Search results

This article analyzes the relationships between different conceptions of time, socioeconomic development and cultural values.

We focus on three major aspects of time, namely, 1) duration, 2) orientation and 3) tempo. Furthermore, we draw on modernization theory to distinguish between agrarian/traditional and industrial/modern societies and their respective cultural values.

Analyses indicate that agrarian/traditional societies with cultural values such as collectivism, survival, religiosity and hierarchical structures are marked by subjective/cyclical/inaccurate, past-oriented and slow-paced conceptions of time. In contrast, industrial/modern societies with cultural values such as individualism, self-expression, secularism and egalitarianism are marked by objective/linear/accurate, future-oriented and accelerated conceptions of time.

This paper introduces an original conceptualization of the three dimensions of time – duration, orientation and tempo – previously overlooked in the literature. Additionally, it provides an in-depth and comprehensive analysis of the relationships between time, culture and socioeconomic development.

Current 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).

A 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.

Results 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.

This 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.

This 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.

In recent years, theory and research have been increasingly devoted to understanding organizational behavior in cross-cultural and global contexts, with particular attention being paid to the appropriateness of various human resources management (HRM) practices because practices that may be effective within one cultural context may not be effective in other cultural contexts. This chapter argues that a multi-level perspective is needed to explain the interplay between HRM practices and employee responses across cultural contexts. Specifically, the multi-level framework developed in this chapter elucidates the importance of fit between HRM practices, individual values, organizational values, and societal values. Societal values play a key role in the adoption of HRM practices, and the effectiveness of these HRM practices will depend largely on “fit” or alignment with the values of the societal culture in which the organization is operating. HRM practices also shape the collective responses of employees through organizational climate at the organizational level and through psychological climate at the individual level. For positive employee attitudes and responses to emerge, the climate created by the HRM practices must be aligned with societal and individual values. Building on these notions, the strength of the societal culture in which the organization is operating serves as a mechanism that links relationships between climate, value fit, and attitudes across levels of analysis. The chapter concludes with some recommendations for future research and implications for practice.

Given the increasing global focus of many aspects of our society, researchers have taken significant steps in understanding the impact of culture on various psychological states. This review focuses on the stressor–strain relationships within the context of cross-cultural and cross-national studies. Using research findings from the United States as a baseline, we identify common and unique themes concerning the stressor–strain relationships between different countries, and clarify the differences between cross-national and cross-cultural studies. Furthermore, we consider cross-cultural and cross-national occupational stress research from an individual differences perspective. We encourage future studies to adopt this perspective and carefully consider the implications of cultural values on occupational stress research at the individual, group, and country levels.

Although cross-cultural research tends to compare deeply held values across nations, different cultures can exist within nations, as evidenced by clashes of cultures in Israel, Afghanistan, Iraq, and elsewhere. We refer to multicultural teams (MCTs) to reflect our interest in team dynamics involving people from varying cultures (which may or may not include people of different nationalities). MCTs are likely to be characterized by “cultural value diversity,” or varying cultural values among members, and we present data in support of the hypothesis that MCT performance is influenced more significantly by cultural value diversity than by the aggregated level of any particular cultural value or demographic diversity within the teams.

This study applied the Heritage Place Lab (HPL) research-practice teams methodology to identify missing cultural values and/or oversubscribed natural values and assess impacts on sustainable conservation of the Okavango Delta World Heritage Site. The authors found that cultural elements are often overlooked owing to limited inputs from trans-disciplinary and cross-stakeholder perspectives to conservation. This may explain why the majority of African sites on the List of World Heritage in Danger are of “natural” designations, as an absence of cultural values is linked to the exclusion of people and, therefore, gives rise to conflicts of access and use.

World Heritage Site statistics, published and non-published documents/literature, site maps, site registers, consultancy reports and archival materials were used to assess whether existing as well as potential natural and cultural site values were considered for the contemporary management of the Okavango Delta site in a way that leads to a sustainable conservation approach. The composition of the research-practice team as suggested by the HPL methodology constituted a ready-made diverse team of academics, policy makers and community members that could apply its diverse expertise to fully assess whether all values necessary for a sustainable conservation approach are accounted for.

Using expertise of trans-disciplinary team populated during the HPL, the authors found that cultural values of the OD-WHS are not highlighted in the OUVs dossier but are significantly expressed on site by locals, leading to potential conflicts of conservation. The research alerts conservationists to embrace an approach that includes all values on the site in order move towards sustainable conservation.

More research that require funding is needed to cover a wider area of the site, as well as enable work in adjoining countries to compare experiences per country - The Okavango waterbody starts in Angola and go through Namibia, and finally to Botswana.

Conservation indicators of African nature world heritage sites constitute of, and border on, diverse stakeholders. An all-encompassing approach such as the Heritage Place Lab (HPL) methodology approach always needs to be factored in.

Including cultural aspects of world heritage sites designated as ‘natural' is important to allow for socio-cultural inclusion in conservation management. This allows for local communities to become visible and active participants in the management of the site as they contribute their socio-cultural qualities to landscape conservation and management, a process that has potential to enhance sustainable conservation of the Okavango Delta site landscape, as well as other wetlands across the world.

The adopted approach to values assessment has somehow not conformed to the OUVs emphasis or other dichotomies of the World Heritage criteria but instead assessed on-the-ground management practice against key sustainable conservation indicators. Using the ICCROM HPL trans-disciplinary research-practice team approach, the focus was on a holistic values assessment of the site. The authors found that cultural values are currently under recognised, under-acknowledged and less expressed; creating potential conflicts that may hinder achievement of sustainable conservation and management of the site towards 2030 SDG agenda.

The purpose of this study is to portray societal/cultural values of Turkish people as perceived by managers and academicians. The study also aims to provide an understanding of the cultural context of the Turkish society in terms of socio‐cultural dimensions such as high and low context, monochronic vs polychronic, self‐determined, and temporal orientation.

Instead of using Schwartz's 56‐item questionnaire, the authors used seven cultural and ten individual dimensions as individual items. Cultural values were captured from managers' and academicians' perspectives by changing the frame of reference from self to others. The questionnaire was designed for two different age groups to find the magnitude of change in connection with cultural values.

Results indicate that Turkey can be defined as a conservative country. Hierarchy is ranked as the second most important polar dimension, and the order of cultural values indicates a reverse direction compared to the findings of similar studies with reference to European countries. It also deserves to emphasize the fact that the younger group of respondents is much more conservative and seeks more power over people and resources than the older group of respondents.

This paper, to some extent, may serve as a guide in reflecting today's cultural values in Turkey. It also makes a modest contribution to the relevant literature due to both the portraying cultural values of Turkish people, and the usage of methodological considerations for data collection purposes.

The world economy is becoming increasingly cross‐cultural. During the next decades, as marketers enter new international markets, an understanding of how culture influences consumer behavior will be crucial for both managers and consumer researchers. This article presents a framework that integrates and reinterprets current research in cross‐cultural consumer behavior. The framework also serves to identify areas that need further research and can be used as a template for marketers seeking to understand their foreign consumers. The article also attempts to integrate from an applied perspective two distinct traditions in the study of culture and consumer behavior: the anthropological approach and the cross‐cultural psychology tradition.