Dimensions Of National Culture Research Articles

Reduction of Ivory Product Purchase in China: The Role of Cultural Values on Ethical Consumption

Abstract The consumption of ivory has been a significant subject in both sustainable consumption and (un)ethical consumption studies, as it not only poses a threat to endangered species but also to environmental biodiversity and sustainability. The purpose of this study is to investigate how individual cultural values influence the behavior of ivory consumption in the Chinese context. This research first reviewed recent studies on ivory purchases in China to gain an understanding of this topic. Then, theoretical frameworks, including Hofstede’s (1984. “Cultural Dimensions in Management and Planning.” Asia Pacific Journal of Management 1 (2): 81–99, 1998. Masculinity and Femininity: The Taboo Dimension of National Cultures. Thousand Oaks: Sage Publications, 2001. Culture’s Consequences: Comparing Values, Behaviors, Institutions, and Organizations Across Nations, 2nd ed. Thousand Oaks: Sage Publications.) cultural dimensions and the theory of planned behavior (TPB; Ajzen 1991. “The Theory of Planned Behavior.” Organizational Behavior and Human Decision Processes 50 (2): 179–211.), were applied for conceptual model and hypotheses development. To test the hypotheses, a total of 600 responses were collected in China using the Qualtrics market research service, and 575 usable responses were employed for the Structural Modeling Analysis (SEM) data analysis. Our findings suggest that ivory purchase intention is impacted by both power distance and collectivism, whether through a direct path or indirect influence on attitude towards ivory purchasing. Our findings suggest that both power distance and collectivism are negatively associated with negative attitudes toward ivory purchase and positively associated with purchase intention. Moreover, uncertainty avoidance is positively related to negative attitudes toward ivory purchase, but is not directly linked to ivory purchase intention. The research identified the main factors driving ivory purchases in China and developed behavior change strategies through targeted interventions. These strategies can be implemented across different cultures and in other sustainable conservation initiatives.

METHODOLOGY FOR TEACHING THE HISTORY OF UKRAINIAN CULTURE IN HIGHER EDUCATION IN THE CONTEXT OF FORMING NATIONAL AND PATRIOTIC VALUES

The article highlights the main methodological recommendations based on the best international and domestic pedagogical experience on reforming approaches to solving the problem of nationalpatriotic education and understanding by students of Ukrainian higher education institutions of the essence of the concept of «national identity» in the context of shaping the trajectory of a new evolutionary stage of civil society. New effective ways to modernize the methods of national-patriotic education in the context of unpredictable challenges of the Russian-Ukrainian war are proposed. From the standpoint of comparative historical analysis, the appropriation of Ukrainian history and culture by the imperial and totalitarian regimes of Russia is actualized as a clear example.The key issues of the process of forming national identity and its awareness by civil society are analyzed objectively and comprehensively. Possible ways of introducing nation-building guidelines into the system of educational process of higher education institutions of Ukraine at the present stage are considered. The article highlights and distinguishes the value aspect of the concept of «national identity», analyzes the life and creative path of prominent Ukrainians who were killed or persecuted by imperial and totalitarian regimes because of their Ukrainian origin and attempts to counteract Ukrainophobic ideology.The article substantiates the leading role of the creative heritage of the great Kobzar, Taras Shevchenko, as an intellectual whose biography was falsified and distorted by imperial and totalitarian ideological censorship. The author emphasizes the role of Taras Shevchenko as a key to understanding the essence of Ukrainian identity and his role as a moral authority of the Ukrainian nation.The author emphasizes the advanced achievements of Ukrainians in the field of engineering and technology to foster a patriotic sense of pride in the Ukrainian people and its recognition on a global scale. The article examines the activities of leading representatives of the scientific elite in the context of the human dimension of national culture and its nationally consolidating categories. In particular, theauthor lists the achievements in various scientific and technical fields that contributed to the intensification of national processes and the establishment of a positive image of Ukraine on a global scale. As part of the coverage of the stated topic, a number of issues related to the popularization of knowledge about the evolution of national culture and the dissemination of information about its achievements are considered. The author of the article proposes effective methods, forms and means of forming a nationally conscious citizen-patriot in the framework of teaching socio-humanitarian educational components in Ukrainian higher education institutions. Specific methodological recommendations are presented, examples are given that will allow to implement the theoreticalprovisions.The author's experience in teaching the educational component «History of Culture of Ukraine» in higher education institutions will contribute to the intellectual and professional development of teachers and improve their qualifications. The recommendations presented in the article will be useful in intensifying the process of national and patriotic education as the basis of the entire educational process in the context of the forced challenges of the Russian-Ukrainian war. The author emphasizes the importance of modernizing the content of education and introducing new innovative methods and forms of national-patriotic education and understanding the essence of the concept of «national identity» among higher education students as creators of the statehood future of Ukraine.

INFLUÊNCIA DA CULTURA DOS PAÍSES NO MONITORAMENTO EXERCIDO PELA AUDITORIA EXTERNA

ABSTRACT This paper verifies whether and how the country’s cultural dimensions moderate the relationship between the quality of the audit firm and the level of earnings management. The sample is formed by 88,428 observations from 18,842 companies in 23 countries, covering the period from 2011 to 2018 in an unbalanced panel. The dimensions of national culture were based on the GLOBE project, and the level of earnings management was estimated by Dechow et al. (1995). The results show that national culture influences the monitoring of the largest auditing firms and benefits companies in preparing financial statements. Such results suggest a relationship of audit bias due to cultural aspects, which may compromise the quality of accounting information.

Impact of National Culture on Stock Markets’ Returns and Volatility: Evidence from BRICS-P

This study aims to investigate how national cultures affect stock market returns across the BRICS economies and Pakistan. The conceptual framework is how national cultures affect stock return and volatility with six dimensions (PDI, UAI, MAS, LTO, IDV, and IVR) and two control variables, the exchange rate and interest rate. The data samples are extracted from Six BRICS’P nations, including Brazil, Russia, India, China, South Africa, and Pakistan for the period from January 1, 2011, through December 31, 2021. Regression analysis using panel data was utilized in this study to examine the effects of the major factors both individually and collectively. The results of panel data analysis indicate that National culture has little effect on returns from all six countries. Furthermore, only MAS has a negative substantial impact on return in the national culture dimension. Volatility is adversely affected by national culture. National cultures affect stock market volatility and returns globally, but because it analyses long-term data and Hofstede’s culture modifies the data over the years.

A comparative analysis of creativity: Australian and Iranian early childhood national policy frameworks

ABSTRACT This article compares the conceptualisations of creativity between the early childhood policy frameworks from Iran and Australia to demonstrate how cultural differences influence understandings and representations of creativity. The Organisation for Economic Cooperation and Development Organisation for Economic Co-operation and Development. 2019. “PISA 2021 Creative Thinking Framework: Third Draft.” OECD. https://www.oecd.org/pisa/publications/PISA-2021-creative-thinking-framework.pdf. suggests that students in all contexts and across all levels of education need to learn how to engage productively in the practice of generating ideas, reflecting upon ideas valuing both relevance and novelty, and how to iterate their ideas to a satisfactory outcome. This research draws from Hofsted, G. 2020. “Hofsted Insights.” https://www.hofstede-insights.com/ and Hofstede, G. 1980. Culture's Consequences. Beverly Hills, CA: Sage. three dimensions of national cultures for interpreting the cultural differences between Australia and Iran, as well as Vygotsky, L. S. 1987. “Imagination and Creativity in Childhood.” In In the Collected Works of L. S. Vygotsky, edited by R. W. Rieber and A. S. Carton. Vol. 1. New York, NY: Plenum Press socio-cultural theory. This study analyses how creativity is represented within the policy documentation drawing from four perspectives (psychology, education, sociocultural and art). Findings suggest similarities for how creativity was conceptualised, however, significant differences were found pertaining to culture. These results assist in understanding how global influences on early childhood education policies regarding creativity can be interpreted and implemented in response to different culturally- situated contexts. A significant implication of this study is its call for policy makers and teachers to factor in cultural differences in developing children’s creativity.

Relationship Between National Culture Dimensions and Safety Climate in Construction Companies of Abu Dhabi

Introduction: The purpose of this study was to explore the relationship between national culture dimensions and safety climate in the construction industry of Abu Dhabi, particularly among Bangladeshi, Indian, and Pakistani workers who constitute almost half of the total migrant workforce. Methods: The study utilized a stratified purposive sampling method to survey workers in selected construction companies. The questionnaire used for data collection was adapted from the Value survey model (VSM) and Nordic safety climate questionnaire (NOSACQ) and was translated into Bengali, Hindi, and Urdu. Results: The results were analyzed using the Statistical Package for the Social Sciences (SPSS). The study found that the overall safety climate in the construction companies was poor (Mean=2.36, SD=0.40), with no significant difference in safety climate perception among different nationalities (F-value (0.858), (p = 0.427). The comparison of national culture dimensions between different nationalities was found on individualism F (2,125) = 5.929, p=.003, masculinity F (2,125) = 5.113, p=.007, Long term orientation F (2,125) = 3.116, p=.048, and indulgence vs restraint F (2,125) = 3.526, p=.032 dimensions. Furthermore, the relationship between safety climate and power distance was 0.381 (p = 0.01), between safety climate and long-term orientation was 0.344 (p = 0.01), between safety climate and individualism was 0.196 (p < 0.05), between safety climate and indulgence vs restraint was 0.068 (p = 0.01), between safety climate and uncertainty avoidance was -0.099 (p = 0.01), and between safety climate and masculinity was 0.163 (p = 0.066). Conclusion: All worker’s perception about safety climate was found to be poor. However, significant differences were observed in national culture dimensions, including individualism, masculinity, long-term orientation, and indulgence vs restraint, among Bangladeshi, Indian, and Pakistani workers. The study also revealed a positive relationship between power distance, long-term orientation, and individualism dimensions and safety climate. In contrast, indulgence, masculinity, and uncertainty avoidance had no significant impact on safety climate.

Cultural implications in innovation adoption: an analysis in three countries

Purpose: The study aimed to evaluate the relationship of two national cultural dimensions (individualism and uncertainty avoidance) with the consumer innovativeness. Methodology/approach: A descriptive research as conducted with three groups from three different countries, which evaluated, through a survey, the propensity of the respondents to look for innovations actively and independently. Originality/Relevance: Considering companies are constantly introducing new products and services in countries where cultural traits are different, the understanding of the consumer behavior is fundamental for evaluating the acceptance of these innovations. Key findings: It was observed that groups with strong collectivists characteristics, Brazilians and Colombians, tend to rely on the positive experience of friends and relatives to adopt an innovation. Regarding the uncertainty avoidance dimension, the results showed no significant differences among the three groups. Theoretical/methodological contributions: With the constant intensification of the international trade, it is necessary to make an understanding of the peculiarities of a target audience for products and services, in order to create appropriate positioning strategies, because the levels of individualism of a culture act directly on consumers’ perceptions regarding the adoption of innovation.

Cultural implications in innovation adoption: an analysis in three countries

Purpose: The study aimed to evaluate the relationship of two national cultural dimensions (individualism and uncertainty avoidance) with the consumer innovativeness. Methodology/approach: A descriptive research as conducted with three groups from three different countries, which evaluated, through a survey, the propensity of the respondents to look for innovations actively and independently. Originality/Relevance: Considering companies are constantly introducing new products and services in countries where cultural traits are different, the understanding of the consumer behavior is fundamental for evaluating the acceptance of these innovations. Key findings: It was observed that groups with strong collectivists characteristics, Brazilians and Colombians, tend to rely on the positive experience of friends and relatives to adopt an innovation. Regarding the uncertainty avoidance dimension, the results showed no significant differences among the three groups. Theoretical/methodological contributions: With the constant intensification of the international trade, it is necessary to make an understanding of the peculiarities of a target audience for products and services, in order to create appropriate positioning strategies, because the levels of individualism of a culture act directly on consumers’ perceptions regarding the adoption of innovation.

Macroeconomic stability of the country: the nexus of institutional and behavioural dimensions

The ongoing globalisation, recessions, and fluctuations in world development require the acceptance of timely government interventions and decisions to save the country's macroeconomic stability. The literature analysis has confirmed a gap in research on assessing and comparing macroeconomic stability at different levels of development, especially in terms of studies that consider the behavioural (culture and trust) dimensions and the quality of institutions. This paper aimed to empirically assess how the achievement of macroeconomic stability depends on the quality of institutions, increasing society's trust, and cultural diversity. This study investigated post-communist economies among EU countries and Ukraine (as the candidate for EU) over 2005-2020. Pearson correlation, OLS and FGLS, robustness test output, GEE, and stochastic frontier model were applied to achieve the paper's aims. The findings confirmed that countries with high-quality of institutions had a higher value of macroeconomic stability. In addition, social trust positively affected the relationship between the quality of institutions and macroeconomic stability. At the same time, various national cultural dimensions had different effects on macroeconomic stability. The four indicators of Hofstede Insights (power distance, masculinity, uncertainty avoidance, and indulgence) had a statistically significant impact on macroeconomic stability.

National culture and firms’ cash holdings: The role of indulgence and its boundaries

We examine the influence of indulgence vs restraint (IVR), an understudied national culture dimension of Hofstede’s framework, on firms’ cash holdings to shed light on how culture influences this firm behavior and the boundaries of this effect. We argue that, when compared to their restrained-society counterparts, indulgent-society firms will hold higher cash levels due to their greater propensity for risky investments (precautionary motive) and their managers’ weaker moral constraints (agency motive). We also argue that firms’ leverage and risky investment levels will intensify, and firm size and countries’ shareholder protection levels will attenuate the positive effect of indulgence on firms’ cash holdings. The results of our HLM analyses on 16,997 firms across 39 countries verify our arguments and contribute to a more enhanced understanding of national culture’s role in firms’ cash holdings.

Perceived managerial and leadership effectiveness within multinational corporations in Saudi Arabia: The role of Islamic and Wasta values

AbstractThe Kingdom of Saudi Arabia (KSA) presents a promising yet volatile environment for international business. US‐centric models dominate management/leadership studies in the Arab Gulf Region, while emic, indigenous, and context‐specific studies remain scarce. To rectify this epistemic injustice, we have conducted a qualitative Type 3 (emic‐as‐emic) indigenous ‘critical incident' study of managerial behavior exhibited by expat and local managers within MNCs operating in Saudi Arabia. This has led to an emergent KSA‐related two‐factor taxonomy comprised of 15 behavioral dimensions (BDs) that differentiate effective managers from ineffective managers, as perceived by their Saudi colleague managers and staff. The positive (effective), and most of the negative (ineffective) BDs are endorsed by Islamic and tribal Wasta values, thus lending support to literature on culturally endorsed implicit leadership theories, while simultaneously calling for increased attention toward proximal cultural factors rather than distal national cultural dimensions. Comparing our findings against those of an equivalent study in the United Arab Emirates reveals significant similarities and interesting differences, thus challenging the notion of a homogenous ‘Arab culture'. The derived taxonomy offers an insightful, contextually relevant, and richly described understanding of specific types of managerial behavior that managers within MNCs in Saudi Arabia, and perhaps in other Arab Gulf desert countries, should strive to emulate or conversely avoid if they are to be perceived effective by their respective superiors, peers, and subordinates. After discussing the theoretical and practical implications of our findings, we outline the limitations of the study and suggest several directions for future research.

Sociocultural factors and academic openness of world countries

Abstract Academic openness (i.e., the extent of collaborative academic activities of nations with external actors in the science communication system) has been regarded as a major contributor to strong science. We used several nation-level data sets to explore the associations of sociocultural factors with the academic openness of world nations. To check the robustness of relationships, two distinct data sets for academic openness of nations were used in this research. Our findings showed the strong relationships of some dimensions of national culture and (economic and human) resources with both academic openness indicators. The findings were discussed considering Schwartz’s national culture theory, and the implications were presented in conclusion.

Ethical Leadership and Corporate Social Responsibility in Diversified Business Groups: a Conceptual Model of Asian and Latin America

Purpose: This research provides a brief review which explores theories and concepts in International Business (IB) and management, covering global market dynamics, factors influencing foreign direct investment, the role of national culture in socially responsible policies, decision-making processes, evolving trends in CSR, ethical leadership's relationship with CSR in diverse business groups, and advancements in online communication, simulation games, and enterprise systems. Valuable insights for practitioners and scholars are provided, illuminating the complexities of the dynamic field of business and management.
 
 Design/Methodology/Approach: This research paper employs diverse methodological approaches, including literature review, qualitative analysis, and theoretical modeling, to investigate various aspects of IB and management. Through a qualitative synthesis approach, key themes and findings related to the research topic are identified.
 
 Findings: This research highlights the significance of digital platforms in delivering global consumer value. Cultural differences influence Foreign Direct Investment (FDI) inflows, shaped by host country norms. European SMEs' profitability, responsible conduct, and B2B relationship tendencies are affected by national culture dimensions.
 
 Theoretical Implication: This analysis reveals the impact of digital platforms, cultural differences, and national culture on global markets and international business. It emphasizes ethical leadership, institutional diversity, strategic direction, and human rights.
 
 Managerial Implication: Managerial implications for international business strategies include leveraging digital platforms for value creation, assessing cultural agility competencies in talent identification, considering socio-cultural context in framing victimization experiences, incorporating factors like corruption, contract enforcement, IP protection, and cultural compatibility in FDI decisions.
 
 Industrial Implication: Significant implications found for the industry in utilizing big data, including ethical and legal considerations. Cultural adaptation crucial for FDI strategies and CSR initiatives. Ethical leadership as a competitive advantage for CSR.
 
 Originality and Value: This literature review highlights the significance of cultural adaptation in global markets, exploring the impact of national culture on corporate behavior. It introduces a novel model for ethical leadership and CSR in Digital Platforms and Ecosystems (DPEs). It serves as a valuable resource for researchers, policymakers, and practitioners in the field of International Business, identifying research gaps for future studies.

ANALYZING THE FACTORS THAT AFFECT THE AMOUNT OF PLASTIC WASTE

One of the biggest environmental issues facing the planet today is plastic garbage, which was created by people and has an effect on them as well. Although though governments have implemented policies, rules, and other initiatives to increase public awareness of and engagement in decreasing plastic trash, the statistics has not changed, and this amount keeps rising every year. Several nations appear to be having trouble solving this problem. In addition, according to the World Bank, the country produces more plastics the wealthy its citizens are. By evaluating behavior and educating people, culture and education can be the answer to this problem. As people get more educated, their awareness of and care for the environment increases. The relationship between each of these factors—culture, education, national income, and government role and environmental problems might potentially help minimize plastic waste. Consequently, the goal of this study is to pinpoint the variables that may have an impact on the volume of plastic garbage and examine how these variables may affect the quantity of plastic waste in various nations. Hofstede's national culture dimension (Power Distance, Collectivism and Individualism, Masculinity and Femininity, Uncertainty Avoidance, Long-term Orientation and Short-term Orientation, Indulgence and Restraint), wealth per capita, education, and the government's plan and policy on sustainable consumption are the variables that will be examined. In this study, worldwide data for the year 2018 is gathered from 66 different nations utilizing secondary sources, and the data is then analyzed using the Multiple Linear Regression approach. According to the findings, there is a strong correlation between individualism and collectivism and the volume of plastic garbage. The results of this study should help each nation's government reduce the quantity of plastic garbage that is generated.

Are IT Workers from Mars? An Examination of Their National Culture Dimensions

The information technology (IT) workforce is characterized by several unique and contextual factors, such as the technology, the occupation itself, and the human factors. Among the human factors, global information systems (IS) studies have examined the role of national culture to explain many workforce differences and nuances across nations. In such cross-cultural research, IS researchers have primarily utilized the published scores of national culture dimensions as provided by the preeminent social psychologist and culture scholar Geert Hofstede and have applied them to various IT populations within a country. Given that the IT profession is unique in many respects, and there is cultural heterogeneity within a country, our study embarked on independently measuring and verifying the national culture values of IT employees in 37 countries. By using the original Hofstede scales, scores were obtained on five national culture dimensions: power distance, uncertainty avoidance, individualism, masculinity, and long-term orientation. We found significant differences between the national culture scores of IT employees and those available in the literature for the general population. Our results are novel and have profound significance. There are major implications for both past and future studies in cross-cultural research as well as for practitioners who interpret and utilize the findings of such research.

Investigate relationship of national culture dimensions with entrepreneurial performance in Pakistan: An empirical study

Many companies have recognized the importance of cultural dimensions influencing overall organizational performance for their aggressive advantage. The aim of this study is to examine the relationship of national culture with entrepreneurial performance in Pakistani manufacturing companies. This was a cross-sectional study with a descriptive research design conducted among staff and managers from the Lahore Chamber of Commerce. A total of 307 respondents were conveniently selected to participate in this study and completed a series of questionnaires. A questionnaire was developed, distributed and collected as the main method of data collection. Descriptive statistics and SEM were used to analyze study data from SPSS and Smartpls4. The study results show that there is a significant correlation between national cultural dimensions and entrepreneurial performance. This study found that power distance, uncertainty avoidance, masculinity/femininity, individualism/collectivism were significantly and positively correlated with organizational performance. Research has shown that subculture has an impact on how commercial company sport is conducted in a company. Therefore, it affects the overall performance of the company as a whole. Even if managers and their employees have similar attitudes about how performance should be made, this leads to good results in the workplace. The study concluded that all 5 cultural dimensions were drastically and unequivocally correlated with the organization's overall performance.

Culture and payout policy: International evidence

The purpose of the study is to examine the effect of national culture on corporate payout mix policy (dividends and share repurchases). Using an extensive data set covering 55 countries during 1980–2018, we find that the national cultural dimension significantly affects the payout policy mix, choice, and levels. Firms in countries with high uncertainty avoidance, masculinity, long-term orientation, and indulgence vs. restraint are inclined to pay out through share repurchases. In contrast, firms in countries with low uncertainty avoidance, masculinity, long-term orientation, and indulgence vs. restraint tend to pay out through dividends. Our findings are robust to control for firm and country characteristics, alternative payout ratios, different culture proxies, sub-period samples, and subsamples.

The impact of national culture in the development of complexity reasoning skills: An international comparison

There is a clear inequality in gender distribution for the STEM areas (Science, Technology, Engineering, and Mathematics). Furthermore, there is a noticeable lack of diversity and a socio-economic gap that requires actionable solutions. To explore potential factors that affect the participation of women in STEM, this paper reviews two possible groups of determinants: national culture and complexity thinking. A survey with 684 respondents from higher education institutions in Chile, Ecuador, Mexico, and Spain was undertaken. The instrument measured four components of complexity thinking namely critical, scientific, innovative, and systemic). Using analysis of variance between two groups and between multiple groups, differences were observed between the countries’ samples and between genders. Once the significance was confirmed, boxplots for each dimension were elaborated to facilitate the visualization of the distributions. The scores were compared with the national culture values to seek possible behavioral patterns in the data. The results reveal two groups between the observed countries. Also, there are clear indications of a relationship between the national culture dimensions and the complex thinking components.

National Culture and Financial Capability: A Global Perspective

The origins of financial capability assessed at the country level can be traced back to the socio-economic and quality of life factors. However, the role of national culture should be considered equally important. Hence, differences in national culture are hypothesized to correlate with average financial capability levels at the country level. This study attempts to answer an important question: What is the relationship between culture and financial capability at the country level? The data for this study originate from four diverse sources provided by the World Bank (two datasets), United Nations, and Hofstede Insights. The final dataset includes data from 137 countries. As a measure of financial capability, we use an aggregate index combining financial behavior (account ownership) and financial knowledge. Culture is measured using six dimensions of national cultures from Hofstede Insights: Power Distance, Masculinity, Uncertainty Avoidance, Individualism, Long-Term Orientation, and Indulgence. The results show that certain dimensions of culture are strongly correlated with financial capabilities at the country level even after controlling for the level of economic development. Positive relationships between financial capability and three cultural factors—Individualism, Long-Term Orientation, and Indulgence—are noted. In addition, Uncertainty Avoidance is negatively associated with financial capabilities. The observed relationships are non-linear. Specifically, Individualism and Long-Term Orientation are positive correlates of financial capability up to a certain level (the score of 75 and 50, respectively, on the scale 0–100), Individualism is a positive correlate starting at the score of 25, while Uncertainty Avoidance is a negative correlate up to the score of 75.

National culture and the revenue‐expense matching

AbstractPrior studies on the link between country‐level cultural aspects and firms' arbitrary accounting practices are scant, and they show mixed results. To gain more insight about the impact of national culture on earnings characteristics, we exploit the matching concept between revenues and expenses, which well reflects managerial estimation and discretion in earnings quality. Using a large sample of 57 countries over the period 1989–2012, we find that (1) the economic association between revenues and expenses becomes stronger in firms from collectivistic and high uncertainty‐avoidant countries, (2) the impact of these dimensions of national culture on the matching is more salient for firms from countries characterized by a higher level of accrual accounting, a greater proportion of special‐items, and limited openness, and (3) the cultural impact on matching is mainly driven by the correlation between revenue and discretionary expense (i.e., selling, general, and administrative expense). These findings are consistent with the view that national culture plays an informal governance role to influence firms' discretionary accounting choices.