Measuring cultural dimensions for cross-cultural management: Corporate governance outlook

Abstract

The unobservable nature of the national culture is one of the main limits of research studying the impact of values systems’ in management sciences. This is why we aim in this study to identify a measure to three cultural dimensions namely, individualism (IND), masculinity (MASC) and long-term orientation (LTO). Our methodology is based on structural equation modeling (SEM) under LISREL approach, where latent variables are economic and demographic characteristics. Findings for the cross-national study over a period of 7 years including Tunisia, France, and Canada show that ecological indicators are able to determine studied cultural dimensions. However, due to the dynamic character of culture, some studied indicators are no longer the same as identified in prior studies.

Adoption of International Accounting Standards in Emerging Countries: A Cultural Perspective

“…Sondergaard (1994) and Schwartz and Sagiv (1995) argue that confirmations contrary to Hofstede's represent a minority of the researches in the study of national culture. Similarly, the relevance of Hofstede's (1980) dimensions has been verified by several research studies such as Riahi et al (2020), Hamouda (2018), Shwartz (1992), Trompenaars (1993), "the Chinese culture connection" (1987). In addition, several studies have shown that the cultural dimensions of Hofstede (1980) have not lost their validity (Barkema and Vermeulen, 1997;Fernandez et al, 1997).…”

“…The unobservable nature of national culture provides problems linked to its measurement. Previous studies identify culture either through Hofstede indices, through questionnaires or through SEM method (Riahi et al, 2020, Riahi andHamouda, 2018). Since our study includes a single context and considers cultural changes, the most reliable methodology remains the questionnaire.…”