The purpose of this study is to determine audience reception based on their reception of cultural dimensions that appear in messages on the websites of Fuji Rock Festival (FRF, Japan), Sunburn Festival (SBF, India), Beijing Music Festival (BMF, China), and We the Fest (WTF, Indonesia). The cultural dimensions used are Individualism (IN)/Collectivism (COL), Masculinity (MAS)/Femininity (FEM), High/Low Power Distance (HPD/LPD), High/Low Uncertainty Avoidance (HUA/LUA), Indulgence (IND/Restraint (RES), High/Low Context (HCX/LCX), High/Low Contact (HCT/LCT), and Long/Short Time Orientation (LTO/STO). This study used a pre-experimental design. The experimental group consisted of foreign and native Indonesian students from the University of Atma Jaya Yogyakarta, Indonesia, representing 11 countries. The tests used were the Friedman Test, the Kruskal-Wallis Test, and the Spearman Correlation Test. There was a difference in audience reception on the BMF website, specifically on the HPD and STO dimensions. In contrast, on the WRF website, the difference was only observed on the HCT dimension. On the FRF website, there was no difference in audience reception across the LCT, STO, and RES dimensions. In contrast, on the SBF website, there was no difference for IND, MAS, HPD, LCX, LCT, and RES. Audience reception is not correlated with the audience’s country of origin; it only occurs on the SBF website. However, the FRF website is still influenced by the country of origin of the audience in the FEM dimension, and the WTF website in the HCT dimension. Specifically, the BMF website correlates with the audience’s country of origin in the LUA, LCX, and RES dimensions.

ABSTRACTThis study intends to bridge an important research gap in the existing literature by extending academic knowledge on the relationship between national cultural dimensions and corporate environmental, social and governance (ESG) disclosure practices via social media. To this end, this study relies upon a sample of 96 of the world's largest companies from the Fortune Global 500 list over the 2018–2020 period. A dictionary‐based content analysis was conducted on a total of 122,739 tweets extracted from the official Twitter accounts of sampled companies to identify and codify those containing ESG themes according to a glossary created on the basis of the Bloomberg ESG Index. Accordingly, several panel regression models were estimated to examine the influence of national culture represented by the six Hofstede's cultural dimensions, namely, power distance (PD), individualism (IDV), masculinity (MAS), uncertainty avoidance (UA), long‐term orientation (LTO) and indulgence (IND), and the level of ESG disclosure provided by sampled companies via Twitter. The study's findings reveal that companies operating in countries with less power distance are more likely to disclose ESG information via Twitter. Also, companies from countries with individualist and masculine cultures tend to provide more ESG disclosure via Twitter.

This paper explores the consciousness of the 19th-century women’s sexual awareness through the reactions and responses of characters surrounding Yuchun(柳春), the protagonist of “YuhwaKiyeon”(柳花奇緣), a work that addresses physical defects. Unlike other literary works, “YuhwaKiyeon” presents a discourse on sexuality and desire by foregrounding the frustrations of both men with sexual disabilities and women.<br/> The Yuhyun couple, who aim to conceal their disabled son Yuchun-born without genitalia-as a “normal” man, along with Yuchun, who accepted this role, prioritize the safety and social reputation of their family. However, Hwasojeo(花小姐), who married Yuchun without knowing about his sexual disability; her father and mother, who expelled Yuchun from the family as soon as the truth was revealed; and Oknang, a gisaeng who cut Yuchun’s body with a knife to expose his scrotum, all lamented the frustration of women’s sexual desires caused by men lacking masculinity, thereby raising critical issues. On the other hand, “YuhwaKiyeon” is distinct from other works in its treatment of women’s sexual desires as universal values and its affirmation of unconventional behaviors in pursuit of those desires. The reconstruction of fractured masculinity occurred during women’s pursuit of their sexual desires, andon this foundation, Yuchun’s social masculinity was secured and expanded.<br/> “YuhwaKiyeon” actively supports the acknowledgement and realization of women’s sexual desires by showcasing women’s subjective sexual consciousness through the lens of a disabled man protagonist. It further affirms women’s unconventional women’s responses as a positive force in the reconstruction of masculinity. By highlighting the specific aspects of sexual discourse presented in “YuhwaKiyeon”, this paper aspires to contribute to deeper and more nuanced discussions on the diverse dimensions and meanings of sexual discourse in 19th-century literature.

This paper, based on Hofstedes cultural dimensions theory, provides a cultural perspective on understanding domestic automotive design by comparing the differences between Chinese and Western cultures. The analysis of cultural dimension indexes in both Chinese and Western contexts reveals significant differences in IDV (individualism), MAS (masculinity), and LTO (long-term orientation). Through the comparison of three aspects: individualism vs collectivism, long-term vs short-term orientation, and long-term orientation vs short-term orientation, this paper explores the differences in automotive logo design resulting from variations in design form, aesthetic, and concept due to cultural disparities between China and the West. Additionally, well-known automotive brand cases in the market are cited for analysis. Based on the disparities in Chinese and Western cultures, this paper proposes that through cultural cross-pollination, domestic automotive logo designs can break away from homogeneity, offering insights for domestic automotive brands to expand into overseas markets through distinctive logo designs.

PurposeCurrent research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).Design/methodology/approachA sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.FindingsResults show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.Practical implicationsThis study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.Originality/valueThis study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

This study examines the impact of Hofstede's cultural distance on the performance of 295 Korean manufacturing SMEs in foreign countries, categorizing them into subsidiaries and independent firms. The results show that the performance of subsidiaries is higher than that of independent firms when cultural distance is not taken into account. However, when the cultural distances between home and host countries is considered, subsidiaries are more negatively affected by cultural distances than independent firms in terms of overall cultural distance and power distance (PDI), individualism (IDV), and masculinity (MAS). This finding suggests that the flexibility in responding and adjusting independent firms to local cultures with operational autonomy positively contributes to the mitigation of liability of foreignness incurred by cultural distances, and thus provides practical implications for internationalizing firms in seeking efficient strategies to cope with liabilities of internationalization.

This study examines the relationship between organizational culture and human resource management in Nepalese commercial banks. This study aims to analyze the impact of specific factors on Nepalese commercial banks' human resource management practices. To estimate the relationship between human resource management, and the organizational cultural dimensions, the study used a descriptive and causal-comparative research design. The study relies on primary data derived from a self-administered questionnaire. In total, 24 commercial banks were chosen for the study, 410 questionnaires were distributed and 390 questionnaires were collected for the analysis. To achieve the study's goal, a structured questionnaire was constructed. The findings show there was a significant positive relationship between power distance (PD), collectivism (CO), masculinity (MA), uncertainty avoidance (UA), and long-term orientation (LTO) with human resource management (HRM). The result further revealed that Power distance (PD), collectivism (CO), masculinity (MA), and uncertainty avoidance (UA) have a significant positive impact on human resource management (HRM), and long-term orientation (LTO) do not have any influence on human resource management (HRM). The findings of this study can be implemented for better management of the human resources of Nepalese commercial banks.

The eighties and nineties have wit nessed a renewed and unpre cedented Interest in men and mas culinity due to the emergence of the alleged contemporary 'crisis of masculinity'. This has been most preva lent in popular culture representations, which appear on the sur face to offer the modern man a whole range of 'new' roles and rela tionships, freeing him from patria chal entrapment and the dicates and demands of the traditional male sex role. The New Man Is Imaged as soft, sensitive, expressive and un afraid to show his emotions. New erotosized Images have made their appearance, and men are Imaged as sex objects in a way that only women were represented In the past. However, the question arises as to what these Images mean, and whether or not they represent any change In the patriarchal status quo In Western societies. In this article an attempt is made to deconstruct some of the new notions of masculinity in the light of the contempo rary 'crisis of masculinity', and the new popular culture representations of men In the mass media.

Mobile instant messaging (MIM) applications have gained popularity in recent years. Their useful and effective features help users communicate more effectively. Communication technology adoption requires an understanding of cultural factors. In this study, there are four cultural dimensions evaluated: collectivism (COL), masculinity (MAS), power distance (PWR), and uncertainty avoidance (UA). These four cultural dimensions of a country were studied in order to understand their relation to two constructs of friendship development (FD) and relationship management (RM). Furthermore, this study examines the relationship between those two constructs and people’s intentions to continue utilizing MIM. Three hundred and twenty-one respondents from Taiwan participated in an online survey. The PLS-SEM method was used to perform the data analysis. In the study, a significant correlation was found between collectivism and friendship development and relationship management. However, masculinity does not have a significant impact on friendship development. A high power distance does not negatively affect relationship management. A high power distance has a significant positive effect on relationship management. An increase in uncertainty avoidance does not negatively affect friendship development. However, an increase in uncertainty avoidance has a significant positive effect on friendship development. MIM apps for friendship development and relationship maintenance are impacted by four cultural dimensions. These findings provide theoretical and practical implications for insight into these factors.

PurposeThe purpose of this study is to analyze the extent to which culture may affect the relationship between environmental, social and governance disclosure (ESGD) and firm performance (FP).Design/methodology/approachData for testing the hypotheses are collected from 668 firms in the energy sector worldwide over a period of eight years from 2009 to 2016. The analysis is carried out using the instrumental variables regression technique to account for endogeneity. Hofstede’s cultural dimensions of power distance (PD), masculinity (MASC), long-term orientation (LTO), uncertainty avoidance (UNCAVOID) and individualism (INDV) are used as proxies for culture.FindingsThe results show that ESGD has a significant negative impact on the profitability of energy firms. When cultural dimensions are taken into account, PD and LTO are found to significantly moderate the relationship between ESGD and FP, whereas MASC, UNCAVOID and INDV have no significant effect on the relationship between ESGD and FP.Practical implicationsThe findings of this study highlight the need for regulators to consider the importance of cultural dimensions when seeking to develop a single global standard for ESGD. In addition, regulators need to weigh both the costs and benefits of developing a global standard for it to be effective and acceptable.Social implicationsThis study emphasizes the need to take into account the cultural orientation of the society in which firms operate when devising strategies to fulfill societal expectations and achieve business goals.Originality/valueTo the best of the authors’ knowledge, this is the first study that addresses the role of culture in affecting the impact of ESGD on FP.

There is culturally plural happens in nowadays life context in many ethnicities, in the same space. This cultural diversity leads to different communication and attitude in social society. The difference between the two cultures, the bigger between two cultures exist, the bigger challenge to adapt. Previous research stated that Indonesia is one Hofstede cultural group. But based on its location, Indonesia has various ethnic and historical sites. By seeing all of them, this paper has aimed to measure, to classify, and to do mapping on Indonesian cultural dimension characteristics. It has some of research steps by considering culture, management, and clustering of Indonesian cultural dimensions. The measurement using Hofstede was conducted to on 805 respondents, analyzed by using principal component analysis and been clustered by using principal component analysis and clustered using the agglomeration hierarchy clustering method. Respondents were coming from Indonesian native live in Sumatra, Java, Kalimantan, Sulawesi, Kupang and Ambon. The result showed that Indonesian culture could be categorized into 4 cluster groups; furthermore, it can be classified into 2 dimensions: intrinsic characteristics (1); environmental and future characteristics (2). The dimension of intrinsic characteristics consists of the power distance index (PDI), collectivism (COLL), and masculinity (MAS). At the same time, the dimension of environmental and future characteristics consists of uncertainty avoidance (UAI) and long-term orientation (LTO). The result of this study is a cultural mapping in Indonesian society that a potentially contribute to developing cultural pattern in smart cities.

The main purpose of this study is to identify the features of the application of ethnometric methodology in the context of the study of democratic transitions. This methodology, proposed by the Dutch researcher G. Hofstede, was initially used to identify patterns in the formation of business culture in different countries, as well as between political conflicts and violent phenomena. Within the framework of the article, in the context of the experience of the democratic transition of the “third wave” countries, four main ethnometric indicators of G. Hofstede are considered: distance from power (PDI), masculinity (MAS), uncertainty avoidance (UAI) and individualism (IDV). In particular, it is argued that in those countries where high indicators of power distance (PDI) are observed, the process of democratic consolidation is slowing down and does not contribute to theformation of dialogue practices. And in the case of a certain “dialogue attraction”, the main actors in the political field - the authorities and the opposition, show political will, seek to level the problems that have accumulated in society, including the uneven distribution of state resources, direct political processes towards theinstitutionalization of political dialogue.The article also examines the paradigm of democratic transition, some patterns and relationships between the culture of political dialogue and democratic transition, etc.

PurposeThe purpose of this paper is to determine whether Hofstede’s cultural dimensions have a significant relationship with ethical decision-making among tax practitioners while performing their duties in ensuring tax compliance among taxpayers.Design/methodology/approachA structured questionnaire was used to collect data from tax practitioners in the state of Terengganu, Malaysia. Two hundred questionnaires were distributed via Google Forms and email to tax practitioners who were selected from the Inland Revenue Board of Malaysia website using a mixture of systematic random and snowball sampling approaches. The Statistical Package for Social Sciences software program was used to analyse the collected data.FindingsThe results show that power distance (PD), individualism (IND) and uncertainty avoidance (UAV) have a significant relationship with ethical decision-making, whereas masculinity (MAS) has no significant relationship with ethical decision-making among tax practitioners while carrying out their duties. The positive relationship of PD and of IND with decision-making behaviour indicates that ethical decision-making is highly practised in a low PD and low IND culture rather than in a high PD and high IND culture. In contrast, UAV shows a negative beta sign, which indicates that tax practitioners tend to practise ethical decision-making in a high UAV culture.Originality/valueThis study fills a gap in the literature in regard to the influence of culture on tax compliance particularly among tax practitioners in Malaysia. The study shows how culture is related to the decision-making practices of tax practitioners while performing their role as an intermediary between their clients and the government. It is worthwhile to examine the decision-making of tax practitioners because the results of such an examination not only provide some insights into the professional practices of accountants that will be of interest to the relevant authorities such as the Malaysian Institute of Accountants, they also offer some information that will be of assistance to higher learning institutions in formulating accounting programmes to produce the future generation of accountants.

Men, Masculinities, and Religion

Book Review: Alicia M Walker, <i>Chasing Masculinity: Men, Validation, and Infidelity</i>

In the wake of ceasefires signed in the late 1990s and early 2000s, the state of Nagaland, India is undergoing a process of liberalisation involving closer economic ties to India, expanding consumer markets, new welfare services and infrastructure provided by the Government of India, and new settlers coming to the frontier state.Liberalisation in the wake of conflict has also been of immense benefit to Nagaland, encouraging economic growth, new livelihood opportunities, and migration between Nagaland and India's heartland alongside other Northeast Indian states.However, closer connections with India, new mobilities, and increased migration into and out of the post-conflict frontier state have also resulted in new forms of contestation, as a rigidly-gendered social order is questioned by some and argued by others to be a fundamental aspect of Naga society.Change at the frontier has brought gender to the fore as a central and contested political issue.Essentially, a new and mutually exclusive binary has emerged in Nagaland, between inclusive feminist models of citizenship, and the essence of what it means to be Naga. NagalandNagaland is located in Northeast India, a geographically distinct region of India wedged between China, Bhutan, Burma, and Bangladesh.The Northeast constitutes the states of Assam, Meghalaya, Manipur, Tripura, Mizoram, Arunachal Pradesh,

The underachievement of African Caribbean boys has been the subject of considerable debate and research in education, but few studies focus on this group’s achievements. Difficulties associated with racial identity and masculinity are amongst explanations offered for African Caribbean boys’ educational underachievement, and research has also implicated the peer group’s contributions to undermining academic performance.\n\nThis study explored the subjective experiences of seven high-attaining African Caribbean boys, aged 14 to 15 from one secondary school, regarding their perceptions of peer influences in school. Participants were given two narrative interviews, two months apart, about their relationships with peers and experiences related to “peer influence” and the impact they consider that this has on their education and attainment. Interviews also addressed the impact of family narratives on the boys at school. The interviews were analysed using Gee’s (1991) structural linguistic narrative approach, which as well as helping to identify narratives also allowed analysis of how the boys performed their identities in co-constructing their narratives with the interviewer.\n\nThe findings suggest that the boys perceived peers to have some influence on their educational experiences and subsequent attainment, though family influences were stronger on the boys’ educational values. Narratives espoused the positive aspects of peer relationships as being emotionally and practically supportive and helping boys’ motivation to study through competing for high grades. Pupils used multiple and complex strategies to manage their relationships so that they continued to attain well. These included strategic self-presentation, deploying resources and utilising support from teachers and family members. Family racialised narratives were found to play an important role in developing racial identity and academic orientation. Implications for educational psychology practice and pedagogy in schools are discussed.

BackgroundTaking patient centeredness into account is important in healthcare. The European Cancer Consumer Quality Index (ECCQI) is a validated tool for international benchmarking of patient experiences and satisfaction.This study aimed to further validate the ECCQI in larger and more uniform groups of high volume tumours such as breast and prostate cancer. A second objective was the verification of the influence of cultural factors of the country to determine its possible use in international benchmarking.MethodsData from two survey studies in eight European countries were combined. Socio-demographic correlations were analysed with Kruskall-Wallis and Mann-Whitney tests. Cronbach’s alpha was calculated to validate internal consistency. Influences of masculinity (MAS), power distance (PD) and uncertainty avoidance (UA) were determined by linear regression analysis in a general model and subgroup models.ResultsA total of 1322 surveys were included in the analysis (1093 breast- and 348 prostate cancer patients). Cronbach’s alpha was good (α ≥ 0.7) or acceptable (0.5 ≤ α ≤ 0.7) in 8 out of 9 questionnaire categories, except in the category ‘Safety’ (α = 0.305). Overall ECCQI scores ranged from 22.1 to 25.1 between countries on a 1–35 scale (categories had a 1–4 scale). In certain subcategories such as ‘Organisation’ (range 2.2 vs 3.0) and ‘Supervision & Support’ (range 3.0 vs 3.8) a large difference was observed between countries. Differences in ‘Overall opinion’ were however small: mean scores of 3.7 vs 3.9, whereas median scores were all the maximum of 4.0. Power distance was positively associated with higher patient satisfaction scores whereas Uncertainty avoidance was negatively associated with these scores. Masculinity was only associated with patient satisfaction scores in lower educated patients. We found the highest impact of culture on overall scores in Hungary and Portugal and the lowest in Romania.ConclusionsThe ECCQI shows high internal consistency in all categories except ‘Safety’. Especially in separate categories and overall ECCQI scores the questionnaire showed discriminative value. This study showed a positive correlation of power distance and a negative correlation for uncertainty avoidance in some countries. When using the ECCQI for international benchmarking these two dimensions of culture should be taken into account.

본 연구의 목적은 『東廂記纂』 소재 <金安國>을 통해 가부장제의 전통적 남성상에서 벗어난 주인공 김안국의 남성성을 살피는 것이다. 그리고 이 텍스트가 지닌 사회문화적 의미에 대해 살피고자 하였다. 소위 사회적 기준을 통해 ‘정상’과 ‘비정상’을 구분하는 이분법적 사고의 한계에 대해 재고하고자 하였다. 이를 위해 먼저 텍스트에 재현된 김안국의 주변화된 남성성의 양상과 헤게모니적 남성성에 의한 배제의 양상을 살폈다. 둘째, 헤게모니적 남성성에 의해 배제되었던 김안국과 부인 이 씨의 연대의 관계를 살폈다. 부인 이 씨가 김안국의 능력을 끌어낸 방법은 전통적인 가부장제의 기준에서는 다소 파격적이라고 할 수 있다. 그 파격적인 방법을 가능하게 한 이면에는 기존의 가부장제 사회의 질서 체제에서 벗어나 있는 주변화된 남성성과 타자로서 종속되었던 여성성 간의 상호이해를 바탕으로 한 연대가 있다. <김안국>에서 김안국이 성공하는 방식과 그에 대한 주변인들의 인식 변화는 헤게모니적 남성성이 추구하던 가치의 균열을 드러낸다. 가부장으로서 한 집안, 나아가 가부장제 사회를 이끌 김안국은 지금까지 절대적인 방법이라고 생각되어 왔던 것과는 전혀 다른 방식으로 자신의 능력을 발휘한다. 헤게모니적 남성성의 전통적인 양상에서 벗어난, 소위 ‘정상’을 벗어난 김안국을 가부장으로서 한 집안과 사회를 이끌 인물로 인정하게 된다는 점에서 기존의 질서 체제는 균열을 드러내기 시작한다. 일견 김안국이 전통적인 가부장제 사회가 제시한 기준, 곧 ‘과거급제’라는 기준을 충족했기에 가부장제 질서 체제가 공고히 유지되는 것처럼 보인다. 하지만 지금껏 행하지 않았던 방법, 여성에 의해 주도된 이질적인 방법이 사용된 과정을 인정했다는 점에서 헤게모니적 남성성이 지배해 온 공고했던 가부장제 질서는 한계를 자인한다. 이제 하나의 절대적인 헤게모니적 남성성과 그 헤게모니적 남성성을 규정하는 ‘정상적인’ 방법은 존재하지 않는다. <김안국>은 이렇게 전통적인 남성성이 지향하는 이상과 현실의 불일치를 보여준다. 주변화된 남성성에 대한 인식의 변화는 사회체제를 공고하게 유지해 온 기존의 질서에 대한 새로운 인식을 가능하게 한다. 기존의 전통적 가부장제 질서와 그것을 구성하기 위한 규칙과 방법들은 사실 허구적인 것에 불과하다는 것이 드러나는 것이다.

Book Review: <i>Everyday Masculinities in 21st-Century China: The Making of Able-Responsible Men</i>, by Magdalena Wong