, and traditions in schools and universities. The study explores the role of international education programs, cross-cultural exchanges, and multicultural curricula in promoting cultural understanding and global citizenship. To begin, the research examines how globalization has transformed the education system. With the advent of technology and the ease of travel, students have greater access to educational opportunities worldwide. International education programs, such as student exchange programs and study abroad initiatives, have become increasingly popular, enabling students to experience different cultures firsthand. These programs foster the exchange of ideas, values, and traditions by immersing students in diverse environments, allowing them to gain a deeper understanding of different cultures and perspectives. Furthermore, cross-cultural exchanges play a vital role in promoting cultural understanding within the education system. Through collaborations between schools and universities from different countries, students and educators have the opportunity to engage in dialogue, share experiences, and learn from one another. These exchanges facilitate the exchange of ideas, values, and traditions, promoting a more inclusive and globally aware educational environment. Multicultural curricula also contribute to the exchange of ideas, values, and traditions in education. As societies become increasingly diverse, it is crucial for educational institutions to incorporate multicultural perspectives into their curricula. By teaching students about different cultures, histories, and belief systems, multicultural education promotes empathy, respect, and appreciation for cultural diversity. It encourages students to critically analyze their own cultural biases and develop a global perspective. Moreover, the research explores how the exchange of ideas, values, and traditions in education contributes to the development of global citizenship. Global citizenship refers to the recognition of our interconnectedness and responsibility towards addressing global challenges. Through exposure to diverse cultures and perspectives, students develop a sense of global identity and a commitment to social justice and sustainability. They become equipped with the knowledge and skills necessary to engage in cross-cultural dialogue, collaborate with individuals from different backgrounds, and contribute to the betterment of society on a global scale. However, the research also acknowledges the challenges and limitations of globalization in education. While international education programs and cross-cultural exchanges offer valuable opportunities for cultural exchange, they can also perpetuate power imbalances and reinforce cultural stereotypes. It is crucial for educational institutions to approach these initiatives with sensitivity and ensure that they promote equitable and inclusive practices. In conclusion, globalization has had a profound impact on the education system, facilitating the exchange of ideas, values, and traditions. International education programs, cross-cultural exchanges, and multicultural curricula play a crucial role in promoting cultural understanding and global citizenship. By embracing these opportunities, educational institutions can prepare students to navigate an increasingly interconnected world, fostering empathy, respect, and appreciation for diverse cultures and perspectives. However, it is essential to approach globalization in education with caution, ensuring that it promotes inclusivity, equity, and cultural sensitivity.   Received: 25 December 2023 / Accepted: 25 February 2024 / Published: 23 April 2024

Hearing Behavioral Messages: Avoiding Misinterpretation to Make Effective, Inclusive Decisions

AbstractBehavior is a form of communication. For many young children, they may engage in certain behaviors to consciously or subconsciously communicate a need to access something, such as a desired adult or peer, sensory stimulation, or a tangible item. Other times, children may engage in a behavior to escape or avoid something, such as a particular environment. Sometimes the behaviors in which young children engage can be interpreted as challenging, based on the perceptions of those who work with the child, including the child’s early childhood teacher. These interpretations of challenging behavior derive from one’s own cultural backgrounds, beliefs, and biases. Such interpretations can lead to discriminatory discipline practices, particularly against children from marginalized and minoritized backgrounds. Instead, teachers can consider the behavioral messages expressed by the children they work with from an unbiased perspective, identify if the behavior in which the child is engaging is truly challenging, and implement appropriate intervention if necessary. The purpose of this paper is to present a plan for hearing behavioral messages of marginalized and minoritized children in a way that systematically addresses their needs while also considering the potential mismatch between teacher and child identities.

Unraveling formal and informal business ties in shaping foreign subsidiary capabilities

Purpose Drawing upon the resource-based view this study aims to examine the connections between formal and informal business relationships and resource-bridging and adaptive capabilities within the context of foreign subsidiaries of multinational enterprises (MNEs) operating in Thailand. Based on prior literature emphasizing business network ties as sources of competitive advantage in emerging markets, this study extends the discourse by investigating the moderating effects of technological turbulence, power distance and assertiveness. Design/methodology/approach This study uses a quantitative research approach, using data obtained from a self-administered survey conducted among 168 foreign subsidiaries spanning diverse industries in Thailand. The data were analyzed by using multiple-group structural equation modeling to test the hypothesized relationships. Findings Cultivating different types of business ties enables foreign subsidiaries to improve different types of capabilities. While interpersonal relationships (i.e. informal businessties) enable them to develop their abilities to combine various resources (i.e. resource-bridging capability), rigid contractual-based relationships (i.e. formal businessties) help them to be more adaptive (i.e. adaptive capability). These relationships are also contingent upon the levels of technological turbulence, host-country power distance and host-country assertiveness. Originality/value This research builds upon prior research on network ties and capability building by delineating the specific nature of capabilities. Contradicting to the previous findings, demonstrating a negative relationship between formal business ties and capabilities, this study found that each type of business tie enables foreign subsidiaries to enhance different types of capabilities under different circumstances. Moreover, this study adopts a lens of host-country national culture rather than home-country culture in investigating the moderating effects of power distance and assertiveness.

Plato’s Shadows in the Digital Cave: Controlling Cultural Bias in Generative AI

Generative Artificial Intelligence (AI) systems, like ChatGPT, have the potential to perpetuate and amplify cultural biases embedded in their training data, which are predominantly produced by dominant cultural groups. This paper explores the philosophical and technical challenges of detecting and mitigating cultural bias in generative AI, drawing on Plato’s Allegory of the Cave to frame the issue as a problem of limited and distorted representation. We propose a multifaceted approach combining technical interventions, such as data diversification and culturally aware model constraints, with a deeper engagement with the cultural and philosophical dimensions of the problem. Drawing on theories of extended cognition and situated knowledge, we argue that mitigating AI biases requires a reflexive interrogation of the cultural contexts of AI development and a commitment to empowering marginalized voices and perspectives. We claim that controlling cultural bias in generative AI is inseparable from the larger project of promoting equity, diversity, and inclusion in AI development and governance. By bridging philosophical reflection with technical innovation, this paper contributes to the growing discourse on responsible and inclusive AI, offering a roadmap for detecting and mitigating cultural biases while grappling with the profound cultural implications of these powerful technologies.

Developing teachers’ cultural competencies through co-design of robot-coding mathematics activities for Latinx and Black elementary school students

This year-long case study involved the professional development of teachers in New York City elementary schools, who co-designed with researchers culturally relevant robot-coding mathematics activities to advance teachers’ understanding of culturally responsive mathematics pedagogy. Study findings indicated that co-designing culturally relevant robot-coding mathematics activities led to the development of teachers’ cultural competencies, deeper understanding of culturally responsive mathematics pedagogy and their students’ cultures, stronger agency, and ability to integrate culturally responsive pedagogy into their mathematics curriculum. Teachers also began to perceive the robot as a mathematical tool rather than a motivational add-on, and started to develop their own cultural lens while focusing less on school structure constraints. The study emphasises the importance of engaging teachers as active co-designers of culturally relevant coding curriculum in professional development programmes.

Cultural biases, agenda setting, and the regulation of policy processes

Cultural biases, agenda setting, and the regulation of policy processes

The Paradox of Creating a Cocreator

Abstract With the latest developments in AI it is becoming increasingly common to view machines as cocreators. In this article, we follow four musicians in the project Co-Creative Spaces through a six-month long collaborative process in which they created new music through improvising with each other and—subsequently—with computer-based imitations of themselves. These musical agents were trained through machine learning to generate output in the style of the musicians and were capable of both following what they “heard” and initiating new directions in the interaction, leading to the question, “What happens to musical cocreation when AI is thus included in the creative cycle?” The musicians involved in Co-Creative Spaces are from Norway and Kenya—two countries with fundamentally different musical traditions. This leads to a second question: “How is the collaboration affected by possible cultural biases inherent in the technology and in the musicians themselves?” These questions were examined as part of two five-day workshops—one at the beginning and one at the end of the project period—before two final concerts. The musicians engaged in improvisation sessions and recorded ensuing discussions. For each workshop day, the musicians also had conversations in focus groups moderated by a fifth project member, who, together with one of the musicians, was also responsible for the development of the software powering the musical agents. The analysis of the data from the workshops paints a complex picture of what it is like being at the intersection between different technological, musical, and cultural paradigms. The machine becomes a cocreator only when humans permit themselves to attribute creative agency to it.

The Application of Large Language Models Reducing Cultural Barriers in International Trade: A Perspective from Cultural Conflicts, Potential and Obstacles

Large Language Models (LLMs) are powerful Artificial General Intelligence (AGI) software that generate natural language texts on various topics and domains. They have great potential to reduce cultural barriers in international trade by facilitating machine translation and cross-cultural communication. However, they also face cultural conflicts, challenges and risks, such as cultural misreading, bias, and ethical issues. This paper provides a comprehensive analysis of the current state and future prospects of LLMs in international trade, and discusses the cultural differences, opportunities and obstacles that they encounter. It also proposes some possible solutions and directions for improving the cultural sensitivity and performance of LLMs, such as incorporating cultural knowledge, enhancing cultural awareness, and ensuring cultural diversity and inclusivity. To illustrate the practical implications of LLMs in international trade, this paper provides some examples of how LLMs have been used or could be used in various trade scenarios, such as ChatGPT,NewBing and Ernie Bot. This paper aims to offer some insights and suggestions for researchers, practitioners, and policymakers who are interested in or involved in the development and application of LLMs in international trade, and to demonstrate how LLMs can contribute to the advancement and innovation of international trade.