Impact Of Cultural Dimensions Research Articles

The Impact of Cultural Dimensions and Quality of Life on Smartphone Addiction and Employee Performance: The Moderating Role of Quality of Life

AbstractSmartphones, while ubiquitous and beneficial, can lead to problematic use. This study investigates the intricate interplay between cultural dimensions, smartphone addiction, and employee performance. Through the lens of distraction theory, attachment Theory, coping theory combined with Hofstede's cultural dimensions, and self-regulation theory and quality of life, we examine how collectivism, individualism, uncertainty avoidance, and masculinity cultural dimensions influence smartphone addiction and its subsequent effect on employee performance. The findings, based on data collected from 233 employees at a major medical center in the Midwest region of the USA and employing structural equation modeling, reveal a significant cultural influence on smartphone addiction, ultimately leading to a decline in performance. However, quality of life emerges as a crucial moderator, mitigating the negative impact of smartphone addiction. This research offers valuable insights for information systems scholars, highlighting the importance of cultural context in understanding smartphone addiction. Furthermore, the study equips managers with practical knowledge to address smartphone addiction within a culturally diverse workforce. By implementing strategies that enhance employee quality of life, organizations can foster a more productive and engaged work environment.

The Impact of Cultural Dimensions on Competitiveness: Insights for Nations and Organizations

The Impact of Cultural Dimensions on Competitiveness: Insights for Nations and Organizations

The Impact of Cultural Dimensions on Business Communication between East and West Companies—A Case Study of Maya and North American Development Teams

The Impact of Cultural Dimensions on Business Communication between East and West Companies—A Case Study of Maya and North American Development Teams

The impact of cultural dimensions on project management performance

PurposeDiverse cultures may make people behave differently and this, in turn, can impact project management. While the relationship between culture and project success has been widely explored, there is a need of addressing the gap in the relationship between culture and project management performance outcomes, that is, the performance in implementing project management processes and practices. The purpose of this paper is to investigate this gap by studying the role of cultural dimensions on project management performance.Design/methodology/approachAn explorative survey including 200 observations relating to the experiences of project managers with a big experience on projects involving many different national cultures has been conducted to collect primary data on the relationship between the nationality observed and the project management performance outcomes shown. Nationality has been used as a proxy to link individual cultural dimensions and project management performance.FindingsThe results of this paper show that individualism impacts project dynamics and project control positively. Moreover, masculinity impacts project dynamics positively, and uncertainty avoidance impacts project control negatively. When recognized, different cultural dimensions can drive project management performance outcomes. The increasing awareness on this topic can be a valid instrument to control the cultural effect and take advantage of it to enhance project success.Originality/valueThis study contributes to the theory of project management by recognizing linkages between cultural dimensions and project management performance. Moreover, this study overcomes the concept of nationality, focusing on individuals and their unique set of cultural dimensions.

The effect of organisational culture on interorganisational relationship and firm performance

Interorganisational relationships have often been associated as antecedents of financial and market performance. However, little is known about its effects on operational performance that is relevant to firm competitiveness and sustainability. On the other hand, studies relating to firms' culture within interorganisational relationships are scarce. In this sense, this study is unique in that it explores the influence of cultural dimensions on operational performance within interorganisational relationships. Using a survey questionnaire, 154 responses were collected from suppliers of a large service organisation. A regression analysis was accomplished, demonstrating a significant moderating effect of cultural dimensions (governance formalism and strategic focus) on relationship commitment, investment, and operational performance. This research helps managers to reveal the cultural characteristics of suppliers that improve operational performance, suggesting the significance of additional studies focusing on culture, performance, and interorganisation relationships. Besides, it demonstrates the importance and impact of cultural dimensions on interorganisational relationships and firms' operational performance.

International Business Management - Impact of Cultural Dimension on Business Decisions among Technical Directors in the IT Sector

International Business Management - Impact of Cultural Dimension on Business Decisions among Technical Directors in the IT Sector

Impact of Cultural Dimensions on Accounting Practices in Sri Lanka: Study of Accounting Professionals’ Perspective

The International Journal of Accountancy (IJA) is published by the Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka. It is an interdisciplinary accountancy research journal, publishing enquiries of accounting, management accounting, auditing, taxation, and governance issues and their impacts on policy, practice and society. IJA encourages better understandings of accountancy related matters through research, encouraging innovative and interdisciplinary approaches.

The Local Impact on the Concurrent Sentiment-Return Nexus: Asian versus European Markets

We examine the relationship between investor sentiment and contemporaneous returns in sixteen Asian and European stock markets between 2004 and 2016. To identify the sentiment-return nexus, we use the OLS models with Newey-West standard errors as well as the panel regressions with cross-country fixed effects and time dummies. We report the regional outcomes for Asia, Europe, and the individual markets. Our empirical results reveal a significant effect of sentiment on stock returns, although those effects are nonidentical across markets. We find the dissimilarities in the sentiment-return relationship among the sample markets are driven negatively by almost all national factors, with the strongest determinants being the development of financial institutions and the quality of regulation. The impact of cultural dimensions among the sample markets, on the contrary, is relatively weak and mixed. Our research is the first to compare Asian and European outcomes and reveal which region is more vulnerable to the influence of the local components. We detect that, except cultural aspects, European markets are more sensitive to country-specific characteristics than Asian ones. Doi: 10.28991/esj-2021-01318 Full Text: PDF

A study on the impact of cultural dimensions on occupational stress of managerial level employees in hotel industry

A study on the impact of cultural dimensions on occupational stress of managerial level employees in hotel industry

The impact of cultural dimensions on the perceived risk of online shopping

This article analyzes the influence of cultural factors on the perceived risks of buying online. To this end, we conducted a survey on a sample of Francophone African students, through an online questionnaire. In order to test the developed research model, we opted for structural equation modeling (SEM), using the Smart PLS 2.0 software. Data analysis has highlighted the importance of power distance in perceiving the risks of online buying and, on the other hand, the fact that online buying risk perception is less important in cultures where uncertainty avoidance is high. Based on these research results, marketers could adapt their marketing approaches at a local, regional or international level.

Culture, trust and business ecosystems: the mediating role of online chat in China

This paper analyses the case of Taobao (the B2C and C2C platform of Alibaba Group), the 'focal firm' in a large online shopping ecosystem in China. The study attempts to reframe the business ecosystem considering the impact of cultural dimensions. Findings show that in a society with strong culture of guanxi and collectivism, a computer-mediated online communication tool works as a surrogate for real-life experience of socially binding behaviours to organise ecosystem stakeholders such as online marketplace owners, customers and sellers. The perception of collectivism affects the effectiveness of the communication tool, which, in turn, facilitates trust building between sellers and buyers. The result is unique and tied to a society dominated by guanxi and collectivism, and shows how it addresses socio-cultural needs through a computer-mediated communication technology.

Pengaruh Budaya Terhadap Akuntansi, Auditing Dan Praktik Akuntansi Internasional

The purpose of this article is to provide the basic model of Hofstede and Grays’ cultural values that relates the Hofstede’s cultural dimensions and Gray‘s accounting value. This article reviews some studies that prove the model and develop the research in the future. There are some evidences that link the Hofstede’s cultural values studies with the auditor’s judgment and decisions by developing a framework that categorizes the auditor’s judgments and decisions are most likely influenced by cross-cultural differences. The categories include risk assessment, risk decisions and ethical judgments. Understanding the impact of cultural factors on the practice of accounting and financial disclosure is important to achieve the harmonization of international accounting. Deep understanding about how the local values may affect the accounting practices and their impacts on the financial disclosure are important to ensure the international comparability of financial reporting. Gray’s framework (1988) expects how the culture may affect accounting practices at the national level. One area of the future studies will examine the impact of cultural dimensions to the values of accounting, auditing and decision making.
 Key word : Motivation, leadership style, job satisfaction, performance

The effect of national culture on financial distress prediction modelling: evidence from European countries

Financial distress prediction models developed by researchers in different countries differ significantly from each other with respect to the variables used and the coefficients estimated. Therefore, the use of country-specific models in international analysis across countries is questionable. National culture is an important factor behind the differences in the estimated models. The objective of this study is to investigate how national culture, in terms of Hofstede's cultural dimensions, affects the coefficients of country-specific models. A set of six financial variables is selected on theoretical grounds, and a financial distress prediction model is estimated by the logistic regression analysis for a group of European countries, separately for each country. The data include financial variables of 3,372,493 non-failed and 56,541 failed firm observations from 30 European countries. Then, the impact of cultural dimensions on the coefficients of the models is assessed by correlation and regression analyses. The findings show that the individualism vs. collectivism dimension has a strong effect on many of the coefficients. However, the coefficient of the equity ratio is not sensitive to cultural differences, and is therefore is a useful variable in models developed for international comparisons.

The effect of national culture on financial distress prediction modelling: evidence from European countries

Financial distress prediction models developed by researchers in different countries differ significantly from each other with respect to the variables used and the coefficients estimated. Therefore, the use of country-specific models in international analysis across countries is questionable. National culture is an important factor behind the differences in the estimated models. The objective of this study is to investigate how national culture, in terms of Hofstede's cultural dimensions, affects the coefficients of country-specific models. A set of six financial variables is selected on theoretical grounds, and a financial distress prediction model is estimated by the logistic regression analysis for a group of European countries, separately for each country. The data include financial variables of 3,372,493 non-failed and 56,541 failed firm observations from 30 European countries. Then, the impact of cultural dimensions on the coefficients of the models is assessed by correlation and regression analyses. The findings show that the individualism vs. collectivism dimension has a strong effect on many of the coefficients. However, the coefficient of the equity ratio is not sensitive to cultural differences, and is therefore is a useful variable in models developed for international comparisons.

Impact of U.K Business Culture in India

Business culture plays a vital role in any organization especially in multinational and international companies. It is important to learn the importance and impact of business culture on the culture of host country's organizations. Thus the present study aims at analyzing the impact of cultural dimensions of U.K Multinational's corporations on the business culture of India. The objectives of the study include 1)how are the various cultural dimensions of Hofstede's model impact on companies working in India 2) how business culture of U.K affects the business culture of India 3) analyze the cultural changes. The current research is completely based on the primary data collected from the company on the basis of five dimensions of Hofstede's model. Factor analysis has been used to meet the objective of the research. Interpretation and conclusion are based on the data analysis.

The Accounting Implication of Cultural Dimensions on Financial Reporting: A Study of Selected Manufacturing Companies in Nigeria

This study extends the literature on the impact of cultural dimensions on financial reporting practice and disclosure patterns of selected manufacturing companies in Nigeria by investigating the extent to which cultural dimensions (i.e. power distance, uncertainty avoidance, individualism and masculinity) influences financial reporting (mirrored by professionalism, uniformity, conservatism and secrecy). These cultural dimensions have served as a basis for a number of risks of material misstatements in the financial reporting process and an impediment to reducing differences in financial reporting rules that exist across countries. The study adopted a survey research design and data were collected by the use of questionnaires and analyzed using the ordinary least square (OLS) method. The results from the test of hypotheses revealed that financial reporting is significantly influenced by cultural dimensions. Finally, the study recommended that since accounting practice and financial reporting to a large extent is a product of its environment, there should be a direct link between cultural dimensions and financial reporting as it is potentially useful for users of accounting information because this provides them with supplementary information on the likelihood of material errors in financial statements.Keywords: Power Distance, Uncertainty Avoidance, Individualism, Masculinity

The impact of cultural dimensions on Chinese expatriates' career capital

The existing expatriation literature confirms that international assignments (IAs) are an essential tool for developing international talent and global managers. However, the majority of relevant studies are conducted in Western developed contexts and neglect the effects on individuals from emerging countries such as China. In the Chinese multinational companies context, this paper explores the concept of career capital comprising knowing-how, knowing-whom and knowing-why. Using Hofstede's cultural dimensions, it investigates the impact of IAs on an individual's career capital. Twenty-eight semi-structured interviews with Chinese expatriates were conducted. Results suggest that the Chinese expatriates develop limited career capital from IAs. The research shows that the Chinese culture plays an important role in shaping organisational practices and individual behaviours and, consequently, the development of expatriates' career capital. It goes beyond the current individual and organisational focuses on IAs to include a cultural perspective on the development of career capital. Implications are rehearsed, exposing areas for further research.

The impact of social pressures, locus of control, and professional commitment on auditors’ judgment

PurposeThe purpose of this paper is to investigate the impact of improper social pressures on auditors’ judgment in the setting of a high power distance and low individualism society. Auditors’ judgment in this paper is related to the case of auditors’ willingness to sign off on net equipment balance for assets in question. Second, the paper investigates the role of locus of control and the relationship of multidimensional professional commitment on auditors’ judgment under conditions of social pressure.Design/methodology/approachThe experimental method is used in this research. The paper uses a case that was developed by Lord and DeZoort to manipulate the interest variable, social pressures. The paper also uses locus of control and multidimensional professional commitment as the explanatory variables.FindingsThe research finds that social pressures affect auditors’ judgment in a high power distance and low individualism society. Auditors who contend with improper social pressures make judgments that violate their integrity and professionalism. The paper also finds that locus of control and multidimensionality of professional commitment might potentially affect auditors’ judgment.Originality/valueThe research takes into account cultural influence on auditors’ judgment. The paper uses subjects who are in a high power distance and low individualism society. As Public Accountant is a worldwide profession, it is important to understand the impact of cultural dimensions on the profession. Moreover, insights drawn from this paper may be of assistance to regulators and the public accountant profession in considering and developing a mechanism that can mitigate the impact of improper social pressures.

Beyond Hofstede and GLOBE: Improving the quality of cross-cultural research

Journal of International Business Studies (2010) 41, 1259–1274. doi:10.1057/jibs.2010.41 OVERVIEW OF 41.8: HOFSTEDE AND GLOBE IN CROSS-CULTURAL RESEARCH While Hofstede’s work was not the first systematic study on crossnational cultures, his seminal book, Culture’s Consequences: International Differences in Work-Related Values (1980), succeeded in putting cross-cultural analysis at the forefront of international business (IB) research. In a later paper, he boldly asserted that the “business of international business is culture” (1994: 1). Despite the criticisms that have been voiced against his work (see McSweeney, 2002; Oyserman, Coon, & Kemmelmeier, 2002), Hofstede’s influence on the fields of IB and management is undeniable: according to Harzing’s “Publish or Perish” citation index, as of June 2010 there were over 54,000 citations to his work. This is a remarkable record that attests to, first, the growing popularity of cross-cultural research in light of continued internationalization of the world economy, and second, Hofstede’s personal impact on scholarly research. This JIBS issue brings together 10 articles on culture and IB, all of which were submitted to the editorial team led by JIBS Editorin-Chief Lorraine Eden. While the articles were independently submitted through the regular double-blind reviewing process, the decision to join them in one collection creates, in effect, a Special Issue on “Culture in International Business Research”, which the JIBS editors hope will be widely read and cited by IB scholars. In general terms, the papers in this collection fall into one of two categories: (1) articles and commentaries about conceptual and methodological issues associated with Hofstede’s oeuvre vs the Global Leadership and Organizational Behavior Effectiveness (GLOBE) project’s cultural dimensions, and (2) articles and perspectives that use culture and/or cultural dimensions, as well as the operational measurement thereof, to explain differences in behavior and practices across countries. The common feature of all these scholarly pieces is that they challenge particular assumptions often made too easily in conventional cross-cultural research. The first paper in this collection is a perspective written by Franke and Richey that cautions against “questionable generalizations from small numbers of countries in international business research”. Using statistical analysis to support their assertion, Franke and Richey argue that in order to draw “credible” generalizations in IB, a minimum of 7–10 countries must be used. This is an important message: researchers should never formulate strong conclusions about the impact of cultural dimensions on Journal of International Business Studies (2010) 41, 1259–1274 & 2010 Academy of International Business All rights reserved 0047-2506

Impact of cultural dimensions on CRM under face-to-face learning mode and distance learning mode in Papua New Guinea

Distance learning mode provides for virtual interactive learning. However, people in certain social structures prefer customised and face-to-face learning to distance learning due to the influence of their culture-specific factors on the learning process. This paper examines the impact of cultural factors on face-to-face and distance learning modes in Papua New Guinea (PNG). The study used the Hofstede's cultural variables to assess the impact of culture on face-to-face and distance learning modes, and concluded that cultural factors contributed for the success of face-to-face-learning in contrast to distance learning. It is therefore suggested that distance learning should be complimented with the instructors and/or tutors support that is available in face-to face learning mode in the societies like PNG viz., high power distance, high degree of uncertainty avoidance, collectivism and femininity.