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Book part
Publication date: 1 March 2012

Eva Heidhues and Chris Patel

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant…

Abstract

Over the last decade, international accounting harmonization and convergence with the increasing adoption of IFRS as national accounting standards have become dominant topics in international accounting research (Ashbaugh & Pincus, 2001; Chand & Patel, 2008; Christensen et al., 2007; Daske & Gebhardt, 2006; Daske et al., 2008; Ding et al., 2007; Hellmann et al., 2010; Lantto & Sahlström, 2008; Larson & Kenny, 2011; Peng & van der Laan Smith, 2010; Rezaee et al., 2010; Tyrrall et al., 2007). Given that the primary goal of international convergence is enhancing comparability of financial statements across countries, the influence of accountants’ professional judgment in the interpretation and application of accounting standards has increasingly been recognized as an important and controversial topic. Indeed, a growing number of studies have analyzed the influence of culture on standard setting (Bloom & Naciri, 1989; Ding et al., 2005; Schultz & Lopez, 2001), auditor independence (Agacer & Doupnik, 1991; Hwang et al., 2008; Patel & Psaros, 2000), and accountants’ values and judgments (Doupnik & Riccio, 2006; Doupnik & Richter, 2003, 2004; Patel, 2003). Although prior research has provided evidence that culture influences accountants’ exercise of professional judgments, these studies have largely focused on demonstrating differences between accountants from very distinct cultures or accounting systems. For example, Chand (2008) as well as Doupnik and Richter (2004) examined differences in the judgment of professional accountants with regard to the interpretation and application of uncertainty expressions by comparing Australian and Fijian and German and American accountants, respectively. Moreover, recent research on professional accountants’ judgments (Chand, 2008; Doupnik & Riccio, 2006; Doupnik & Richter, 2003) has largely focused on providing evidence that accountants from different accounting clusters significantly differ in their exercise of professional judgment. Indeed, researchers have often based their country selections on theoretical models of accounting clusters such as Gray's (1988) framework of accounting values or Nobes’ (1983) international accounting classification, predominantly to show differences between the Anglo-American accounting model and the Continental European accounting model.

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Globalization and Contextual Factors in Accounting: The Case of Germany
Type: Book
ISBN: 978-1-78052-245-6

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Book part
Publication date: 18 September 2017

Henry Huang, Li Sun and Joseph Zhang

This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments…

Abstract

This paper examines the relationship between environmental uncertainty and tax avoidance at the firm level. We posit that managers faced with more uncertain environments are likely to engage in more tax avoidance activities. We find a significant and negative relationship between environmental uncertainty and effective tax rates, and our results persist through a battery of robust checks. We further find that managerial ability mitigates the above relationship. Moreover, we find that small, highly leveraged, and innovative firms operating in uncertain environments engage in more tax avoidance.

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Advances in Taxation
Type: Book
ISBN: 978-1-78714-524-5

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-726-1

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Article
Publication date: 4 February 2021

Shan Liu, Jing Tan, Hongyi Mao and Yeming Gong

With increasing globalization, supply chain management in various national cultures requires understanding. This study aims to examine the moderating effects of…

Abstract

Purpose

With increasing globalization, supply chain management in various national cultures requires understanding. This study aims to examine the moderating effects of individualistic and uncertainty avoidance cultures on the relationship between supply chain integration (SCI) and different dimensions of firm performance (i.e. flexibility and financial).

Design/methodology/approach

This study collected 124 pairwise survey data from supply chain and senior managers of retail firms in 35 countries. Hofstede’s national culture index was used to examine the moderating effects. Structural equation modeling and regression analysis were used to test the model.

Findings

Results corroborate that in a higher uncertainty avoidance culture, the positive influence of SCI on flexibility performance is stronger, but that on financial performance is weaker. By contrast, individualism reduces the positive influence of SCI on financial performance, but does not moderate that on flexibility performance.

Originality/value

This paper proposes a contingent model for SCI-performance relationships by integrating the relational view and the national cultural perspective. Critical national cultural dimensions moderate the effects of SCI on flexibility and financial performance. Therefore, operational managers should design differential SCI strategies in various cultural settings.

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Supply Chain Management: An International Journal, vol. 26 no. 5
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 1 October 2019

Dianwicaksih Arieftiara, Sidharta Utama, Ratna Wardhani and Ning Rahayu

This study aims to examine the contingent fit between business strategies and environmental uncertainty and its effect on corporate tax avoidance.

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1042

Abstract

Purpose

This study aims to examine the contingent fit between business strategies and environmental uncertainty and its effect on corporate tax avoidance.

Design/methodology/approach

This study uses a two-stage linear regression method comprising multinomial logistic regression and panel data regression.

Findings

This study finds that under highly uncertain conditions, the contingent fit of prospector strategy is higher than the contingent fit of other two strategies, i.e. defender and analyzer strategy. The study fails, however, to demonstrate that under highly uncertain conditions, this study finds that under highly uncertain conditions the contingent fit of a “prospector” strategy is higher than for “defender” and “analyzer” strategies. The study fails, however, to demonstrate that under highly uncertain conditions the contingent fit of a defender strategy is higher than that of an analyzer strategy. The study also finds that the contingent fit between prospector strategy and environmental uncertainty has a positive effect on tax avoidance, and this effect is higher than for the misfit strategies. Moreover, in such environments the fit level of a defender strategy has a negative effect on tax avoidance while environmental uncertainty has a positive effect on tax avoidance.

Research limitations/implications

This study estimated competition uncertainty using the Herfindahl index to measure competitive intensity in an industry. However, only the data from public listed companies was used due to a lack of data availability for non-public companies. Consequently, further study is recommended to include the total number of companies within an industry as a proxy of competitive intensity.

Practical implications

The results implied that managers, not only in Indonesia but also in other countries as well, specifically emerging countries (generally the environmental uncertainty in emerging countries is high) should consider the contingent factors when making business strategy decisions. Managers must be aware of the contingent fit with environmental uncertainty, and therefore, must assess external conditions prudently. Furthermore, the results of this study showed that managers should pay more attention to the effects of their decisions on corporate tax avoidance, while aligning their business strategy decisions with corporate tax planning strategy to obtain an optimal outcome for the company.

Social implications

The Directorate General of Taxes and Board of Fiscal Policy, as regulators, need to comprehend environmental uncertainty to issue various policies that can ease the burden of the taxpayer to remain in business, particularly during the turbulence environment so that can prevent the companies doing illegal practices and will eventually reduce the number of tax avoidance.

Originality/value

This study developed alternative measure of tax avoidance, which is tax avoidance latent variable score (TAXLVS). The TAXLVS was derived from confirmatory factor analysis of previous existing tax avoidance measurements. This study is also the first that analyzes the effect of business strategy on tax avoidance using contingency approach.

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Meditari Accountancy Research, vol. 28 no. 1
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 3 November 2020

Mehrnoush Sarafan, Brian Squire and Emma Brandon–Jones

Past research has shown that culture has significant effects on people's evaluation of and responses to risk. Despite this important role, the supply chain risk literature…

Abstract

Purpose

Past research has shown that culture has significant effects on people's evaluation of and responses to risk. Despite this important role, the supply chain risk literature has been silent on this matter. The purpose of this paper is to examine the impact of cultural value orientations on managerial perception of and responses to a supply disruption risk.

Design/methodology/approach

The authors conduct a scenario-based experiment to investigate the effect of cultural value orientations – i.e. individualism-collectivism and uncertainty avoidance – on individuals' perception of risk and supplier switching intention in the face of a supply disruption.

Findings

The findings highlight the negative effect of individualism-collectivism on disruption risk perception and switching intention in high uncertain circumstances. However, these relationships are non-significant in relatively less uncertain situations. Moreover, the findings show that the impact of uncertainty avoidance on risk perception and supplier switching is positive and significant in both low and high uncertain circumstances.

Originality/value

Extant research has traditionally assumed that when confronted with disruption risks, managers make decisions using an economic utility model, to best serve the long-term objectives of the firm. This paper draws from advances of behavioural research to show that cultural value orientations influence such decisions through a mediating mechanism of subjective risk perception.

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International Journal of Operations & Production Management, vol. 40 no. 11
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 20 September 2011

Salman Alajmi, Charles Dennis and Yasser Altayab

The purpose of this paper is to investigate the effect of national culture in terms of power distance and uncertainty avoidance on service provision in terms of…

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1721

Abstract

Purpose

The purpose of this paper is to investigate the effect of national culture in terms of power distance and uncertainty avoidance on service provision in terms of information flow and communication policy within the Takaful industry (Islamic insurance) in Kuwait and Egypt. Second, to validate Hofstede's claim regarding the homogeneity of Arab culture which he believes is dominated by the Islamic religion.

Design/methodology/approach

The study was undertaken among 462 employees from three Takaful organizations in Kuwait and Egypt. The sample was randomly selected from all levels within Takful companies operating in both countries. The data were analyzed using two different statistical packages. The first tool was SPSS version 17 with which the first hypothesis of the differences between Kuwait and Egypt was tested. Second, the analysis of moments structure was utilized to find the effect of national culture based on two cultural dimensions of power distance and uncertainty avoidance on two service mechanisms of information flow and communication policy within the Takaful industry.

Findings

Results demonstrate that: more differences than similarities exist between Kuwait and Egypt in terms of power distance and uncertainty avoidance, which implies that the differences in national culture between the two countries are in contrary to Hofstede's claim of homogeneity of Arab culture, and national culture in terms of power distance and uncertainty avoidance affects service provision in terms of information flow and communication policy, respectively.

Originality/value

The paper contributes to the body of knowledge in service marketing literature at the theoretical and practitioner level. First, it provides empirical investigation to an existing theory that links national culture to service provision through service quality gaps. Second, it provides evidence that disputes Hofestede's claim of homogeneity in Arab culture, as it evidently proves the cultural differences between Kuwait and Egypt. On other hand, practitioners of Takaful may comprehend how power distance and uncertainty avoidance might affect information flow and communication policy for which managers can eliminate their information gap, which in turn will strengthen the Takaful operator service quality in information gathering, sharing and disseminating. Takaful Policy makers and institutions might benefit from this research by understanding the effect of national culture on service provision and taking this as an important factor when designing regulations.

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Journal of Islamic Marketing, vol. 2 no. 3
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 1 February 2005

Young Sook Moon and Kara Chan

The objective of this study is to investigate to what extent advertising appeals in Hong Kong and Korea are different, and whether the differences between the two…

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9546

Abstract

Purpose

The objective of this study is to investigate to what extent advertising appeals in Hong Kong and Korea are different, and whether the differences between the two countries can be attributed to the differences in nations' cultural characteristics. Hypotheses are drawn in relation to the two dimensions of Hofstede's framework – uncertainty avoidance and masculinity/femininity.

Design/methodology/approach

A sample of 803 prime‐time television commercials from the two countries was analyzed using Cheng and Schweitzer's classification of advertising appeals.

Findings

The results show that femininity is an important variable for explaining differences in advertising between Hong Kong and Korea. Both Hong Kong and Korean advertising show no difference in values of high uncertainty avoidance, although an appeal of high uncertainty avoidance was used more often in Korean advertising. However, values of low uncertainty avoidance are more prevalent in television commercials in Korea, a country of high uncertainty avoidance, than Hong Kong, a country of low uncertainty avoidance. It is also found that the correlation between product categories and cultural values is society‐based.

Originality/value

This study reveals that Hofstede's framework does explain cross‐cultural differences between Hong Kong and Korea and provides empirical evidences for the impact of value paradoxes on advertising in both countries, suggesting that Hofstede's framework and the value paradoxes provide a possible theory for testing the relationship of the society and its advertising content within a culture as well as across cultures.

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International Marketing Review, vol. 22 no. 1
Type: Research Article
ISSN: 0265-1335

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Article
Publication date: 3 September 2019

Nicholas Ryan Prince and Rüdiger Kabst

The purpose of this paper is to investigate the impact of national culture on organizations’ use of selection practices, specifically to investigate the impact of in-group…

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1091

Abstract

Purpose

The purpose of this paper is to investigate the impact of national culture on organizations’ use of selection practices, specifically to investigate the impact of in-group collectivism, uncertainty avoidance and power distance on interview panels, one-on-one interviews, applications forms, references, ability, technical and psychometric tests.

Design/methodology/approach

This study uses survey data from the 2008–2010 CRANET database. It uses OLS regression analysis to test the impact of national culture on organizations’ use of selection practices.

Findings

In-group collectivism increases the use of panel interviews and technical tests, and decreases the use of one-on-one interviews and application forms. Uncertainty avoidance increases the use of panel interviews and technical tests, and a decrease in one-on-one interviews, applications ability, and psychometric tests. Power distance leads to an increase in one-on-one interviews, applications and ability tests, and a decrease in panel interviews, psychometric tests and references.

Originality/value

This paper investigates the use of the impact of national culture on selection practices. Specifically, it looks at the use of a large number of selection practices panel interviews, one-on-one interviews, applications and references, and several different tests, ability, technical and psychometric.

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Employee Relations: The International Journal, vol. 41 no. 6
Type: Research Article
ISSN: 0142-5455

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Article
Publication date: 24 September 2020

Svenja Richter, Timo Kortsch and Simone Kauffeld

This study uses a holistic approach to learning at work to examine the role of reflection in the formal–informal learning interaction. The purpose of this study is to…

Abstract

Purpose

This study uses a holistic approach to learning at work to examine the role of reflection in the formal–informal learning interaction. The purpose of this study is to investigate how the reflection on a formal training affects the subsequent informal learning activities. This study also aims to provide insights into the effects of national culture values (in terms of uncertainty avoidance) on learning in the context of a globalized world of work.

Design/methodology/approach

In a longitudinal study, 444 employees working for a global acting automotive company located in 6 countries were surveyed 2 times (4–6 weeks between both measurements). Participants reflected on a training they participated in (t1: satisfaction and utility) and indicated their informal learning activities (t2). Structural equation modelling was used to investigate the effect of the reflection of training (t1) on the proceeding use of informal learning strategies (t2) and how uncertainty avoidance affects the use of different learning forms.

Findings

Results show a spillover effect: when employees reflect a formal training and rate it as satisfying, more use of informal learning proceeds. No effects were found for utility. Uncertainty avoidance had direct effects: high uncertainty avoidance results in better evaluations and more informal learning. Furthermore, uncertainty avoidance had an indirect effect on informal learning via reflection.

Originality/value

To the best of the authors’ knowledge, this study is the first to investigate the formal–informal learning interaction longitudinally and to introduce reflection as a mediator within this process. Furthermore, the study provides evidence that uncertainty avoidance is an important factor for formal and informal learning in the globalized world of work.

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Journal of Workplace Learning, vol. 32 no. 7
Type: Research Article
ISSN: 1366-5626

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