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This article aims to investigate the differences and similarities among cross-cultural, values and ethics between the USA and Asian countries. This article analyzes the degree of cultural distance between USA and Asian countries and the impact it has in companies. It examines the comparison between the USA and China’s value system. It also assesses how idealism and relativism impact individual ethical decision-making. In addition, this article examines the impact that globalization, foreign direct investment (FDI) and trade have in the Chinese culture and other countries.

The data for this research paper were collected from the following models: Ethics Position Questionnaire of Forsyth, Rokeach Values Survey, Hofstede model, GLOBE model and Wilcoxon test. The main sources used for this research were the Journal of Technology Management in China and the EBSCO database.

The research found that Western cultures tend to be more individualistic, while Asian countries tend to be very collective. This study also found that the type of value system that each culture holds depends on the type of government. This research also found that researchers have discovered that American managers are more loyal to their ethical beliefs, rather than to their superior’s or company’s ethical beliefs. While eastern Asian cultures focus more on the importance of acting in the best interests of the company’s superior. The study also found that it is extremely important for foreigners to build a relationship with Chinese business professionals before they do business negotiations. In addition, the study found that globalization, FDI and trade do make a significant cultural difference in some cultural dimensions.

It contributes to the literature by analyzing the different measurements in value, ethics and cultural differentiation. This research wants to demonstrate the importance of cultural differences, ethics and values across different countries and cultures. It also provides factual evidence that it’s important to understand these differences to be a successful global manager. In addition, it contributes to this literature by analyzing the effect that globalization, FDI and trade have in national cultures.

Consumption is a new central issue, globally, driven by more visible consumption concerns of citizens. For instance, entertainment and the environment rise as political issues, while workplace issues decline. To link individual choice with public and urban context, we outline a theory of consumption in specific propositions. They start with individual and personal influence characteristics in shopping and political decisions, then add socio/cultural characteristics. Three cultural types adapted from Elazar are Moralistic, Individualistic, and Traditional – which shift individual patterns. For instance moralistic persons favor more environmentally sensitive consumption, even boycotting cars, TV, and paper towels, backing green groups and parties. Such protest acts via personal consumption are ignored by many past theories. Individualists instead favor more conspicuous, status-oriented consumption, à la Veblen, or the modernism of Baudelaire and Benjamin. For traditionalists, consumption reinforces the past, via family antiques and homes, ritualized and less individualized. The three types help interpret differences in consumption politics by participants in different social movements, cities, and countries.

The aim of this chapter is to: (1) model culture as a configuration of multiple values, (2) identify different culture archetypes across the globe, and (3) empirically demonstrate heterogeneity in culture archetypes within and across 52 countries. We use Schwartz values from the World Values Survey (WVS) and the archetypal analysis (AA) method to identify diverse culture archetypes within and across countries. We find significant heterogeneity in culture values archetypes within countries and homogeneity across countries, calling into question the assumption of uniform national culture values in economics and other fields. We show how the heterogeneity in culture values across the globe can be represented with a small number of distinctive archetypes. The study could be extended to include a larger set of countries, and/or cover a broader range of theoretically grounded values than those available in the Schwartz values model in the WVS. Research and practice often assume cultural homogeneity within nations and cultural diversity across nations. Our finding of different culture archetypes within countries and similar archetypes across countries demonstrates the important role of culture sharing and exchange as a source of reducing cultural conflicts between nations and enhancing creativity and innovation through interaction and integration in novel ways. We examine culture as a configuration of multiple values, and use a novel AA method to capture heterogeneity in culture values within and across countries.

This study aims to conduct a comparative exploration into the effects of culture, social values and entrepreneurial motivation on the career decisions of youth in the newly liberalizing economy of Bhutan. These data should inform current efforts in that country to foster greater entrepreneurship among young people as a means to national development and enhanced levels of gross national happiness (GNH).

We surveyed 144 young people with an express interest in becoming educated in business and entrepreneurship, located in Bhutan and Canada. We measured the seven Hofstede's dimensions of national culture, two dimensions of social values from the world values survey and the three dimensions of McClelland's need for achievement construct – in all cases by reusing well-established metrics from the entrepreneurship and international business literature. The novel Bhutanese data are then compared to the equivalent data for Canada to provide context for their interpretation.

Our results show significant and wide-spread differences in the measures of culture and social values. On the measures of achievement motivation, our results show that the Bhutanese youth differ only in a significantly lower need for demonstrating mastery.

This study appears to be the first report of the widely used international measures of culture, values and motivation for Bhutan, which represents a context that differs very significantly from many of its Asian neighbors and from western countries that are the usual subjects of research into drivers of entrepreneurship. As such, Bhutan may form an important test of the generalizability of theories of entrepreneurship and national development.

Our results point to novel and clear linkages between national policy objectives of increased entrepreneurship among youth and the specific supports and obstacles that exist in the national culture and values. These linkages, along with our findings on Bhutanese levels of achievement motivation, should inform the development of training programs to support the achievement of the national objectives.

Bhutan represents a unique combination where national entrepreneurship programs are being used for economic development in the context of a highly traditional social environment based on the maximization of GHN. Our results provide a unique insight into significant effects that culture and values may have in the realization of these goals for the people of Bhutan.

How should economists incorporate culture into their economic analysis? What empirical approaches to identifying, measuring, and analyzing the relationship between culture and economic action are most appropriate for economists? In particular, what can experimental economists learn from the methods of economic anthropologists, sociologists, and historians who study culture? We argue that while both quantitative and qualitative approaches can reveal interesting relationships between culture and economic actions/outcomes, especially in experimental research designs, qualitative methods help economists better understand people’s economic choices and the economic outcomes that emerge from those choices. This is because qualitative studies conceptualize culture as a pattern of meaning, take the relevant cultural data to be people’s thoughts and feelings, treat the market as a cultural phenomenon, and allow for novel explanations.

The purpose of this paper is to investigate the relationship between national cultural values and retail structure.

The authors use a panel data set of 67 countries over the period 1999-2012.

The results demonstrate that national cultural values, measured with the World Values Survey’s traditional/secular-rational and survival/self-expression dimensions, affect retail structure.

While marketing scholars have examined the relationship between demographic and competitive factors and retail structure, there has been a substantial body of anecdotal evidence showing that national culture can also drive retail structure development. In order to enhance the understanding of the relationship between national culture and retail structure, the authors empirically examine the impact of national cultural values on retail structure.

This study is the first one to empirically examine the impact of national culture on retail structure. The authors thus help advance retail structure research the primary focus of which has been on investigating the impact of demographic and competitive factors on retail structure. This study is especially relevant to international retail managers who coordinate retail operations in multiple countries around the world. These managers need insight into the impact of national cultural values on retail structure in order to devise effective retail strategies for each host market.

The purpose of this paper is to expand the burgeoning research, which provides evidence relating to the influence of religion upon work-related values.

The authors employed a survey methodology to collect data across seven countries and six religions.

The study provides evidence of differences as well as similarities in the way people belonging to different religions rank personal values. Thus, on the one hand, the authors can argue that religion helps shape our behavior and attitudes in the workplace, whilst at the same time, however, accepting the converging influence of globalization and/or the universality of some values that they include in their analysis. This finding leads the authors to focus upon a complex pattern of value variations and similarities across religions.

Overall, the findings provide a glimpse into what the paper interprets as (just one dimension of) plurality within contemporary organizations to support the paradox perspective, popularized by Lewis and Smith and Lewis, who contend that organizations embed multiple tensions and dilemmas in an ongoing cyclical process. Hence the paper argues that the similarities and differences across religious affiliations are not “either/or” choices but dualities that must be dynamically balanced in order to simultaneously meet multiple employee needs. The paper concludes that managers and employees need to articulate and embrace paradoxes related to religion, in order to create an awareness of the influence of religion that leads to being inclusive.

The purpose of this paper is to take up the challenge of Slaughter's Biggest Wake‐up Call in History to look for solution in the interior aspects of the Integral perspective by focusing on long‐term patterns of changing values in individual interior (the upper‐left “intentional” quadrant of the Integral matrix).

The paper applies the author's research on long‐term patterns in individual values changes. It takes a developmental perspective, suggesting a consistent direction of change in individual values, drawing on an analysis of 20 values systems described in the literature.

The findings suggest that the long‐term values changes offer both hope and concern for addressing the global emergency. The hope comes from development in postmodern and integral values, suggesting that the rise of postmodern values could lead to greater awareness of the global emergency and that the rise of integral values in particular could lead to greater action in addressing it. A concern is that modern values suggest priorities reinforcing the trends and developments, such as a massive rise in consumption, driving the global emergency and that these values are increasingly prevalent in the emerging markets that make up the largest share of the global population.

The most important area for further research would be to develop an accurate measure of the prevalence of the types of values present in the world today.

The impacts on society suggest important timing questions for addressing the global emergency. The growing presence of modern values reinforces the trends driving the emergency, while the rise of postmodern and integral values suggests potential for moving toward solutions. It is not clear which set of values will end up having the greater impact: modern values could intensify the emergency before postmodern and integral values are sufficiently developed to drive solutions.

The synthesis of research on long‐term pattern in values shifts and its application to global emergency discussion adds an element of richness to the discussion of the role of interior aspects of the integral perspective. Futurists and others concerned with the global emergency will have greater insight into the need to deal with the spread of modern values in the emerging markets, as well as greater insight into the need to cultivate the spread of postmodern and integral values and enlist the support of those having those values in working on solutions to the global emergency.

The purpose of this paper is to critically examine, theoretically and empirically, the two time orientation dimensions – long‐term orientation (LTO) and future orientation (FO) – in the national culture models of Hofstede and GLOBE, respectively.

Following Kluckhohn and Strodtbeck's past‐present‐future theoretical lens, the Hofstede LTO and GLOBE FO measures are analysed to understand the conceptual domain covered by these two dimensions. Next, the authors empirically examine the relationship of Hofstede LTO and GLOBE FO with secondary data from Hofstede, GLOBE, and the World Values Survey.

This paper shows that Hofstede LTO and GLOBE FO dimensions capture different aspects of time orientation of societies. In particular, Hofstede LTO focuses on past (tradition) versus future (thrift) aspect of societies, GLOBE FO practices capture the present versus future (planning) practices of societies, and GLOBE FO values reflect societal aspirations and preferences for planning.

A specific implication of these findings is that the three dimensions of time orientation are not interchangeable since they represent different characteristics of societies. A wider implication for researchers is to ensure high level of precision in and congruence among construct labels, definitions and measures to avoid confusion and misapplication of cross‐cultural concepts.

In an increasingly globalized world, a clear understanding of societal time orientation will help managers deal more effectively with their counterparts in other countries.

The key contribution of this paper is in identifying and clarifying, both theoretically and empirically, the anomalies in the labels, definitions and measurement of Hofstede long‐term orientation and GLOBE future orientation national culture dimensions. It also shows a useful way forward for researchers on how to use these national culture dimensions to explain other phenomena of interest to cross‐cultural scholars.

The effect of culture, through the accounting values of conservatism and secrecy, on accounting judgments is an area of research extensively studied in developed countries. However, little research has focused on this issue in developing countries, specifically Arab countries. Thus, this study aims to fill this gap by investigating the impact of the combined effect of the culture/accounting dimensions on the interpretation of the probability expressions used in the international accounting standards/international financial reporting standards (IFRSs) in two North African/Arab countries: Tunisia and Egypt.

In the first place, this study determines Hofstede’s cultural index scores for Tunisia, ignored in his original model and updates those related to Egypt, which provides a more relevant understanding of the cultural effect. Then, the study relies on the Hofstede/Gray cultural accounting model to examine the extent to which the accounting values of conservatism and secrecy may affect the recognition of the increase and the decrease of income and the disclosure of this information in the financial statements by postgraduate accounting student in both countries.

The results provide evidence of the generalizability of Gray’s conservatism hypothesis in the North African/Arab countries (i.e. Tunisia and Egypt), at least in the context of income recognition. Moreover, the findings demonstrate that culture, through its influence on the accounting value of secrecy, affects the interpretation of probability expressions used in the IFRSs to establish disclosures.

This study calls for more attention from the standard setters to provide further guidance related to the consistent and accurate numerical value that needs to be assigned to the probability expressions to reduce the ambiguity related to their interpretation. The international accounting standards board (IASB) should pay greater attention to the use of vague probability expressions in developing the IFRSs to promote the true comparability of financial reporting worldwide. Like with any research, this study implies certain limitations specifically related to the sample selection, a sample size, which may affect the generalizability of the results. Thus, future research may rely on a larger sample combining and cover other cultural areas.

The results of this study may give insights into the practical issues faced by the accounting practitioners and which are related to the interpretation and the application of the IFRS including probability expressions. This may trigger their attention toward this issue to reduce the occurrence of these expressions in the revised and newly released standards to guarantee homogeneous financial reporting practices across countries and enhance the IASB’s objective of international accounting harmonization.

This study might be the first one that investigates the issue of the IFRS interpretation in two North African and Arab countries: Tunisia and Egypt. It also provides an original investigation of the cultural effect on accounting judgments based on the actualized Hofstede’s cultural indexes, especially for Tunisia which is ignored in the original country classification.