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Companies are increasingly bringing personnel together into teams from different countries, physically and/or electronically, to develop products for multiple or worldwide markets. Called global new product teams (GNPTs), these groups face significant challenges, including cultural diversity. Differing cultural values can lead to conflict, misunderstanding, and inefficient work styles on the one hand, and strong idea generation and creative problem solving on the other. A study was conducted to identify team compositions that would optimize the effects of national culture so that product development outcomes are favorable. This began by developing a theoretical framework describing the impact of national culture on product development tasks. The framework was then translated into several mathematical models using analytical derivations and comparative statics. The models identify the levels and variances of culture values that maximize product development success by simultaneously considering four relevant dimensions of GNPT performance. Next, the utility of these models was tested by means of numerical simulations for a range of team scenarios. Concludes by drawing implications of the findings for managers and researchers.

The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka.

Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories.

A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS.

This research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka.

The originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.

In today's organizations, the heterogeneity of work teams is increasing. For example, members of work teams have different ages, genders, and/or cultural backgrounds. As a consequence, team leaders have to face the challenge of taking into account the various needs, values, and motives of their followers. However, there has been very little empirical research to test whether the influence of leadership behaviors on performance is moderated by facets of team heterogeneity. This paper aims to address this issue.

The leadership behaviors of transactional and transformational leadership, laissez‐faire, consideration, and initiating structure, as well as three facets of heterogeneity (i.e. age, gender, and culture) were assessed in an empirical study based on a sample of n=283 members of German fire departments. These team members also provided self‐ratings for their performance.

The results revealed that the relationship between three leadership behaviors (i.e. transformational leadership, laissez‐faire, and consideration) and performance was being moderated by facets of team members' heterogeneity.

Both transformational leadership and consideration work best when the work team is heterogeneous with regard to gender.

The importance of the contextual influences of team members' heterogeneity for effective leadership processes was explored theoretically, and subsequently, demonstrated empirically for the first time.

Though geographically distributed teams are rapidly increasing in prevalence, empirical research examining the effect of distance on group process has not kept pace. In a study of 24 product development teams located within five companies, we attempt to bridge the gap between research and practice by comparing the amount of affective and task conflict reported in collocated versus geographically distributed teams. We further examine how conflict is impacted by shared team identity, cultural heterogeneity, and reliance on technology for communication. As hypothesized, shared team identity was associated with less task conflict within distributed, but not collocated teams. Similar effects were found for affective conflict, suggesting that a shared identity may help distributed teams to better manage conflict. Our results also suggest more task conflict on teams that rely heavily on technology to mediate their communications. In examining performance, we found some support for our hypothesis that conflict would be more detrimental for distributed than collocated teams.

This chapter aims to demonstrate that different cultures influence tourist decision making. Multi-structural models are used to assess to what extend the cultural traits may influence decision-making styles of tourists. Cultural traits and decision-making styles were conceptualized as multidimensional constructs. The empirical study is supported through data from a sample of individuals visiting Lisbon during the New Year events. The analysis shows significant differences within the country of birth. Furthermore, the study concludes that the most important cultural dimensions in each of the countries lead to different decision-making styles. Although there are geographical and temporal limitations, the present study's findings suggest substantial effects of culture in tourist decision making, and these effects are heterogeneous along different countries. This chapter provides insights into how tourism destinations should position themselves in different cultural contexts. This study contributes to the overall understanding of culture as a driving influence in the way tourists decide to travel. Specifically, this chapter provides empirical evidence of how tourists' behavior varies according to the cultural heterogeneity of countries.

This study aims to meta-analyze the moderating roles of Hofstede’s four cultural values in the antecedent–tourist loyalty link.

Based on 35 independent studies, a meta-regression was conducted to determine whether the heterogeneity of 11 antecedent–tourist loyalty relationships could be explained by four dimensions of Hofstede’s cultural values. Furthermore, this study tested how these relationships were contingent on each cultural value dimension, reinforced by robustness tests involving subgroup analyses.

The intensity of all associations significantly varied by at least one cultural value dimension, namely, power distance, individualism, masculinity or uncertainty avoidance.

This meta-analytic study enriches the relevant literature by referring to a large, diverse sample to enhance the robustness of the moderating role of tourists’ national culture in loyalty formation and revealing the moderating effect of national culture in 11 antecedent–tourist loyalty links more than in extant literature.

For the body of knowledge of culture-moderated tourist loyalty formation, to the best of the authors’ knowledge, this study is the pioneering meta-analytic effort. It also first offers an original contribution to moderator analysis meta-analytic studies of tourist loyalty by identifying a new moderator, i.e. national culture.

This study aims to investigate the influence of the Confucius Institute (CI) on outward foreign direct investment (OFDI) by China and its potential interaction with cultural difference and institutional quality in host countries.

In the empirical study, the gravity model is adopted as the benchmark to investigate the effects of CI on China's OFDI using the ordinary least squares or Poisson Pseudo Maximum Likelihood estimators. Panel data on China's OFDI from 2004 to 2015 are used. Cultural difference and institutional quality are included explicitly as control variables to examine the effects of CI on China's OFDI.

CI has a significant positive effect on China’s OFDI, and this effect depends on the cultural difference and institutional quality of the host country. The impact of CI on China’s OFDI is more prominent in host countries with a smaller cultural difference or lower institutional quality.

CI is a comprehensive platform for foreign cultural exchange and signifies the rebirth of Confucianism in China. The present study shows that CI can stimulate the growth of China’s OFDI, with implications for other Asian countries influenced by Confucianism. Based on the results of the study, strategies for “Going Global” and encouraging economic growth based on cultural exchange and the recognition of host country heterogeneities are proposed.

Purpose – This chapter introduces two empirical models that could be used to examine the influence of Eastern and Western culture on strategic management: the cultural consensus model (CCM) and the cultural mixture model (CMM).

Methodology/approach – We describe how strategic management scholars can use these models and suggest areas where these models can be of greatest use, including international market entry, international mergers and acquisitions and international alliances, global headquarters and subsidiary relationships, and corporate governance.

Findings – Originally developed by cognitive anthropologists and cultural psychologists, these models can measure domain specificity, scope, and heterogeneity of cultural influences within and across Eastern and Western societies; can address multilevel issues; and can measure an individual or firm's representativeness of the culture.

Social implications – This new research methodology can help strategic management researchers address the impact of “West meets East” on strategic management outcomes and processes.

Originality/value of chapter – The two empirical models provide methodologies that integrate qualitative and quantitative methods.

Agency development is inherently a process of institutional evolution. The purpose of this part 2 (of a 3 part) paper is to explore development in the political context, producing a cultural model of political development as institutional evolution, explaining how political groups may come to power culturally. This requires a detailed examination of culture and cultural change, and a study of strategic political frames that define political groups seeking support for political power from agents in a political sphere. During cultural instabilities or social crises, frames may become cynical and embrace liquid persuasion and hence populism.

A cultural model for political development is created involving three variables (emotional climate, cultural order and compliance). This enables cultural comparison of different political groups. Strategic political frames are examined to understand how those vying for agency power may attract support from agents in the activity system. Liquid frames are also explored to understand the cynical nature of populism and its contribution to institutional devolution.

A political development theory result that identifies the conditions under which formal political groups can promote frames that may attract support from agents from who they require support to gain agency power status. A model is produced for political development. It explains populism as a thin ideology with a collectivist orientation that uses liquid framing, and it introduces its individualist counterpart, political synergism.

The implication of this research is that it will allow empirical methods to be used that potentially enable political outcomes in complex political environments to be anticipated, given additional appropriate measurement criteria.

Linking agency and institutional theory to explain the process of development is new, as is its application to the political development process in a political landscape. As part of this linkage, it has been shown how Bauman’s concept of liquidity relates to Sorokin’s ideas of socio-cultural change.

Pervasive forms of worldwide communication now connect us instantly and constantly, and yet we all too often fail to understand each other. Rather than benefiting from our globally interconnected reality, the world continues to fall back on divisiveness, a widening schism exacerbated by some of the most pronounced divisions in history along lines of wealth, culture, religion, ideology, class, gender, and race. Cross-cultural dynamics are rife within multinational organizations and among people who regularly work with people from other cultures. This chapter reviews what we know from our scholarship on cross-cultural interaction among expatriates, negotiators, and teams that work in international contexts. Perhaps more important, this chapter outlines what we need to learn – and to unlearn – to be able to see diversity as an asset in helping individuals, organizations, and society to succeed rather than continuing to understand it primarily as a source of problems.