Cultural Differences Research Articles

Do cultural differences moderate the relationship between CSR and earnings quality: common law evidence pre and during COVID-19 crisis

Purpose This paper aims to describe the role of corporate social performance as a potential mechanism for reducing earnings management. This paper contributes to the existing literature by addressing the moderator effects of national culture on the relationship between CSR and earnings management. Design/methodology/approach This study investigates the moderating impact of Hofstede’s cultural dimensions on the association between corporate social responsibility (CSR) and earnings management. The data set covers 71,893 firm-year observations spanning 2006–2022 and involving 4,229 firms listed in common law countries. Findings The result confirms that corporate social performance reduces the use of real earnings management and controls the change of method AEM to REM method. When testing the indirect effect, the results show that cultural dimensions moderate the relationship between CSR and earnings management. These findings have many theoretical and practical implications for researchers, investors and decision-makers. Originality/value This paper contributes substantially to extant literature by comprehensively exploring the moderating influence of national cultures on the intricate nexus between CSR and earnings management, encompassing the pre- and post-COVID-19 periods. The implications of these findings extend to researchers, investors and policymakers, offering valuable insights for informed decision-making.

‘I will not lie down and take this without a fight’: socialization as an ecological process in the narratives of people with young-onset dementia

Socialization through language in diverse contexts has been well studied. However, research on the ecological socialization of people with dementia, that is, how people with dementia are socialized in the existing and ever-changing environment and how they socialize their environment to meet their needs, has been rare. Drawing on the concepts of “narrated event”, “narrating event” and the various linguistic and discursive practices adopted under different participation frameworks for positioning at different levels (e.g., person deixis, reported speech, and evaluative indexicals), this study explores the bi-directional ecological process of socialization of older adults with young-onset dementia and the identities constructed in their narratives. Data were collected from the Dementia Diaries website, where 156 audio diaries of four older adults with young-onset dementia in the UK were transcribed and thematically coded for analysis. Findings indicate that (1) As people with young-onset dementia adapt to the existing and ever-changing environment, they adjust themselves to meet the challenges posed by the environment, reconsider the disease, and reconfigure their relations with the world; (2) people with young onset dementia make changes to the environment as needed, such as by reshaping the environments through home layout, navigating oneself with the help of particular objects and technology, and socializing institutional changes from an insider’s point of view. In these bi-directional processes of socialization, people with dementia construct various distinct and changing identities such as the victims of dementia, independent people who are not less able than those without dementia, vigorous problem-solvers, enthusiastic promoters of new technology, and advocates for institutional reforms, resisting the dominant discourse depicting people with dementia as having limited control over their life. Challenges concerning the progression of dementia and cultural differences, with the implications for recognizing and invoking the agency of people with dementia through multi-party collaboration, have been proposed in the end.

Culture and Sketching: Comparative Analysis of UK and Chinese Designers

ABSTRACTThis research investigates the influence of culture on sketching by comparing UK and Chinese designers. We employed a novel dual‐method approach: machine learning algorithms analyzed a dataset of 2,090 digitized sketches from student designers, while protocol analysis based on shape transformation rules examined the sketching processes of professional designers from both cultures. The machine learning analysis classified sketches by extracting region‐ and shape‐based features, revealing distinctive visual attributes between the two cultures. Concurrently, protocol studies of professional designers' sketches uncovered patterns in their sketching processes. By integrating computational analyses of student sketches with protocol studies of professional designers, we identified significant cultural differences in both visual attributes and sketching processes. The paper discusses potential factors contributing to these disparities, drawing on insights from cross‐cultural comparisons of cognitive styles. This comprehensive mixed‐methods analysis provides new insights into the complex interplay between culture, cognition, and design.

The US Individualism–Collectivism and Labor Investment Efficiency

ABSTRACTResearch Question/IssueWe examine whether the variation in the ndividualism–collectivism dimension within the US affects labor investment efficiency.Research Findings/InsightsUsing the collectivism index developed by existing literature, we find that firms headquartered in collectivist states are more likely to deviate from the optimal level of hiring. The effect is stronger in firms with high agency problems and information asymmetry. Additional analyses suggest that collectivism induces more inefficiency in firms with larger boards, less independent boards, firms with high R&D intensity, and states that adopt antitakeover laws.Theoretical/Academic ImplicationsOverall, we find convincing evidence that cultural differences across US states contribute to labor investment decisions.Practitioner/Policy ImplicationsThe study extends the existing literature on the effect of cultural dimensions on labor investment decisions, particularly in the context of the United States. It also extends our understanding of how cultural variations across headquarters states can adversely affect firm hiring and firing decisions.Jel ClassificationM14, G30, G34, G40

ENHANCING CROSS-CULTURAL COMPETENCE OF INTERNATIONALIZED STUDENTS IN CHINA: EXPERIENCE FROM SINO-FOREIGN COOPERATIVE UNIVERSITIES

In the context of globalization, increased contact between people from different cultural backgrounds necessitates the development of new competencies to communicate across linguistic and cultural differences. Cross-cultural competence has become a crucial skill. For students receiving higher education in China, curriculum and teaching methods are key to enhancing cross-cultural competence. This study examines how Sino-foreign cooperative universities promote students' cross-cultural competence development through curriculum design, teaching models, and teacher-student interactions. KEYWORDS: Internationalization at Home, Cross-Cultural Competence, Sino-Foreign Cooperative Universities

A Comprehensive Review of Food Safety Culture in the Food Industry: Leadership, Organizational Commitment, and Multicultural Dynamics

Food safety culture (FSC) has transitioned from a narrow compliance-based concept to a comprehensive organisational value that is essential for ensuring food safety. This review explores the pivotal roles of leadership, organisational commitment, and cultural diversity in shaping an effective FSC. It highlights how leadership style, particularly transformational leadership, can enhance employee engagement and foster a proactive safety culture. Additionally, the impact of national and organisational cultures on FSC is analysed, emphasising the challenges posed by a multicultural workforce in standardising food safety practices. This article also provides a comparative analysis of FSC across various sectors, such as meat and dairy processing, identifying sector-specific challenges and best practices. In particular, high-risk sectors tend to exhibit a stronger FSC due to regulatory pressure, while other sectors struggle with issues like communication and employee ownership. The importance of integrating behavioural training with cultural considerations is underscored as a key strategy for sustaining a positive FSC. For maintaining a strong FSC, tailored approaches, which account for cultural and operational differences, are necessary for improving food safety outcomes. This comprehensive analysis provides valuable insights for industry professionals and policymakers, offering a foundation for future research and the development of more effective food safety management practices.

Fostering Diversity and Moderation Through Multicultural Education: Insights from Pesantren Ulul Albab Yogyakarta

This article looks at multicultural education at Ulul Albab Balirejo Umbulharjo Student Boarding School, Yogyakarta. Multicultural education is about understanding and accepting differences in religion, culture, gender, social class, race, ability and age. Multicultural education is the best way to deal with diversity in Islamic boarding schools. Multicultural education helps students deal with globalisation by teaching them about different cultures. Successful multicultural education produces students with high tolerance. With multicultural education, students will understand and appreciate diversity. Multicultural education in boarding schools helps students learn from each other and teaches them to be moderate and to respect other cultures. The research method is qualitative and descriptive. The data was collected through interviews, observation and documents. This study shows that multicultural education training is about not discriminating based on ethnicity, class and gender. Pondok Pesantren Ulul Albab Balirejo Umbulharjo Yogyakarta also teaches Arabic and English. Pesantren Ulul Albab Balirejo Umbulharjo Yogyakarta is an example of Islam as a religion of peace. It promotes pluralism and multicultural education. It also works to reduce institutional egoism and promote diversity. To strengthen its role, it needs to reform its curriculum to integrate multicultural values into character education.

A sign language journey to the land of smiles: Thailand study abroad.

This qualitative study focused on the synergistic experience of a group of Deaf1 and hearing participants during a 2-week international study-abroad program to investigate the impact of immersing hearing American Sign Language (ASL) undergraduate majors with culturally Deaf faculty and doctoral students. 20 participants included undergraduate students who were ASL majors, Deaf doctoral students, faculty members, and an interpreter. Data included narratives with the Deaf faculty leader and the hearing ASL interpreter, a content analysis with the hearing undergraduates, and a section focused on the Deaf perspective with a thematic analysis with the Deaf faculty, students, and alumni. 6 themes emerged in the discussion of students' experiences during the tour in Thailand, including being immersed into the Deaf world, the challenge of not comprehending what was happening, the patience of the Thai people, experiencing cultural differences, receptive skills improving, comprehension increasing, and issues related to scheduling of events. The impact of both international and multicultural influences are discussed. Additionally, recommendations for travel agencies that work with Deaf study-abroad leaders are included.

Factors Influencing the Occurrence of and Recovery from Depression of a Chinese International Student in South Korea: A Family Therapy Case Study

ABSTRACT This study explored the factors influencing a Chinese international student’s occurrence of and recovery from depression through family therapy. It employed a case study method and thematic data analysis and presented the results using a network. Individual (high anxiety temperament, inability to express emotions, poor Korean language skills, and transference of emotions), family (parents’ dysfunctional communication patterns, separation from one’s mother, parents’ divorce, father remarrying, and shamanism), and sociocultural (cultural differences between Han Chinese and Chinese Koreans, high school teachers’ discrimination, ex-boyfriends’ obsessive jealousy and violence, challenging study-abroad experiences [oppressive advisor], COVID-19 isolation, and non-empathetic boyfriend) factors influenced the occurrence of depression. Therapist (insights into transference and intervention in dysfunctional communication patterns), family (parents’ accepting attitudes and the mother’s change to empathy), and client (recognition of transference and expression of negative emotions) factors influenced recovery. This study’s novel approach adopts a family-systemic perspective on depression.

Religious-social leadership values and principals’ morality in Christian school

Leaders’ morality in the context of principals in Christian school is of great significance in the education environment. However, there are gaps between religious insights, western education and principal’s leadership in Christian schools in Indonesia. Anthropological, social, cultural and other differences can pose hindrances to the effective implementation of external ideas. Therefore, this research emphasises the importance of embracing moral religious leadership values from local cultural heritage that are appropriate to the Indonesian context. Tonaas and Walian leadership in Minahasa are promising alternatives that can contribute to the discourse on principals’ morality in Christian school. This research adopts a descriptive qualitative methodology, critical analysis and argumentation to explore the intersection of moral leadership, local cultural heritage and educational leadership in Christian schools in Indonesia. As a result, the morality values of Tonaas and Walian religious leaders in Minahasa demonstrate the significance of responsibility towards the Christian school environment.Contribution: The results of this study contribute to the conversation about morality among leaders in the Christian school environment. Specifically, the religious leadership of Tonaas and Walian in Minahasa provides valuable local insights that are relevant to the context of education and principals in Indonesia.

A Comparison of Love Views in a Dream of Red Mansions and Romeo and Juliet

The view of love is the essence of artistic and artistic creation of literary works. In the development of Chinese and western cultural works, a lot of literary works in line with the cultural view have been born. A Dream of Red Mansions and Romeo and Juliet are typical masterpieces of Chinese and Western literature, both of which express the yearning for beautiful love, but they are both presented in the way of love tragedy, and also reflect different views of love and social outlook. Chinese and western literary works are different in language, aesthetic appreciation, characters, values and other aspects, showing the cultural characteristics of different regions, better revealing the differences between Chinese and western love concepts, and improving the artistic aesthetic value of literary works. In Chinese and western literary works, influenced by social concepts, cultural differences between Chinese and western countries, the views of love in literary works also have certain differences, and there are also differences in the ways and ideas of pursuing love, so as to show love stories under different social backgrounds. In this paper, the Chinese and Western literary works of A Dream of Red Mansions and Romeo and Juliet are the research objects, and discuss the differences of love views between Chinese and Western literature from the aspects of love stories, characters and love concepts, so as to bring better guidance and reference for the high-quality development of Chinese literary works.

Institutional differences, state ownership and financing decisions: Evidence from Chinese cross‐border mergers and acquisitions

AbstractUsing data on Chinese cross‐border mergers and acquisitions (M&As) from 2002 to 2022, this paper considers the effects of institutional differences and state ownership on the financing decisions of Chinese cross‐border M&As. We find that cultural differences and formal institutional differences have significantly positive effects on internal financing and equity financing. These findings indicate that under the influence of institutional differences, internal financing is the type of financing most favoured by Chinese enterprises engaged in cross‐border M&As, followed by equity financing and, finally, debt financing. We document that the financing decision most favoured by Chinese state‐owned enterprises is debt financing, whereas the least favoured decision is equity financing. In addition, we find a prominent mediating effect of information asymmetry, which implies that information asymmetry serves as a potential channel through which institutional differences impact the financing decisions of Chinese cross‐border M&As.

When culture becomes relevant in intercultural lingua franca communication

AbstractLiterature has argued that (a) culture makes intercultural communication more prone to miscommunication and that (b) culture is a non‐issue in intercultural communication. The former has been linked to differences in cultural norms and communicative practices, while the latter has been attributed to the existence of cultural differences even in intracultural communication. While it is true that culture is not always a relevant factor in intercultural communication, it is also true that culture can cause a rift between interactants. In this paper, I explore when culture becomes a relevant factor in intercultural lingua franca communication and under what circumstances interactants make reference to cultural differences. Drawing on data from a wide variety of intercultural encounters observed in informal interactions collected across East Asia and South‐East Asia, this paper examines the relevance of culture in intercultural communication and looks at how interactants construe their identity as situated in their respective cultural backgrounds.

The Relationship Between Social Media and Womens Well-being: The Role of Self-objectification

Social media has become a fundamental part of everyday life, frequently showcasing objectifying information and images that impact users' perceptions and behaviors. This review explores the relationship between social media use and women's well-being, focusing on how self-objectification mediates this relationship. The study delves into the role of internalization of ideal beauty standards and social comparisons as mediators between media use and self-objectification. The review categorizes specific social media selfie behaviors, including selfie-viewing, selfie-posting, selfie-editing, and selfie-investment, and analyzes their differential impacts on self-objectification and health. Using a comprehensive literature review method, the results indicate that media use, particularly frequent involvement in selfie-related activities is strongly linked to increased self-objectification and subsequent negative health outcomes. For specific activities, contradictory findings are identified regarding the impact of selfie-posting, and possible explanations are provided, including motivations, scale usage, and cultural differences.

Analyzing the "Chinese Elements" of Chinese Overseas from the Carnival of Cultures and Other Cultural Events

With increased cultural diversity, cultural display activities in various countries are increasing. The issue of how overseas Chinese display Chinese elements in these events has received widespread attention, but the kinds of Chinese elements they display and the ways and means of displaying them still need to be improved. This paper analyzes the Chinese elements displayed by Chinese cultural parties in cultural events, the Chinese culture represented by these elements, the reasons why overseas Chinese participate in these events, and the problems they may encounter. This paper analyzes the fact that people participate in the events for reasons of the need for cultural exchange, cultural attachment, cultural identity, and sense of belonging. In recent years, Chinese people have displayed Chinese elements with more depth and culture. In the process of participating in cultural activities, the problems of significant cultural differences and lack of experience may occur. Based on this, this paper puts forward the following suggestions: before displaying Chinese elements, it is necessary to understand cultural differences and enhance one's cross-cultural communication skills; it is possible to set up or join a cultural society in the local area to strengthen the organization and planning; and at the same time, it is necessary to increase the interactive parts in the activities to enhance interest and participation.

Influence of Supplier Relationship Management on Product Quality

Purpose: The aim of the study was to analyze the influence of supplier relationship management on product quality. Methodology: This study adopted a desk methodology. A desk study research design is commonly known as secondary data collection. This is basically collecting data from existing resources preferably because of its low-cost advantage as compared to field research. Our current study looked into already published studies and reports as the data was easily accessed through online journals and libraries. Findings: effective Supplier Relationship Management (SRM) practices, such as performance monitoring, collaboration, and trust-building, significantly enhance product quality. These practices reduce defect rates, improve compliance, and boost customer satisfaction. Strong supplier relationships foster innovation, align quality objectives, and streamline processes, making SRM a critical enabler for achieving consistent quality standards and maintaining competitive advantage in dynamic markets. Unique Contribution to Theory, Practice and Policy: Resource-Based View (RBV), Transaction Cost Economics (TCE) Theory and Stakeholder Theory in supply chain and management maybe used to anchor future studies influence of supplier relationship management on product quality. Theories should incorporate variables such as cultural, technological, and economic differences, providing a more globally relevant understanding of SRM's influence on product quality. Firms should adapt SRM practices to their industry-specific needs. For instance, green supply chains might prioritize sustainability metrics, while high-tech sectors may emphasize innovation partnerships. Policymakers should promote industry-wide standards for supplier evaluations and quality compliance to ensure consistency and accountability across supply chains

The Influence and Challenges of Global Education on Transnational Education

The rise of multinational educational institutions in todays global landscape presents both substantial opportunities and significant challenges. These institutions, by expanding across borders, can capitalize on the growing demand for international education, which in turn strengthens their global reputation, increases student diversity, and opens up new markets for educational services. The research primarily focuses on the dual impact of globalization on these institutions, analyzing how they adapt to thrive in various international contexts. However, this expansion is accompanied by a series of challenges, including navigating complex regulatory environments, addressing and respecting cultural differences, and meeting a wide range of educational standards across regions. These institutions must continuously refine and adapt their curricula, technologies, and teaching methodologies to meet the needs of a diverse, international student body. The findings indicate that multinational institutions that strategically balance these opportunities with the challenges posed by globalization are better positioned to succeed in a competitive global education market. In conclusion, while the global educational landscape offers substantial potential for growth, it also requires resilience and strategic planning. Institutions that effectively balance these dynamics are more likely to establish a sustainable foothold in the complex and evolving world of global education.

The Dissemination of Chinese Fantasy Dramas in Southeast Asia: Cultural Identity and Digital Innovation

This study explores the dissemination of Chinese fantasy dramas in Southeast Asia, a genre that uniquely blends fantasy, martial arts, and traditional Chinese culture. Chinese fantasy dramas feature supernatural beings like gods, immortals, and demons, portraying epic battles between good and evil within intricate emotional narratives. Rooted in ancient Chinese folklore and influenced by Taoist philosophy, Chinese fantasy dramas emphasize harmony with nature and spiritual enlightenment, characterized by rich world-building and vibrant visuals. The research examines the reasons behind the growing popularity of Chinese fantasy dramas in Southeast Asia and their role in fostering cultural identity among local audiences. It highlights the critical impact of digital technologies, such as streaming services and social media, in facilitating cross-cultural dissemination. Findings indicate that these platforms significantly enhance the transnational spread of Chinese fantasy dramas, allowing Southeast Asian viewers to engage with the genre's cultural elements and fostering a shared sense of identity. However, the study also acknowledges challenges, including cultural differences and policy restrictions, that can impede dissemination. Overall, it concludes that ongoing technological advancements and increased cultural exchange are likely to boost the global recognition and impact of Chinese fantasy dramas.

Parental mentalization across cultures: Mind-mindedness and parental reflective functioning in British and South Korean mothers.

Differences in mind-mindedness and parental reflective functioning (PRF) were investigated in mothers and their 6-month-old infants from South Korea (N=66, 32 girls) and the United Kingdom (N=63, 26 girls). Mind-mindedness was assessed in terms of appropriate and non-attuned mind-related comments during infant-mother interaction; PRF was assessed using a questionnaire. British mothers commented more on infant desires and preferences, whereas Korean mothers commented more on cognitions and emotions, but there were no cultural differences in overall levels of mind-mindedness. For PRF, Korean mothers reported more certainty about their infants' mental states compared with their British counterparts, but there were no cultural differences in mothers' reported interest in their infants' mental states. Greater reported certainty about infants' mental states was positively related to self-reported parenting quality in both cultural groups, but this association was not seen for parenting quality as assessed observationally. Mind-mindedness and PRF were unrelated in both Korean and British mothers. Results are discussed in terms of the Korean concept of mother-infant oneness and the multi-dimensional nature of parental mentalization.

Sense and Reference Meaning Barriers in Pragmatics among Arabic Native Students

The study investigated some barriers in pragmatics to prevent EFL students from conveying sense and reference meaning. It was carried out in 2024 and was used to collect primary data through a questionnaire filled out by 50 university students in the English department. The results showed the most important differences Cause pragmatics barriers are contextual factors, as stated by (94%) of participants. Then cultural differences were stated by (80%) of them, and (34%) of participants said that differences come from culture more than linguistics. The most common challenges that can reduce ambiguities undermining intended sense and reference meaning are clarifying assumptions upfront, intended sense and reference meaning mentioned by (78%) of participants. Then (68%) stated that intended and reference meaning could be conveyed through non-linguistic cues. (64%) of participants confirmed that English communication assumptions sometimes undermine sense and reference meaning. (76%) of participants claimed that philosophers and linguists (pragmaticians) aim to be scientific. They can distinguish sense and reference meaning concepts throughout research and case studies across communities. Based on ''analysis of pragmatics across diverse languages and context, 66%) of them mentioned that future pragmatics research should incorporate non-English languages. The study ended with some recommendations: Treat FEL students' difficulties in morphemic analysis and vocabulary and focus on some strategies. e.g., translation and interlanguages are facilitators of cultural and contextual meaning.