Beyond Cultural Values: An Implicit Theory Approach to Cross-Cultural Research in Accounting Ethics

2013 ◽  
Vol 25 (1) ◽  
pp. 15-36 ◽  
Author(s):  
Bernard Wong-On-Wing ◽  
Gladie Lui
Keyword(s):  
Cultural Values ◽  
Implicit Theories ◽  
Cross Cultural ◽  
Data Availability ◽  
Future Research ◽  
Implicit Theory ◽  
Theory Approach ◽  
Cultural Research ◽  
Cross Cultural Research ◽  
Alternative Conceptualization

ABSTRACT: The value dimensional approach for conducting cross-cultural studies in accounting has been subject to various critiques leading to calls for alternative conceptualization and operationalization of culture. The present research responds to those calls by testing the viability of using implicit theories as an alternative to value dimensions for studying cultural differences in the context of morality judgments. Consistent with expectations, results of Experiment I indicate that, independent of cultural values, differences in the implicit theory of causality between Chinese and Americans explained their divergence in inferences about the morality of a fraudster. In Experiments II and III, this effect of implicit theories was compared respectively with that of the individualism/collectivism value dimension and that of the power distance value dimension. Results show that the effect of implicit theories remained significant whereas the effect of both value dimensions was not significant. Implications for future research are discussed. Data Availability: Please contact the first author.

CROSS-CULTURAL PATTERNS IN EATING DISORDERS: A REVIEW

PEDIATRICS ◽  
1994 ◽  
Vol 94 (4) ◽  
pp. A42-A42
Author(s):  
Jennifer E. Pate ◽  
Andres J. Pumariega ◽  
Colleen Hester ◽  
David M. Garner
Keyword(s):  
Eating Disorders ◽  
Cultural Factors ◽  
Research Literature ◽  
Cross Cultural ◽  
Future Research ◽  
Cultural Patterns ◽  
Apparent Increase ◽  
Cultural Research ◽  
Cross Cultural Research ◽  
The World

Eating disorders were previously thought to be isolated to achievement-oriented, upper and middle class individuals in Western countries. It now appears that these disorders may be increasing in other sectors of society and in a number of diverse cultural settings. We review the studies that comprise the relevant cross-cultural research literature on eating disorders. We also discuss the changing cultural factors that may be contributing to the apparent increase in these disorders around the world and directions for future research on such factors.

scholarly journals Cross-Cultural Values: A Meta-Analysis of Major Quantitative Studies in the Last Decade (2010–2020)

Religions ◽  
2020 ◽  
Vol 11 (8) ◽  
pp. 396
Author(s):  
Jamie Lynn Goodwin ◽  
Andrew Lloyd Williams ◽  
Patricia Snell Herzog
Keyword(s):  
Cultural Values ◽  
Western Europe ◽  
Empirical Studies ◽  
The United States ◽  
Cross Cultural ◽  
Quantitative Studies ◽  
World Regions ◽  
Cultural Research ◽  
Cross Cultural Research ◽  
The U.S

Since 2010, scholars have made major contributions to cross-cultural research, especially regarding similarities and differences across world regions and countries in people’s values, beliefs, and morality. This paper accumulates and analyzes extant multi-national and quantitative studies of these facets of global culture. The paper begins with a summary of the modern history of cross-cultural research, then systematically reviews major empirical studies published since 2010, and next analyzes extant approaches to interpret how the constructs of belief, morality, and values have been theorized and operationalized. The analysis reveals that the field of cross-cultural studies remains dominated by Western approaches, especially studies developed and deployed from the United States and Western Europe. While numerous surveys have been translated and employed for data collection in countries beyond the U.S. and Western Europe, several countries remain under-studied, and the field lacks approaches that were developed within the countries of interest. The paper concludes by outlining future directions for the study of cross-cultural research. To progress from the colonialist past embedded within cross-cultural research, in which scholars from the U.S. and Western Europe export research tools to other world regions, the field needs to expand to include studies locally developed and deployed within more countries and world regions.

scholarly journals A validation study of a Korean version of the Recovery Experience Questionnaire

2011 ◽  
Vol 24 (3) ◽  
pp. 523-552
Author(s):  
HyungIn Park ◽  
YoungAh Park ◽  
Monica Kim ◽  
Taekyun Hur
Keyword(s):  
Factor Model ◽  
Physical Symptoms ◽  
Cross Cultural ◽  
Future Research ◽  
Cultural Research ◽  
Leisure Motivation ◽  
Cross Cultural Research ◽  
High Internal Consistency ◽  
And Control ◽  
Experience Questionnaire

This study validated the recovery experience questionnaire developed by Sonnentag & Fritz (2007) using a Korean sample (N = 286). The four-factor model consisting of psychological detachment, relaxation, mastery, and control was also applied to this Korean sample, and each subscale showed a high internal consistency. Job demands, job control, technology usage during weekend, leisure motivation, burnout, and physical symptoms were measured to examine how they were related to weekend recovery experience. Implications of the results and directions for future research were discussed. In particular, cross-cultural research was suggested.

Cultural Motives in Information Systems Acceptance and Use

2011 ◽  
pp. 864-871 ◽  
Author(s):  
Manuel J. Sanchez-Franco ◽  
Francisco José Martínez López
Keyword(s):  
Cultural Values ◽  
Social Science Research ◽  
Empirical Support ◽  
Cross Cultural ◽  
Cultural Dimensions ◽  
Four Dimensions ◽  
Cultural Research ◽  
Cross Cultural Research ◽  
Communication Practices ◽  
National Boundaries

In view of academic and theoretical perspective, the effects of culture on IS acceptance have been studied by researchers mostly based on Hofstede’s (1980) cultural construct. It has also been shown to be stable and useful for numerous studies across many disciplines. First, Hofstede’s dimensions assume culture falls along national boundaries and that the cultures are viewed as static over time. Second, Hofstede (1980) asserts that central tendencies in a nation are replicated in their institutions through the behaviour or practices of individuals. And, third, Hofstede’s framework explicitly links national cultural values to communication practices; i.e., communication practices using ICT are central to our study (see Merchant, 2002; Samovar, Porter, & Jain, 1981; Stohl, 2001). Furthermore, Hofstede’s model was important because it (a) organised cultural differences into overarching patterns, and (b) conducted the most comprehensive study of how values in the workplace are influenced by culture, which (c) facilitated comparative research and launched a rapidly-expanding body of cultural and cross-cultural research in the ensuing 20 years. Hofstede’s (1980) cultural dimensions serve as the most influential culture theory among social science research, and has received strong empirical support. Hofstede, therefore, contributed the influential work in cross-cultural research. Hofstede (1984, p. 51) defines culture as “the collective programming of the mind which distinguishes the members of one group from another”; and (b) proposes a series of four dimensions (a fifth was added later; that is, Confucian dynamism) that distinguishes between work-related values. The cultural dimensions are individualism-collectivism, power distance, uncertainty avoidance, and masculinity-femininity. Hofstede and Bond (1988) found an additional dimension, which is particularly relevant to Asian culture, Confucian dynamism (i.e., often referred to as long/short term orientation). These value dimensions, which distinguish national value systems, also affect individuals and organizations.

Lessons Learned and Ways Forward

2019 ◽  
pp. 233-248
Author(s):  
Misa Kayama ◽  
Wendy L. Haight ◽  
May-Lee Ku ◽  
Minhae Cho ◽  
Hee Yun Lee
Keyword(s):  
South Korea ◽  
International Research ◽  
Cross Cultural ◽  
Lessons Learned ◽  
Future Research ◽  
Cultural Model ◽  
Research Teams ◽  
Cultural Research ◽  
Cross Cultural Research ◽  
The U.S

Chapter 9 summarizes findings from a decade-long program of cross-cultural research on disability, stigmatization, and children’s developing cultural selves in Japan, South Korea, Taiwan, and the U.S. It articulates implications for a developmental cultural model of disability, methodological approaches, practice, policy, and future research. It also discusses challenges of cross-cultural research including working within international research teams.

scholarly journals My Doctoral Journey: An Autoethnography of Doing Sensitive Research in a Different Cultural Context

10.28945/4641 ◽  
2020 ◽  
Vol 15 ◽  
pp. 559-573
Author(s):  
Uditha Ramanayake
Keyword(s):  
Doctoral Students ◽  
Lived Experiences ◽  
Cultural Context ◽  
Idea Generation ◽  
Cross Cultural ◽  
Future Research ◽  
Generation Process ◽  
Doctoral Research ◽  
Cultural Research ◽  
Cross Cultural Research

Aim/Purpose: This paper aims to provide important learning insights for doctoral students, researchers and practitioners who wish to research on sensitive topics with research participants from a significantly different culture from their own. Background: Embarking on doctoral research in different cultural contexts presents challenges for doctoral students, especially when researching a sensitive topic. Methodology: This paper uses an autoethnography as its research methodology. Contribution: This paper extends the literature on doctoral researchers’ experiences of exploring the lived experiences of senior travellers who have faced major life events. Little of the previous literature on the experiences of PhD students has explored the experiences they had while researching on a sensitive topic in a different cultural context to their own. To fill this knowledge gap, this paper presents an autoethnography of my experiences. Findings: This paper presents some critical insights into undertaking research in another culture. Its findings are outlined under the following four themes: (a) Feeling vulnerable, (b) Building rapport, (c) Preparing for the unexpected, and (d) Exploring lived experiences. Recommendations for Practitioners: When conducting sensitive cross-cultural research, understanding researchers’ vulnerabilities, rapport-building and preparing for the unexpected are very important. The use of a visual element is beneficial for the participants in their idea generation process. Visual methods have the potential to capture the lived experiences of participants and enable them to reflect on those. Recommendation for Researchers: Doing cross-cultural sensitive doctoral research poses a number of methodological and practical challenges. It was very important to gain a wider cultural understanding of the country and its people in my cross-cultural doctoral research. To this end, this paper suggests that future doctoral researchers consider volunteering with the community as a way to gain understanding of the research context when preparing to undertake cross-cultural research. Impact on Society: The findings support the importance of cultural sensitivity when doing cross-cultural research. Future Research: Future research could be conducted in a different cultural setting to reveal whether the key themes identified here are universal.

Domestic Violence and South Korean Women: The Cultural Context and Alternative Experiences

2010 ◽  
Vol 25 (6) ◽  
pp. 814-830 ◽  
Author(s):  
Bitna Kim ◽  
Victoria B. Titterington ◽  
Yeonghee Kim ◽  
William Bill Wells
Keyword(s):  
Domestic Violence ◽  
Cultural Context ◽  
Cross Cultural ◽  
Policy Implications ◽  
Future Research ◽  
Abused Women ◽  
Domestic Violence Shelter ◽  
South Korean ◽  
Cultural Research ◽  
Cross Cultural Research

The present research contributes to the growing body of cross-cultural research on domestic violence. This is accomplished by answering the question of how severity of intimate partner abuse varies for (1) women incarcerated for the homicides of their male partners (2) abused women who sought domestic violence shelter, short of killing their intimate assailants, and (3) a group of South Korean females outside of domestic violence shelters or prison. The article concludes with a discussion of potential policy implications of the findings as well as promising directions for future research.

scholarly journals Measuring Cultural Dimensions: External Validity and Internal Consistency of Hofstede's VSM 2013 Scales

2021 ◽  
Vol 12 ◽  
Author(s):  
Philipp Gerlach ◽  
Kimmo Eriksson
Keyword(s):  
Cultural Values ◽  
Internal Consistency ◽  
External Validity ◽  
Power Distance ◽  
Cross Cultural ◽  
Cultural Dimensions ◽  
Human Conduct ◽  
Cultural Research ◽  
Cross Cultural Research ◽  
Lasting Influence

Cross-cultural comparisons often investigate values that are assumed to have long-lasting influence on human conduct and thought. To capture and compare cultural values across cultures, Geert Hofstede's Cultural Dimensions Theory has offered an influential framework. Hofstede also provided a survey instrument, the Values Survey Module (VSM), for measuring cultural values as outlined in his Cultural Dimensions Theory. The VSM has since been subject to a series of revisions. Yet, data on countries have been derived from the original VSM — and not on one of the revised versions of VSM. We tested three scales (indulgence, power distance, and individualism) from the latest version, the VSM 2013, as part of a larger survey across 57 countries. Two main findings emerged. For one thing, country scores based on the VSM 2013 scales correlated only weakly with country scores of the same cultural dimensions obtained in a large previous study. Thus, the validity of the VSM 2013 is in doubt. For another thing, the internal consistency of the VSM 2013 scales was overall poor, indicating that the scales did not reliably measure well-defined constructs. We discuss implications for cross-cultural research.

Cultural contributors to negative emotionality: A multilevel analysis from the Joint Effort Toddler Temperament Consortium

2021 ◽  
pp. 016502542110201
Author(s):  
Eric E. Desmarais ◽  
Brian F. French ◽  
Emine Ahmetoglu ◽  
Ibrahim Acar ◽  
Carmen Gonzalez-Salinas ◽  
...  
Keyword(s):  
Cultural Values ◽  
Cross Cultural ◽  
Negative Emotionality ◽  
Cultural Value ◽  
Perceptual Sensitivity ◽  
Cultural Research ◽  
Cross Cultural Research ◽  
New Perspective ◽  
And Gender

This study advances the cross-cultural temperament literature by comparing temperament ratings of toddlers from 14 nations. Multilevel modeling (MLM) procedures were utilized to regress negative emotionality (NE) and component subscales on Hofstede’s cultural value dimensions while controlling for age and gender. More individualistic values were associated with lower NE, and component discomfort, fear, motor activity, perceptual sensitivity, and soothability scales. The discomfort subscale was negatively associated with power distance and positively associated with masculine cultural values. Higher ratings of shyness were related to a more long-term cultural orientation. Results illustrate the feasibility of an MLM approach to cross-cultural research and provide a new perspective on the intersection of culture and temperament development. Limitations and future implications are discussed.

Sign in / Sign up

Export Citation Format

Share Document