National culture and the preference for management controls: An exploratory study of the firm—Labor market interface

Abstract

This study uses Hoi%tede'staxonomy of work-refated mtionaf cultural dimensions to analyze preferences for specitic management controfs at the interface between the organization and the external labor markeL Four experiments were conducted with samples of last-semester Japanese and U.S. MBA students. Most of the resufts did not provide support fir the four hypotheses. These tirtdingsare used as the basis for suggesting potentiat directions for fhture empiricat refinements and theory construction.

The Influence of Nationality and Gender on Ethical Sensitivity: An Application of the Issue-Contingent Model

“…Even though the Hofstede dimensions are widely utilized in cross-cultural research in accounting, marketing, human resource management, sociology and psychology (e.g., Blodgett et al, 2001;Chow et al, 1994;Chow et al, 1996;Chow et al, 1999;Fijneman et al, 1996;Frucot and Shearon, 1991;Harrison, 1992Harrison, , 1993Harrison et al, 1994;Jackson, 2001;Lau et al, 1995;Lincoln et al, 1986;Mc Sweeney, 2002;Nakata and Sivakumar, 1996;O'Connor, 1995;Vance et al, 1992), some researchers question the applicability of these dimensions to different cultures. For detailed discussions, see Harrison and McKinnon (1999) and Baskerville (2003).…”

The perceived suitability of management accounting information: a contingency based investigation

“…There is a global homogenization tendency in matters of management accounting practices, though research often points to particularities of American, Western European and Japanese management accounting practices (Chow et al, 1994;Lukka, 1998, Horvath, 2011), as well as to specific features of management accounting practices in Central and Eastern European countries, with a similar historical background (Szychta, 2008).…”

Participants' values and incentive plans

“…Their selection was based on the fact that they have received considerable attention in the literature on cultural values, particularly as they influence workplace behavior (Hofstede, 1984;Martin, 1992;Schein, 1992). These values have also been highlighted in the management accounting literature where they have been related to preferences for certain characteristics of control systems (e.g., Birnberg & Snodgrass, 1988;Chow, Kato & Shields, 1994;Ueno & Wu, 1993).…”