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Book part
Publication date: 24 August 2011

Zhihong Wang and James E. Hunton

The purpose of the current study is to examine how employees from different cultures respond to participative budgeting when the budget planning horizon is congruent or…

Abstract

The purpose of the current study is to examine how employees from different cultures respond to participative budgeting when the budget planning horizon is congruent or incongruent with their cultural time orientation. We conducted a 2×2 quasi-experiment in which cultural time orientation (short term or long term) was measured and budget planning horizon (short term or long term) was manipulated. A total of 164 employees participated in the experiment – 87 from China and 77 from the United States, representing long-term and short-term cultural time orientations, respectively. The results indicate that satisfaction with participative budgeting was greater when cultural time orientation and budget planning horizon were congruent, relative to incongruent. Also, the differential reaction between congruence and incongruence was less extreme for the Chinese participants than the U.S. participants, which is consistent with Confucian thought of “The Doctrine of the Mean.” The results of this study contribute to participative budgeting literature and suggest that managers who operate in different countries should be cognizant of cultural differences when employing participative budgeting processes.

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Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

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Book part
Publication date: 3 July 2018

Neil A. Morgan and Douglas W. Vorhies

The marketing literature indicates that a firm’s organizational culture plays a critical role in determining its market orientation (MO) and thereby the firm’s ability to…

Abstract

Purpose

The marketing literature indicates that a firm’s organizational culture plays a critical role in determining its market orientation (MO) and thereby the firm’s ability to successfully adapt to its environment to achieve superior business performance. However, our understanding of the organizational culture of market-oriented firms and its relationship with business performance remains limited in a number of important ways. Drawing on the behavioral theory of the firm and the competing values theory perspective on organizational culture, our empirical study addresses important knowledge gaps concerning the relationship between firm MO culture, MO behaviors, innovation, customer satisfaction, and business performance.

Methodology/approach

We used a survey methodology with Clan Cultural Orientation, Adhocracy Cultural Orientation, Market Cultural Orientation, and Hierarchy Cultural Orientation Clan. Market Orientation Behaviors, Innovation, and Customer Satisfaction and CFROA t (Net Operating Income + Depreciation and AmortizationDisposal of Assets)/Total Assets.

Findings

The overall fit of the first Confirmatory Factor Analysis (CFA) containing the three MO behavior sub-scales, the four organizational culture scales, and the innovation and satisfaction performance measures was good with a χ 2 = 760.89, 524 df, p < 0.001; CFI = 0.916 and RMSEA = 0.055. The overall fit of the second CFA containing the business strategy, bureaucracy, and customer expectations control variables was also good with a χ 2 = 243.26, 156 df, p < 0.001; CFI = 0.937 and RMSEA = 0.061. We also subsequently ran a third CFA in which the MO behavior construct was modeled as a second-order factor comprising the three first-order sub-scales (generation of market intelligence, dissemination of market intelligence, and responsiveness to market intelligence) each of which in turn arose from the relevant survey indicants. This measurement model also fit well with the data with a χ 2 = 84.06, 63 df, p < 0.039; CFI = 0.955 and RMSEA = 0.047. Regressions using seemingly unrelated regressions (SUR) with control variables and with R 2 values ranging from 0.28 to 0.54.

Practical implications

MO culture has an important direct effect on firms’ financial performance as well as an indirect effect via MO behaviors and innovations. Importantly, our findings suggest that MO culture facilitates value-creating behaviors above and beyond those identified in the marketing literature as MO behaviors. In contrast to a series of studies by Deshpandé and colleagues (1993, 1999, 2000, 2004), our empirical results suggest the value of the internally oriented Clan and to a lesser degree Hierarchy cultural orientations as well as the more externally oriented Adhocracy and Market cultural orientations. The benchmark ideal MO culture profile we identify is consistent with organization theory conceptualizations of strong balanced organizational cultures in which each of the four competing values orientations is simultaneously exhibited to a significant degree (e.g., Cameron & Freeman, 1991). Our findings indicate that the organizational culture domain of MO appears to be at least as important (if not more so) in explaining firm performance and suggest that researchers need to re-visit the conceptualization, and perhaps more importantly the operationalization, of MO as a central construct in strategic marketing thought.

Originality/value

In building an MO culture, an important first step is to assess the firm’s existing organizational culture profile (e.g., Goodman, Zammuto, & Gifford, 2001). Organization theory researchers have developed competing values theory-based organizational culture assessment tools that can provide managers with an easily accessible mechanism for accomplishing this (Cameron & Quinn, 1999). The profile of the firm’s existing culture and the profile of the ideal culture for MO from our study can then be plotted on a “spider’s web” graphical representation (e.g., Hooijberg & Petrock, 1993). This aids the comparison of the firm’s existing cultural profile with the ideal MO profile, enabling managers to easily diagnose the areas, direction, and magnitude MO culture profile “gaps” in their firm (Cameron, 1997). Specific gap-closing plans and tactics for gaps on each of the four cultural orientations can then be identified as part of the development of a change management program designed to create an MO culture profile (e.g., Chang & Wiebe, 1996). Cameron and Quinn’s (1999) workbook provides managers with an excellent operational resource for planning and undertaking such gap-closing organizational culture change initiatives.

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Innovation and Strategy
Type: Book
ISBN: 978-1-78754-828-2

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Article
Publication date: 27 November 2017

Huadong Yang and Amna Yousaf

In this paper, the authors examine the role of idiocentric and allocentric cultural orientations in employees’ preference for relationship help and for emotional help from…

Abstract

Purpose

In this paper, the authors examine the role of idiocentric and allocentric cultural orientations in employees’ preference for relationship help and for emotional help from third parties in two cross-cultural samples. The purpose of this paper is to clarify the psychological dynamics of cultural dimensions in relation to cross-cultural conflict intervention.

Design/methodology/approach

The authors tested the theoretical assumptions by using questionnaire survey in two cross-cultural samples. Study 1 is a cross-cultural comparison within a country, including 83 Dutch employees and 106 Turkish immigrants in the Netherlands. Study 2 is a comparison between countries, including 123 Germany-based German employees and 101 Pakistan-based Pakistani employees.

Findings

The results show that employees’ allocentric orientation, but not idiocentric orientation, explains the differences in preference for relationship help in both the within-country comparison (Study 1: individualistic Dutch culture vs collectivistic Turkish culture) and the between-country comparison (Study 2: individualistic German culture vs collectivistic Pakistani culture). However, only in the between-country comparison (Study 2), the findings reveal that the difference in preference for emotional help between individualistic German culture and collectivistic Pakistani culture is mediated by idiocentric orientation (not by allocentric orientation).

Research limitations/implications

The study confirms that the extent to which disputants’ preference for third-party help regarding social and personal aspects does differ across national cultures, and supports that the argument that social relationship is one of the paramount concerns in conflict handling in the collectivistic cultures. In addition, the study signals an alternative way of conducting two culture comparisons and expands our view on the cultural dimension of individualism-collectivism.

Practical implications

The findings have practical implications both for third-party intervention and for managing cultural diversity in the workplace.

Social implications

In general, this study contributes to our understanding on how culture influences conflict handling and provides suggestions for third parties to be culturally adaptive.

Originality/value

The research demonstrates that culture plays an important role in determining the extent to which disputants favour relationship help and emotional help from third parties. The research is also valuable in terms of reliability. The authors tested the hypotheses in two cross-cultural samples both within a country and between countries.

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Cross Cultural & Strategic Management, vol. 25 no. 1
Type: Research Article
ISSN: 2059-5794

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Article
Publication date: 2 February 2015

Zhou Jiang, Paul J. Gollan and Gordon Brooks

The purpose of this paper is to examine whether and how two individual value orientations – Doing (the tendency to commit to goals and hold a strong work ethic) and…

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Abstract

Purpose

The purpose of this paper is to examine whether and how two individual value orientations – Doing (the tendency to commit to goals and hold a strong work ethic) and Mastery (an orientation toward seeking control over outside forces) – moderate: the relationship between organizational justice and affective organizational commitment, and the mediation role of organizational trust in this relationship.

Design/methodology/approach

The authors collected data from 706 employees working in 65 universities across China, South Korea, and Australia. Multi-group confirmatory factor analyses were employed to examine the cross-cultural equivalence of the measures. Hierarchical regressions were performed to test moderating effects of the two cultural value orientations.

Findings

Results from the full sample showed that Doing and Mastery moderated the distributive justice-commitment relationship and the procedural justice-trust relationship. Comparisons between countries demonstrated limited cross-cultural differences.

Practical implications

The present study adds to the understanding of the impact of individual and cultural differences on the relationship between justice and commitment, helping managers understand how employees’ reactions to justice are influenced by cultural value orientations.

Originality/value

This study is a pioneer in empirically integrating the value orientation framework (e.g. Doing and Mastery orientations) and justice research in a cross-cultural context based in the Asia Pacific region. It also advances cross-cultural justice research through using a mediation-moderation combination.

Details

Cross Cultural Management, vol. 22 no. 1
Type: Research Article
ISSN: 1352-7606

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Article
Publication date: 4 September 2019

Jen-Shou Yang

The purpose of this paper is to investigate the moderating effects of power distance and collectivistic orientations on the effectiveness of intrinsic, extrinsic and…

Abstract

Purpose

The purpose of this paper is to investigate the moderating effects of power distance and collectivistic orientations on the effectiveness of intrinsic, extrinsic and reciprocal motivators in promoting employees’ willingness to cooperate for organizational interest. An integrated theoretical framework which incorporated cultural influence on need priority and on legitimacy of social exchange was established to develop the hypotheses.

Design/methodology/approach

This study used the methodology of information-integration theory to test the research hypotheses.

Findings

This study found that power distance orientation enhanced the effectiveness of extrinsic motivator but mitigated that of intrinsic motivator, and was irrelevant to that of reciprocal motivator. In contrast, collectivistic orientation mitigated the effectiveness of extrinsic motivator but enhanced that of reciprocal motivator, and was irrelevant to that of intrinsic motivator.

Practical implications

Managers may use reciprocal motivators for employees with high collectivism in order to increase their willingness to cooperate for the interest of the organization. Meanwhile, extrinsic motivators may be utilized for employees with high power distance but may not be as effective for those with low power distance. However, managers should not expect intrinsic motivators to be as attractive to those with high power distance as to those with low power distance.

Originality/value

By integrating multiple cultural orientations and multiple work motivators in one study, this research clarified the differential moderating effects of power distance and collectivistic orientations on the effectiveness of intrinsic, extrinsic and reciprocal motivators in promoting employees’ willingness to cooperate. Potential confounding problems in prior studies derived from the correlation between cultural values and coexistence of multiple motivators were discussed.

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Management Decision, vol. 58 no. 4
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 15 November 2021

Gianfranco Walsh

This research examines the direct and indirect effects of immigrant consumers' (heritage vs host) cultural orientation on their opinion leadership, in relation to heritage…

Abstract

Purpose

This research examines the direct and indirect effects of immigrant consumers' (heritage vs host) cultural orientation on their opinion leadership, in relation to heritage versus host culture peers. In addition to examining the potential mediation of different exhibitions of innovativeness, the research tests whether the relative size of the immigrant population in a country might affect the relationship of consumers' cultural orientation and opinion leadership.

Design/methodology/approach

Tests of the theoretical arguments rely on data from three samples of more than 1,000 consumers collected from Russian immigrants to three countries–Israel, Germany and the United States.

Findings

This study offers broad support for the foundational theorizing, in that the findings confirm a mediating role of consumer innovativeness. Cultural orientation relates directly to opinion leadership, though only in two countries with a relatively small (Russian) immigrant population, that is, Germany and the United States. Accordingly, these findings have pertinent theoretical and practical implications.

Originality/value

Little research centers on opinion leaders among immigrant consumer segments or details the antecedents of opinion leadership relative to ethnic and immigrant consumer segments. This study contributes to marketing theory and practice by investigating immigrants from Russia who have migrated to Israel, Germany or the United States and by elucidating whether and to what extent their heritage versus host culture orientations exert indirect (via innovativeness) or direct impacts on their opinion leadership, expressed toward heritage and host culture peers.

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International Marketing Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 9 January 2009

Boonghee Yoo

This study seeks to examine whether or not the effect of personal cultural orientation on brand‐related consumer behaviors functions invariably at the individual level in…

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3758

Abstract

Purpose

This study seeks to examine whether or not the effect of personal cultural orientation on brand‐related consumer behaviors functions invariably at the individual level in two culturally opposite countries (South Korea and the USA).

Design/methodology/approach

Data were collected from college students from South Korea and the USA. A total of 415 eligible questionnaires were collected: 212 South Korea and 203 USA. Data analysis was conducted using Multivariate analysis of variance.

Findings

It was found that personal collectivistic orientation had a significant effect on both brand loyalty and equity among both Americans and Koreans. Brand loyalty was higher among people of high collectivism than those of low collectivism across brands in both the US and South Korean samples. Likewise, brand equity was also higher among people of high collectivism than those of low collectivism across brands in both countries. These findings indicated that regardless of their national culture, collectivist consumers would show higher brand loyalty and equity than individualist consumers.

Research limitations/implications

One limitation was that only one product category was examined in only two countries. Future research will need the validate the findings by including more product categories across more countries. In addition, other types of personal cultural orientation need to be investigated.

Originality/value

One major contribution of the study is that it examines the personal cultural orientation, not stereotyping consumers by their country or subculture membership. The other contribution is that the effect of personal collectivistic orientation holds regardless of country‐level culture.

Details

Asia Pacific Journal of Marketing and Logistics, vol. 21 no. 1
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 11 May 2020

Hohjin Im and Chuansheng Chen

This study sought to examine the relation of cultural practices and values with favoritism and nepotism/cronyism. Additionally, this study's purpose was also to examine…

Abstract

Purpose

This study sought to examine the relation of cultural practices and values with favoritism and nepotism/cronyism. Additionally, this study's purpose was also to examine how trust mediates the relation between culture and favoritism.

Design/methodology/approach

Correlations were used for exploratory investigation into the bivariate relations between culture and favoritism and nepotism/cronyism across 97 cultures. Hierarchical linear regression analyses were then conducted to examine the cultural correlates of favoritism and nepotism/cronyism holding all other variables constant. Lastly, partial least squares structural equation modeling was used to examine the mediating role of societal levels of trust.

Findings

Bivariate correlations showed that collectivism, familism, uncertainty avoidance, and power distance are positive correlates of both favoritism and nepotism/cronyism. Institutional collectivism, future orientation and trust, on the other hand, were negative correlates of favoritism and nepotism/cronyism. Uncertainty avoidance and trust were key correlates of favoritism while familism and future orientation were key correlates of nepotism/cronyism. Trust fully mediated the relation between culture and favoritism but did not mediate the relation between culture and nepotism/cronyism.

Originality/value

This study adds to the current body of literature on culture and favoritism. Notably, the findings regarding different key cultural correlates with respect to favoritism and nepotism/cronyism provide valuable implications for expanding our understanding of the psychological and social nuances of favoritism. Specifically, favoritism in transactions and interactions with those not bound by social commitment relationships may be explained by beliefs while interactions with those with social relationships (e.g., family and friends) may be explained by preferences.

Details

Cross Cultural & Strategic Management, vol. 27 no. 3
Type: Research Article
ISSN: 2059-5794

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Article
Publication date: 1 August 2016

Linzi J. Kemp and Fang Zhao

The purpose of this paper is to explore how cultural orientations influence Emirati women’s career development. Drawing on the cultural theories of Hofstede (1980, 2001…

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1290

Abstract

Purpose

The purpose of this paper is to explore how cultural orientations influence Emirati women’s career development. Drawing on the cultural theories of Hofstede (1980, 2001) and House et al. (2004), the authors investigated the cultural orientations of a sample of 19 women in the United Arab Emirates.

Design/methodology/approach

In-depth interviews were conducted to collect life history data about women’s early lives, education and employment.

Findings

The findings identify three themes that influenced the participant’s careers: family influence on careers, individual-level attitudes toward education for careers, and workplace career development.

Research limitations/implications

Limited by the small sample of 19 female national participants that implies further international study is required to extend this research.

Practical implications

The business application is that social values, beliefs and norms can be leveraged for women’s career success.

Social implications

Policymakers are guided on key factors that influence Emirati women’s careers from a cultural perspective.

Originality/value

The study makes a unique theoretical contribution in a model that shows: cultural dimensions are interrelated, cultural values and practices are interdependent, and cultural orientations vary between women and men.

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Book part
Publication date: 14 August 2020

Anthony Abiodun Eniola

The examination researches the impacts of cultural identity on entrepreneurial performance in the southern Nigeria. The examination connected a cross-sectional overview…

Abstract

The examination researches the impacts of cultural identity on entrepreneurial performance in the southern Nigeria. The examination connected a cross-sectional overview approach in choosing the small- and medium-scale enterprises (SMEs) in south-south district who reacted to an organized poll. The Spearman’s rank correlation coefficient and structural equation modeling (PLS-SEM 3.2) were utilized in analyzing. The examinations show that there is an association between family structure, communal spirit and entrepreneurial performance. Nevertheless, there is a weak connection among individualism orientation, profitability and survival. The examination reasoned that SMEs could raise performance by embracing significant antecedents of cultural identity from successful cultural groups.

Details

Entrepreneurship as Empowerment: Knowledge Spillovers and Entrepreneurial Ecosystems
Type: Book
ISBN: 978-1-83982-551-4

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