Influence Of National Culture Research Articles

The Influence of Culture Related Factors on Auditor Performance in Indonesia

This paper aims to explore the influence of cultures on auditor performance. The qualitative case study used key respondents representing clients, auditors and users of audited financial reports. The data were gained through in-depth qualitative interviews. The data analysis used thematic analysis approach. The research findings show that there are different types of cultural values influences on auditor performance. The impact of cultures may impact both positively and negatively on the auditor performance. The finding of the research has practical implication for future research, policy makers, auditors and clients. This research contributes to the extension on the knowledge of cultures and auditing since there is still limited publication on the influence of national cultures in auditing especially on auditor performance. This research fills the current gap. Further, this research adds empirical findings to the literature on cultures and auditing. In summary, the result of the study identifies the influences of local cultures in auditing: prioritizing seniority, maintaining the culture of family, and cultural compromise. These key findings can be seen as the extension of the knowledge debate on the influence of cultures in auditing. The finding can be used as a reference for future research and a guide for policy makers in auditing process. This qualitative finding can provide an understanding of the local cultures and the impact on auditing in a collective society.

The impact of gender, psychology, and cultural dimensions on leadership development in distance education

The research purpose is to evaluate the effectiveness of leadership in the process of distance learning from the perspective of the psychological theories of leadership, gender, and cross-cultural issues. The present research is based on such methods as surveys, testing, quantitative and qualitative analysis, and statistical data processing. The subjective (the experience of the respondents) and objective (machine calculation of clusters) assessments allowed the scholars to generate more arguments on leadership in the learning process. The sample consisted of 600 female and male students (300 from each sex, respectively) aged 18–20 years from Abu Dhabi University, American University in The Emirates, and the United Arab Emirates University. The research stated that the majority of students, regardless of gender, suppose that both sexes can develop similar leadership traits (80%). The research claims that female leaders have to be more dynamic and demonstrate higher intelligence (26% vs. 20%) and confidence (20% vs. 15%) than male leaders. Cultural and socio-demographic characteristics do not play a significant role in leadership development (10%). The main cause for the choice of a leader is behavioural and communication characteristics (50%) as well as personal qualities (35%). These results can be used for the online design of distance learning courses in universities (both group and individual), as well as for psychologists to study the aspect of individuals’ predisposition to leadership. It makes sense for further research to explore the issue of differences in the perception of educational leadership in Asian and Western European countries based on the cross-cultural aspect, that is, the influence of national culture on the choice of leader in the educational environment.

Meta-analysis of association between Just-in-Time system and firm performance: moderating effects of National Culture differences

PurposeThe effectiveness of the Just-in-Time (JIT) production system in non-Japanese contexts is a topic of diverse findings. This study conducts a meta-analysis of empirical research on JIT and its relationship with performance, focusing on studies published since 1995. Additionally, it examines the moderating influence of National Culture (NC) values on JIT outcomes.Design/methodology/approachA total of 59 empirical studies with 211 effects and 17,008 observations from 18 countries are meta-analyzed. A meta-regression using hierarchical linear modeling (HLM) is performed to explore how four dimensions of National Culture (NC) moderate the impact. (viz. institutional collectivism, uncertainty avoidance future orientation, and power distance,) based on the Global Leadership and Organizational Behavior Effectiveness (GLOBE) culture model.FindingsThe meta-analysis results show that improved production efficiency, product quality and reduced wastes achieved through JIT deployments translate into the overall performance of organizations. The meta-regression results shed light on how local cultures influence the effectiveness of JIT across different countries.Originality/valueThe findings of meta-analysis have implications for multinational manufacturers in realizing efficacy of JIT. The research adds to the international operations management literature by examining how NC values influence strategies and decisions in operations management.

Ethnocentric Aspect in the Development of Chinese Piano Music: Influence of National Culture and Musical Traditions

Ethnocentric Aspect in the Development of Chinese Piano Music: Influence of National Culture and Musical Traditions

Influence of National Culture on Trust Development, Empirical Evidence and Managerial Implications

Influence of National Culture on Trust Development, Empirical Evidence and Managerial Implications

Influence of Majority Expatriate National Cultures on the Organizational Culture in the UAE Healthcare Sector

Influence of Majority Expatriate National Cultures on the Organizational Culture in the UAE Healthcare Sector

How can nature and nurture influence teleworkers: The influence of national culture and personal traits on job satisfaction

AbstractThe paper presents the results of research on the impact of national culture, Big Five personality traits, and emotional intelligence on job satisfaction in teleworkers. The impacts were also examined in conventionally employed, which enabled a comparison. The research was conducted in the countries of the Western Balkans and included 313 respondents. The job satisfaction of teleworkers is most positively influenced by humane orientation, performance orientation, agreeableness, conscientiousness, openness, self-regulation, and social skills. Self-awareness can act both positively and negatively, and neuroticism has a negative impact on job satisfaction. National culture has a greater impact on job satisfaction among conventionally employed rather than within teleworkers. Big Five personality traits work differently: extroversion has a greater impact on job satisfaction among conventionally employed, while agreeableness and conscientiousness have a greater impact on job satisfaction among teleworkers. Emotional intelligence has a greater impact on job satisfaction among conventionally employed rather than teleworkers. Teleworking employees are less influenced by the environment, and thus less influenced by national culture. Emotional intelligence helps conventionally employed work more, while teleworkers place higher value on the results of their work.

Follow the Leader: How Culture Gives Rise to a Behavioral Bias That Leads to Higher Greenhouse Gas Emissions

This research investigates the influence of national culture, particularly power distance, on firms’ carbon dioxide (CO2) emissions. Drawing on a large international dataset spanning over a decade, we examine how power distance, agency conflict, and socioeconomic stability interact to shape firms’ emission decisions. Our analysis reveals a significant positive relationship between power distance and firms’ CO2 emissions, indicating that firms located in countries characterized by higher power distance tend to emit more greenhouse gases (GHGs). Furthermore, we find that agency conflict moderates this relationship, with firms experiencing high levels of debt or paying substantial dividends exhibiting lower emissions in high power distance environments. Additionally, socioeconomic stability attenuates the positive association between power distance and emissions, suggesting that the effectiveness of cultural influences on emission decisions is contingent upon the stability of the societal context. These findings underscore the importance of considering cultural dimensions, agency dynamics, and socioeconomic conditions in understanding corporate environmental behavior. Our research contributes to the literature by providing empirical evidence of the nuanced interplay between national culture, agency conflict, and socioeconomic stability in shaping firms’ emission decisions. Policymakers and practitioners can use these insights to develop more targeted environmental policies and strategies aimed at promoting sustainable development globally.

National culture and Islamic bank risk-taking in the Middle East and Asian countries

ABSTRACT This study investigates the influence of the national culture on risk-taking in Islamic banks. The sample comprises 60 Islamic banks in the Middle East, Southeast Asia, and South Asia from 2011 to 2019. Using the random effects generalized least squares model, we find that national culture influences risk-taking in Islamic banks, especially in the power distance dimension. Low power distance incentivizes greater risk. In low power distance countries, Islamic banks tend to adopt a more aggressive approach to their decisions because of the trust and authority of shareholders and depositors, resulting in excessive risk-taking. The findings have implications for regulators and Islamic bank managers to consider national cultural elements when developing bank risk management policies.

Public science and environmental sustainability: a national culture framework for innovation ecosystems en route to net zero

Despite the proliferation of national environmental science worldwide, the erosion of environmental sustainability presents a problem for advanced economies with a substantial volume of scientific output. The worsening state of the natural environment presents a profound conundrum at the intersection of science and sustainability, characterised by conflicting pathways for the world’s nations. In this study, I confront this predicament by examining whether the influence of national culture moderates the transition of domestic scientific research into tangible CO2 emissions reduction. Drawing on a dataset spanning 30 nations renowned for their high scientific productivity over a 24-year period, I use a panel data model that incorporates lag time to analyse the nuanced impact of national cultures on sustainability. My findings reveal distinctive outcomes: those cultures characterised by high Power Distance (e.g., Eastern European) contribute to increased CO2 emissions via an industrial innovation pathway that prioritises economic growth, while those with high Individualism and high Uncertainty Avoidance (e.g., Western European) facilitate a reduction in CO2 emissions through the translation of scientific knowledge into public science that stimulates a societal innovation pathway and sustainability. In addition to these moderating effects, my investigation exposes that Gross Domestic Product (GDP) per capita exerts a direct positive influence on CO2 emissions, while an increase of GDP allocated to military expenditure (e.g., USA, China, Israel, South Korea) has detrimental effects on CO2 emissions, potentially hampering Net Zero aspirations. These findings hold significant implications for both theory and policymaking in the environmental arena.

COMPARATIVE ANALYSIS OF CORPORATE CULTURE IN EU COUNTRIES

Corporate culture plays a pivotal role in shaping organizational behavior, decision-making processes, and overall success. This comparative analysis delves into the corporate cultures of several European Union (EU) countries, exploring their unique characteristics, similarities, and differences. Through an extensive literature review, this study examines existing research on corporate culture, its definitions, dimensions, and its significance in organizational performance. The purpose of this analysis is to provide insights into how corporate cultures vary across EU countries and to identify potential implications for multinational corporations operating within these diverse cultural contexts. The study outlines specific tasks including identifying key cultural dimensions, analyzing cultural practices, and evaluating their impact on organizational outcomes. Employing a comparative framework, the analysis scrutinizes corporate cultures in countries such as Germany, France, the United Kingdom, Sweden, and the Netherlands. Through this comparative lens, conclusions are drawn regarding the influence of national culture on corporate practices, the role of leadership in shaping organizational culture, and the importance of cultural sensitivity in international business operations. This study contributes to a deeper understanding of the complexities of corporate culture within the EU, offering valuable insights for organizations seeking to navigate the challenges of cross-cultural management.

Decoding BIM Adoption: A Meta-Analysis of 10 Years of Research—Exploring the Influence of Sample Size, Economic Level, and National Culture

In recent years, some studies have explored the determinants of Building Information Modeling (BIM) adoption. However, the findings of these studies are varied and sometimes contradicting. Consequently, this study undertakes an in-depth exploration of the relationship between influencing factors and behavioral intention. This analysis is achieved through a synthesis of findings from prior empirical studies, considering the nuanced impacts of specific contextual factors, including sample size, national culture, and economic level, on these relationships. In total, this meta-analysis encompasses 57 articles, and as of 31 December 2023, incorporates 63 datasets comprising a collective sample size of 13,301. An extended Unified Theory of Acceptance and Use of Technology (UTAUT) model was developed based on the most frequently studied constructs relevant to BIM adoption. The analysis reveals that BIM adoption is primarily affected by performance expectancy, social influence, facilitating conditions, effort expectancy, and perceived value. The moderator analysis indicates that sample size statistically significantly moderates the relationships between facilitating conditions and use behavior. Moreover, the extent of individualism in each national culture significantly moderates the associations between facilitating conditions and user behavior. The research serves to enrich the existing body of literature on BIM acceptance by addressing contradictory and mixed results found in empirical studies. It represents one of the first attempts to explore the influence of sample size, economic level, and Hofstede’s six cultural dimensions as moderators in the field of BIM utilizing meta-analytic techniques.

Relationships between lean bundles and firm performance: a meta-analysis on the moderating role of national culture differences

PurposeEvolved from Toyota’s shop floor in Japan, lean bundles are universally accepted for boosting manufacturing performance. However, extant literature shows mixed findings on the effectiveness of lean bundles in non-Japanese settings. This meta-analysis is aimed at understanding the influence of national culture (NC) differences on the lean bundles-performance relationships.Design/methodology/approachA total of 224 effects from 12,569 observations across 48 empirical studies from 14 countries are meta-analyzed. Also, weighted least squares (WLS) meta-regression using NC scores from the Global Leadership and Organizational Behavior Effectiveness (GLOBE) study are conducted to test the moderating effect of NC dimensions.FindingsThe meta-analysis reveals a positive association between the lean bundles and firm performance; though, the strength of the association varies across the individual lean bundles. The meta-regression results show that lean practices are more effective in countries that value high future orientation, high collectivism, low-performance orientation and high assertiveness.Originality/valueThe results contribute to the literature on the role of local cultural influence on strategies and decisions related to the implementation of continuous improvement (CI) programs in cross-cultural settings.

Impact of Channel Co-opetition and Taxes on a Multinational Firm’s Resilient Local Production Decision

Relevance: In this article, we focus on the decision of a multinational firm (MNF) on production strategies under the influence of national culture. The national culture of a country can result in a high preference for openness or self-reliance, and such a preference changes over time. The related government policies have a strong impact on the MNF’s decision whether to produce overseas and sell products in the domestic market or produce locally for domestic selling. Theory and methodology: We build a game-theoretical model comprising an MNF and a local retailer to investigate the MNF’s preference for production strategies with the consideration of the influence of national culture. Practice of the research: We find that when the factory establishment variable cost is low and the fixed cost is in a moderate range, the MNF’s preference over production strategies switches twice from local production to overseas production and then back to local production, as the channel substitutability increases. Interestingly, when the factory establishment variable cost is low and the fixed cost is high, the MNF’s preference is heavily dependent upon the tax disparity, exhibiting a threshold policy based on the channel substitutability. Our findings provide important insights for the MNFs into utilizing the national-culture-oriented tax policies and channel substitutability when establishing factories in foreign countries. We also reveal that the preferential local manufacturing policies originated from a high cultural preference for self-reliance may not attract more MNFs, which negatively impacts the policy effectiveness.

Cross-cultural nuances in sarcasm comprehension: a comparative study of Chinese and American perspectives.

It is evident that sarcasm can be interpreted differently due to various factors, However, rare research was conducted to investigate the influence of national culture on sarcasm comprehension despite its valuable theoretical implication. This study used an online rating task to explore how national culture impacts the comprehension of sarcasm, focusing on the differences between Chinese and American cultural values (i.e., power distance, uncertainty avoidance, collectivism, long-term orientation, and masculinity) and their influence on comprehending sarcastic praise and criticism. The study showed that Chinese participants tend to understand sarcasm less than Americans. It also found that Power Distance is linked to better sarcasm comprehension in both cultures, while Uncertainty Avoidance has a negative effect on it, especially in Chinese participants. Collectivism is also associated with improved sarcasm comprehension, especially in Chinese participants. However, Masculinity and Long-Term Orientation do not seem to have a significant impact on sarcasm comprehension, regardless of nationality or the type of comment (praise or criticism). Overall, the study reveals nuanced differences in how cultural values shape the comprehension of sarcasm in Chinese and American contexts, underscoring the complex interplay between culture and communication.

Analysis of the Causes of Fear of Success Through Literature Review

Fear of success is a common psychological phenomenon, explicitly referring to the fear of winning in a competitive environment. Success generally brings joy to people, but at specific times, it generates joy. Success also comes with a psychological state of fear. This article uses a literature review method to study the causes of fear of success. It mainly collects literature through reading, communicating with people with fear of success, and summarizing the reasons for this phenomenon. It mainly includes two parts: internal and external factors. Internal factors include negative experiences, poor self-efficacy, shyness or social anxiety, and insufficient personal conditions; external factors include the influence of national culture, conformity psychology, and the surrounding environment and finding corresponding reasonable solutions from them, such as boldly acknowledging the existence of the "Jonah complex," achieving self-acceptance, being brave in "volunteering," and taking the initiative to face challenges. The results of this study will help us understand the reasons for fear of success, and based on this, objectively analyze facts, treat problems rationally, actively solve problems, and better achieve self-acceptance to promote human psychological development and create a better life.

Environmental Practices and Firm Performance in the Hospitality Industry: Does National Culture Matter?

Addressing a research gap regarding organizational outcomes and financial implications of environmental practices of hospitality firms in culturally diverse locations, this study employed a sample of publicly traded hospitality firms across 29 countries. This study’s primary focus was to explore the moderating influence of national culture on the relationship between different types of environmental practices and financial performance, drawing on institutional theory. The findings suggest that whether or not the investment in environmental practices significantly translates to financial performance is contingent on cultural orientation. Specifically, the study revealed a positive moderating impact of individualism and a negative moderating impact of power distance cultures, while masculinity and uncertainty avoidance have insignificant moderating impacts. The research findings and methodological approach offer novel and valuable insights into the current knowledge base on environmental practices. Furthermore, the findings have practical implications for industry practitioners, potential investors, and analysts in the hospitality sector.

Does national culture influence corporate social responsibility on firm performance?

In recent years, the influence of corporate social responsibility (CSR) on firm performance has received increasing attention, with academic research deepening in this field. This study introduces national culture as a moderating variable and explores the relationship between national culture, CSR, and firm performance to determine the role of national culture in the impact of CSR on firm performance. Data of listed companies from 15 different countries, between 2011 and 2020, were collected for empirical analysis. Comprehensive environmental, social and governance (ESG) score was used to measure the degree of CSR fulfillment. The results reveal that CSR hinders firm performance. In terms of national culture, power distance index, and uncertainty avoidance have a negative relationship with firm performance, while individualism has a positive impact. Conversely, power distance index can enhance the negative correlation between CSR and firm performance. This study suggests that governments should appropriately intervene in the implementation of CSR and take the initiative to foster a national cultural climate of individualism and democracy.

The Influence of National Culture on Performance Management within the Context of an Insurance Company in China

The Influence of National Culture on Performance Management within the Context of an Insurance Company in China

МІЖНАРОДНИЙ ТУРИЗМ ЯПОНІЇ ПОЧАТКУ ХХI СТОЛІТТЯ

Object. Investigation of the main factors of Japans success on the international tourism market on the XXI century. Methodic. Analysis of: tourism enterprise private corporate groups activity on the international tourism business and functioning of hotels chains; illustrating the harmonious influence of national culture and mentality on the international tourism and importance of use of Economic Power and Soft Power on the international traveling making. Results. Comprehend that: "break through" of Japan on the world international tourism market are providing a) by action of strong private corporate groups (KEIRETSU – tipe), b) and accomodation - by the hotels chains based mainly on the national capital. At that, main attractivity factors for the foreign visitors - is an culture and mentality of Japanese nation and the image of harmoniously formed regional tourism destinations of the Japanese country. Novelties. First time. Investigated specific action of "East-Asian model of economy" on the case of international tourism. Significance. Experience of Japan on international tourism business organization must take into consideration on the making international tourism business in Ukraine .