Search results

This research sets out to assess the relevance and impact of interpersonal contact, in the form of multicultural experience, in the development of socio‐cultural adaptation for international students studying in their new country. The original contribution of this research is the application of a statistical methodology to this subject area in the Asia Pacific Basin.

The data analysis consisted of quantitative, longitudinal and cross‐sectional studies, from a sample consisting of students studying an international business degree, in the categories of living in national home culture or out of national home culture. Longitudinally, 88 students were sampled at the beginning of the semester and four months later. The cross‐sectional study of 380 students, over three years, was for students in these same categories, on the Australian and Malaysian campuses.

The analysis identified that socio‐cultural adaptation statistically demonstrates an initial negative relationship with multicultural experience, but develops beyond this period with a positive increase and relationship at the end of three years. There were no significant differences for socio‐cultural adaptation and multicultural experience between students studying in or out of their national home culture.

The results statistically demonstrated a continuous increase of multicultural experience but also a U curve shape of socio‐cultural adaptation, thereby confirming previous qualitative research on the culture shock phenomena.

This is the only statistical research to date on the U curve phenomena in the Asia Pacific Basin.

The purpose of this paper is to analyse how dialogue can be used to promote post-acquisition socio-cultural integration. Specifically, it addresses questions regarding when and how companies can utilise dialogue to generate positivity regarding socio-cultural integration.

A single case study approach was adopted owing to its suitability for creating in-depth understanding in the context of socio-cultural integration. Primary data were collected via interviews, an employee satisfaction survey, and participant observation. Secondary data were obtained from the case company’s internal materials, such as strategies, integration workflows, and employee magazines. Analysis methods included descriptive statistics and thematic qualitative analysis.

The findings suggest that dialogue can be used to create positivity regarding socio-cultural integration throughout the stages of unfreezing, moving, and refreezing by actively engaging employees in voicing, listening, respecting, and suspending. It is proposed that cultural conflict during post-acquisition socio-cultural integration can be overcome through the generation of positivity; dialogue enables the collective management of emotions during post-acquisition integration by offering a platform for creating positivity and social cohesion; and due to its collaborative and engaging nature, dialogue provides an especially effective means of communication for overcoming cross-cultural conflict.

To the authors’ knowledge, this is the first attempt to showcase dialogue as a specific means of communication for creating positivity during cross-border socio-cultural integration. This study reached beyond comparative cultural research to offer views on positivity, emotion during socio-cultural integration, and dialogue as means for overcoming cross-cultural conflict.

The paper aims to elucidate the potential of a socio-cultural approach to social marketing. Drawing on a practice-theoretical understanding of change, the paper discusses how a socio-cultural approach can inform social marketing and enhance the possibilities of the field to address complex, multifaceted issues that require changes beyond the individual.

While the paper is conceptual in nature, it uses an illustrative example of food waste as the basis for an investigation of what a socio-cultural approach, rooted in practice-theoretical understanding of change, means for social marketing.

The paper is conceptual in nature but highlights new opportunities for social marketing connected to a socio-cultural approach foregrounding practice changes. The paper introduces potential roles that social marketers can adopt to initiate and support practice changes in the context of food waste.

The paper emphasises the importance of focussing on the socio-culture and practices connected to the issue in question, both when scoping for insight and when developing the ways to address it.

By integrating a practice-theoretical understanding of change, social marketing and food waste literature, the paper offers novel insights about the potential of adopting a socio-cultural approach to social marketing. The paper discusses a socio-cultural approach to social marketing in context, emphasising the roles social marketers can play in practice changes.

This paper chronicles Jill McKinnon's theoretical and methodological contributions to international accounting research generally and socio-cultural research specifically over a 25-year period, 1981–2006. The purposes are: (1) to apprise contemporary and future researchers in international accounting, working with a socio-cultural lens, of a major contributor and contribution to the historical origin and development of that lens; and (2) to revisit and reappraise McKinnon's identification of critical theoretical and methodological cautions to guide future research in international accounting.

The paper provides a historical narrative and contemporary appraisal of: (1) McKinnon's seminal doctoral research into the Japanese system of corporate reporting regulation using a holistic and dynamic socio-cultural model of social systems change; and (2) her contribution to the advancement of cross-cultural international accounting research including her critique of that research leading to the identification of cautions, the recognition and observance of which are critical to the development of contemporary and future research. The narrative is informed by historical context of time and space, and imbued and interwoven with the personal story of McKinnon both as human and humane.

McKinnon's research invoking holistic theoretical and methodological perspectives provides a continuing template and pathway to guide contemporary and future international accounting researchers and to shape the development of international accounting research. Her career, research and humanity leave a legacy distilled into four themes that serve as counsels for accounting research and researchers; eclecticism of world-view and method choice, rigour, holism and the importance of collegiality with and to the accounting research community.

The paper provides original insights into the personality, career development and research of an important contributor to international accounting research specifically and interdisciplinary research in accounting generally. The paper demonstrates empirically the importance of historical analysis, contextualized by time, space and person, in understanding and informing the present state of international accounting research and, hence, linking past, present and future.

This paper provides a review of theoretical perspectives and empirical research on the role of culture in mergers and acquisitions [M&A], with a particular focus on the performance implications of cultural differences in M&A. Despite theoretical and anecdotal evidence that cultural differences can create major obstacles to achieving integration benefits, empirical research on the performance impact of cultural differences in M&A yielded mixed results: while some studies found national or organizational cultural differences to be negatively related to measures of M&A performance, others observed a positive relationship or found cultural differences to be unrelated to M&A performance. We offer several explanations for the inconsistent findings of previous research on the performance impact of cultural differences in M&A and develop a model that synthesizes our current understanding of the role of culture in M&A. We conclude that the relationship between cultural differences and M&A performance is more complex than previously thought and propose that, rather than asking if cultural differences have a performance impact, future research endeavors should focus on how cultural differences affect M&A performance.

The purpose of this paper is to provide a theoretical framework of external accounting communication in the form of a typology based on perspectives, traditions, and theories from the discipline of communication studies. The focus is accounting communication with external audiences via public written documents outside the audited financial statements, i.e., annual reports, press releases, CSR reports, websites, conference calls, etc.

The theoretical framework is based on two broad research perspectives on accounting communication: (A) a functionalist-behavioural transmission perspective and (B) a symbolic-interpretive narrative perspective. Eight traditions of communication research are introduced which provide alternative ways of conceptualising accounting communication, namely (1) mathematical tradition, (2) socio-psychological tradition, (3) cybernetic/systems-oriented tradition, (4) semiotic tradition, (5) rhetorical tradition, (6) phenomenological tradition, (7) socio-cultural tradition, and (8) critical tradition. Exemplars of each tradition from prior accounting research, to the extent they have been adopted, are discussed. Finally, a typology is developed, which serves as a heuristic device for viewing similarities and differences between research traditions.

Prior accounting studies predominantly focus on the role of discretionary disclosures in accounting communication in the functioning of the relationship between organisations and their audiences. Research is predominantly located in the mathematical, the socio-psychological, and the cybernetic/systems-oriented tradition. Accounting communication is primarily viewed as the transmission of messages about financial, environmental, and social information to external audiences. Prior research is mainly concerned with the communicator (e.g. CEO personality) and the message (e.g. intentions and effects of accounting communication). Research from alternative traditions is encouraged, which explores how organisations and their audiences engage in a dialogue and interactively create, sustain, and manage meaning concerning accounting and accountability issues.

The paper identifies, organises, and synthesises research perspectives, traditions, and associated theories from the communication studies literature in the form of a typology. The paper concludes with an extensive agenda for future research on accounting communication.

The purpose of this paper is to examine the relation between psychological sense of community (SOC) and perceived social impacts of festival events.

SOC was measured using the four-dimensional Brief Sense of Community Scale (BSCS) and the Festival Social Impact Attitudes Scale (FSIAS) was used to measure perceived impacts. Data were collected using self-administered questionnaires provided to residents of Caldwell, Texas following the annual Kolache Festival.

Results revealed a relation between two dimensions of the BSCS, needs fulfillment and influence, and the way in which impacts are perceived. Specifically, needs fulfillment was positively related to social benefits and individual benefits. Needs fulfillment was negatively related to social costs. Influence related to impacts in the same manner.

This research provides support for a four-dimensional conceptualization of SOC and highlights the importance of examining the relation between psycho-social variables and perceptions of impact. Further research in additional settings is recommended.

Results suggest that individuals with greater SOC are better able to perceive festival impacts and could be mobilized by festival administrators to address festival issues. Further research in additional settings is recommended.

Empirical explorations of psychological SOC have been common in a range of community settings but have not received much attention with in the festival literature. Exploring how SOC is related to festival experiences can enhance theory development within this field of study as well as provide needed insight for festival administrators.

Although information technology has been at the centre of attention of political branding for some time, research has traditionally focused mainly on its role in the facilitation of communication. This paper aims to unpack the role of information technology in the emergence of new cyber political brands.

This research uses a dual case study approach that focuses on the relationship between branding, politics and information technology. The analysis focuses on two successful political cyber brands: the Italian Five Star Movement and the Czech Pirate Party. Data collection covering the time frame between their emergence and their political success occurs through netnographic methods.

Cyber political brands emerge and materialize in different forms. The present analysis allows for a delineation of three conceptual elements that characterize the constitutive interrelationship of information technology in the emergence of cyber political brands. The first conceptual element, organization, refers to how political brands become structured around linked activities. The second conceptual element, orientation, describes how the activities of a political brand are directed to build a specific path and legitimize courses of action. The third conceptual element, operation, delineates the processes that anchor and stabilize the political brands in its “own” culture, establishing specific base activities.

Information technology and the techno-culture emerging around the two cyber party brands can be seen as the possible delineations of new “cleavages” in the form of “information technology-culture” which enables potential electoral success.

The present study by offering the conceptualization of the cyber political brand shows how political brands can reflect a type of performative cultural branding where they become able, as a networked-medium, to assemble a specific techno-culture. In terms of political brand development, the current analysis offers a framework that allows us to consider the process of political party development in a new fashion.

An international joint venture (IJV) helps multinational enterprises (MNEs) overcome the “liability of foreignness.” However, in the presence of institutional voids, MNE’s overreliance on the local partner can result in the MNE unwittingly becoming involved in a corporate scandal. The purpose of this paper is to discuss the causes, impacts and outcomes on the MNE’s legitimacy following a corporate scandal.

Using secondary data, this paper presents a qualitative case study of the Fonterra-Sanlu milk-powder scandal in China.

The paper identifies the institutional voids that contributed to the scandal. It also examines the effects of the scandal on the MNE’s legitimacies and evaluates the appropriateness of its actions in China during the formation, erosion and repair stages of its legitimacy.

It contributes to legitimacy literature by discussing the importance of MNE’s active commitment when entering the emerging market. It argues that the building of pragmatic legitimacy is not sufficient, and explains why attendance to moral obligations is part of building moral and cognitive legitimacy.

This unique case study of a corporate scandal offers deep insights into how, what and why questions regarding how the three forms of legitimacy are necessary for improving IJV performance by MNEs operating in emerging economies. It particularly highlights the importance of moral legitimacy as a mechanism for overcoming institutional voids.

This study aims to address the following questions: What is enduring about consumer behavior on social media given that digital and social media (DSM) technologies change rapidly? Why do millennials use social media to the extent they do? The authors’ review revealed that a prevailing theoretical approach that may help answer these questions is inadequate. The technology acceptance model (TAM) from information systems was grafted into marketing to explain consumer technology adoption. TAM predicts Facebook adoption effectively, as demonstrated in the authors’ first study, but does not go beyond that in explaining the why’s behind its use. In a second study, the authors used the means-end approach (MEC) complementarily to unearth the why’s of millennials’ use of Facebook.

The authors used a mixed-methods design combining the structural modeling of TAM with the probing one-on-one interviews and laddering of MEC.

The authors found that the laddering process both widened and deepened TAM’s scope. It not only confirmed the importance of the TAM attributes, perceived ease of use and perceived usefulness, but it also revealed others, in determining adoption. It was also able to dig deeper from these to uncover a mesh of fundamental values that millennials used Facebook to satisfy, such as belongingness, pleasure, social acceptance and inner harmony, in their quest for inner and relational contentment. The authors also found negative aspects that kept consumers away, such as its lack of privacy and the overwhelming nature of unwanted video in its feed, tying these back to important values.

The authors build on prior exploratory work relating to DSM use and uncover psychological drivers of consumer behavior on social media, by blending TAM in a consumer context, and the MEC approach. The TAM-MEC framework used here offers a technology-independent template for other DSM research, by focusing on how and why consumers use media socially.

Managerially, the authors discuss the building of sustainable marketing strategy on enduring consumer values rather than on transient attributes or technologies. The authors also discuss potential areas of vulnerability for Facebook, such as its increasing use of video and live content, which creates negative consumer sentiment and which may drive consumers to competitors.

By blending the quantitative TAM and the qualitative MEC, something that has not been done before in marketing, this research provides trustworthy answers to the research questions. In so doing, this study also contributes some cohesion to the fragmented DSM research field, as called for recently in prominent journals, by anchoring DSM study in well-established theories in marketing.