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The paper presents a framework for establishing equivalence of international marketing data. The framework is meant to reduce confusion about equivalence issues, and guide the design of international studies and data analysis.

A short overview is given of the two main approaches to equivalence in the literature. These are integrated and used to distinguish sources of cultural bias in the various stages of the research process.

The highest levels of equivalence most often established are construct equivalence and partial measurement equivalence, implying that distributions of scores obtained in various countries cannot be interpreted at face value. To understand cross‐cultural differences better, researchers should investigate why higher levels of equivalence could not be established; this can be done best by including elements from both the conceptual and the measurement approach to equivalence.

This study can help marketing managers to establish the extent to which consumer perceptions can be considered equal across countries. Moreover, it helps researchers to determine causes of unequivalence and relate these to concrete stages in the research process.

Integration of the two main approaches to equivalence will lead to a better understanding of the validity of cross‐cultural differences and similarities. This should lead to improved decision making in international marketing.

The purpose of this paper is to examine the concept of translation equivalence in extant research on translation in accounting: What is the equivalence that is expected of translation, and how is it assumed to come into being? This paper presents a coherent, theoretically informed approach to how different views on equivalence are connected to the objective of international comparability in financial accounting and how related, often-underlying assumptions intertwine in this discussion.

This paper takes an interdisciplinary approach by utilizing equivalence theories from the discipline of translation studies. It canvasses two dichotomy-like approaches – natural versus directional equivalence and formal versus dynamic equivalence – to compose a theoretical framework within which to analyze 25 translation-related papers discussing accounting harmonization published from 1989 to 2018.

This paper presents evidence of theoretical contradictions likely to affect the development of translation research in accounting if they go unrecognized. Moreover, the analysis suggests that these contradictions are likely to originate in the assumptions of mainstream accounting research, which neglect both the constructed nature of equivalence and the socially constructed nature of accounting concepts.

Despite the significance of translation for the objective of international comparability, this paper is the first comprehensive theoretical approach to equivalence in accounting research. It responds to a recognized demand for studying equivalence and its limitations, challenges many of the expectations accounting research places on translation and discusses the possible origins of related assumptions.

Cross‐national studies may be flawed through “borrowing” scales used in domestic studies, without examining their relevance and equivalence in other countries and contexts. Examining construct equivalence is an essential first step in the design of cross‐national and multi‐country studies. An important aspect is examining the equivalence in meaning and salience of a construct in all countries or contexts studied. Unless this is established, erroneous or misleading conclusions about the nature and significance of the construct in that context are likely to result. The importance of examining construct equivalence in cross‐national research is illustrated, based on a series of studies applying the CETSCALE in The Netherlands.

Economic globalization is leading large companies to focus on international strategic management. Nowadays, the assets referred to as “corporate intangibles,” such as corporate reputation, are becoming increasingly important because they are considered a key factor for the viability of an organization, and companies therefore need to incorporate them into their scorecards for management. The problem is that their measurement is subjective and latent. These two characteristics impede direct international comparison and require demonstrating the accuracy of comparison via a minimum of two tests – construct equivalence and metric equivalence. As regards corporate reputation, construct equivalence was verified by Naomi Gardberg (2006). However, the subsequent studies did not address metric equivalence. Based on the results of a survey provided by the Reputation Institute (n = 5,950, 50 firms evaluated in 17 countries in the Americas, Europe, Asia and Australia), the degree of RepTrak metric equivalence has been tested, using two different methodologies, multigroup analysis (structural equation model), and a new technique from 2016, the Measurement Invariance of Composite Model procedure from the Partial Least Square Path Modeling family. As one would expect from other cross-cultural studies, reputation metrics do not meet the full metric equivalence, which is why they require standardization processes to ensure international comparability. Both methodologies have identified the same correction parameters, which have allowed validation of the mean and variance of response style by country.

This chapter offers a template for examining the rigor and validity ideals in international business survey research. It provides (1) observations on how research-quality checks are currently used, and (2) recommendations about prerequisites for their use. These recommendations are based on the idea that the ideal of rigor and validity is not absolute and cannot be achieved by ad-hoc checks. We argue that there must be certain linkages and progression in attempting higher quality in survey research. We propose a hierarchy of stipulations to strive for highest validity and rigor goal, which we entitle commensurability. As such, this framework outlines the different steps which need to be examined progressively to approach commensurability.

The trend towards internationalisation in many service industries has increased the need for both managers and academics to collect cross‐cultural/national consumer‐perceived service quality data. Failure to establish cross‐cultural equivalence and to detect differences in cross‐national response bias will, however, affect data comparability, may invalidate the research results and could therefore lead to incorrect inferences about attitudes and behaviours across national groups. By initially focussing on developments in the mono‐cultural service quality literature, a framework is presented whereby academics and managers can assess the potential impact of these international measurement issues. Existing cross‐cultural service quality literature is reviewed and the extent to which these issues are addressed is highlighted. Methods for detecting and correcting cross‐national response biases are discussed.

The purpose of this paper is to conduct a five-country study of consumers’ need for uniqueness (CNFU) and examine its research and practical implications. Most studies examining CNFU have used single country or US-based samples. To promote cross-cultural research, the authors test the cross-cultural reliability and validity of the CNFU scale using data from the USA, a developed economy, Brazil, India, Thailand, and Mexico, all emerging economies.

The original CNFU scale was developed in the USA. Therefore, to cross-validate the scale, data were collected from consumers in the USA, Brazil, India, Thailand, and Mexico as these countries demonstrate important socio-economic and cultural differences. The scale was tested using confirmatory factor analysis.

The scale was estimated and validated in all five countries and the analysis reveals that the CNFU scale has sound psychometric properties. Further, the authors find that CNFU is a cross-cultural phenomenon that has a significant impact on market mavenism (MM), and this relationship is moderated by usage variety (UV).

The results indicate generality of all the scale items, and demonstrate that CNFU is a cross-cultural phenomenon. Greater nomological validity of the CNFU construct could be established by investigating its relationship with more constructs.

The authors provide empirical evidence on the cross-cultural validity of the CNFU scale; examine its effect on MM; and role of UV on the relationship between CNFU and MM.

Cross‐cultural research in marketing has been dominated by survey‐based quantitative approaches; however, the assumption of prior validity required for the adoption of the survey approach to values in cross‐cultural research has yet to be established. This paper aims to review the literature and outlines the problems of the survey‐based approach to cross‐cultural values research. These criticisms relate both to the choice of the method and its execution. The paper outlines the multiplicative effects of these problems, that threaten the validity of the survey methodology in this context, and suggests a methodological alternative.

This paper reviews and synthesises the relevant literature on conceptual and methodological issues pertinent to the survey approach to values research in a cross‐cultural context.

A review of the literature suggests numerous methodological problems that threaten the validity and reliability of the survey approach to cross‐cultural values research. This review exposes a methodological gap that can be filled by a qualitative approach to the study of values in cross‐cultural research. In particular, the paper advocates means‐end methodology as offering significant strengths and addressing several of the weaknesses of the survey‐based approach to cross‐cultural values research.

The paper synthesises the literature on methodological issues in cross‐cultural values research, bringing together disparate criticisms which reveal the range of unresolved problems with the empirical, survey‐based approach to cross‐cultural values research; the paper also offers a suggestion for an alternative methodological approach. The means‐end approach is increasingly being used in various research areas; this paper highlights its appropriateness in a cross‐cultural context, as an alternative to predefined and culturally determined measures that limit our understanding of cross‐cultural values. Means‐end addresses many of the specific weaknesses of the survey method identified in the literature review. This discussion of methodological issues has implications for the field of cross‐cultural research more generally and suggests a critical re‐assessment of cross‐cultural methods is needed.

To evaluate the cross‐regional equivalence of repair service quality for mission‐critical equipment.

Using the five dimensions of SERVPERF as a framework, clinical laboratory directors across Europe and the USA were surveyed about repair service for mission‐critical equipment. Assessment of construct equivalence across the two regions was then performed using item bias analysis. Following this, assessment of model equivalence across the two regions was conducted using both the Chow test of model equivalence and regression in structural equation modeling (SEM).

Results suggest that service quality in this B2B domain is perceived to be remarkably the same in both the USA and Europe.

Future research could focus on repair services for other types of mission‐critical equipment, and another region of the world, such as Asia. Both of these steps would boost the generalizability of the study's findings.

The practical implications of the study's results suggest not only the applicability of the SERVPERF framework across these two regions, but also standardization possibilities in repair service for mission‐critical equipment because of the homogeneity evident in these markets regarding service quality.

This study should be valuable reading for those interested in issues related to service quality, as well as international services. The paper provides new insight into the relative importance of service quality dimensions, as the “responsiveness” dimension was found to be more than twice as important as any other dimension – even the “reliability” dimension.

Notes that logistics has emerged as a subject of considerable interest ‐ particularly in terms of strategic advantage and that, as a result, logistics strategy has received increased emphasis. Points out that one popular conceptualization of logistics strategy is the Bowersox et al. (1987) typology (process/ market/channel), and that empirical evidence supports this typology in North America. States that as firms increase their international operations and involvement, logistics strategy becomes even more important. Uses factor analysis to test the typology in Germany, Japan, Australia and the UK. Reports results indicating that conceptual equivalence is difficult to maintain across these different cultures and that use of the typology may not be appropriate outside the North American sector.