Transfer pricing negotiation outcomes and the impact of negotiator mixed-motives and culture: empirical evidence from the U.S. and Australia

Chan, Chris

doi:10.1006/mare.1998.0072

Cited by 17 publications

(9 citation statements)

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“…Research has found that target levels have effects on performance, with moderately difficult goals enhancing group performance (Fisher et al, 2003), with evidence that, in practice, targets tend to be 80 to 90 per cent achievable and this is regarded as desirable (Merchant and Manzoni, 1989). Aggressive target setting in situations where there is need for cooperation between units is not associated with higher performance (Chan, 1998), as managers become less willing to make concessions and take longer to reach agreements (Smith et al, 1982). However, the embedding of continuous improvement into targets appears increasingly inescapable, as companies face competitive and globalised markets (Chenhall, 2003).…”

Section: Target Settingmentioning

confidence: 96%

The design and use of performance management systems: An extended framework for analysis

Ferreira

Otley

2009

Management Accounting Research

996

1,001

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Section: Target Settingmentioning

confidence: 96%

The design and use of performance management systems: An extended framework for analysis

Ferreira

Otley

2009

Management Accounting Research

996

1,001

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“…Generally, national culture is an extensively researched variable in international negotiations, and its impact on negotiation process and outcome is well accepted Adler & Graham 1989;Brett 1998b;Brett et al 1998a;Chan 1998;Graham & Mintu-Wimsat 1997;Kharbanda & Stallworthy 1991;. Most of these studies were conducted in a face-to-face experimental setting and concentrated on culture's impact on negotiation processes, strategies, atmosphere, and outcomes.…”

Section: Research Focus and Model 21 Research Backgroundmentioning

confidence: 99%

National Cultural Differences in the Use and Perception of Internet-based NSS: Does High or Low Context Matter?

Kersten¹,

Vetschera²,

Koeszegi³

2004

Int Negot

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In this paper we apply an extended technology acceptance model (TAM) to explore whether national culture influences users' perception and use of Internet-based negotiation support systems (NSS). In particular, we are interested if different preferences for communication patterns as we find them in low context and high context cultures influence the attitudes towards different features of NSS. Our empirical analysis is based on data from over 2000 participants from more than 50 countries, who used Web-based system Inspire in experimental negotiations. Our results show that significant impacts of culture do exist. Users from high context cultures exchange significantly more messages and offers during negotiations than users from low context cultures. One possible explanation for this result is the necessity to establish a social context in computer-mediated negotiations. Users from low context cultures evaluate analytical negotiation support tools significantly better than users from high context cultures. This indicates that an analytical approach to problem solving is more compatible with their preference for direct and task oriented communication.

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“…The concept of 'atmosphere' includes variables describing the personal attitudes of the negotiators during the process. Chan, Graham and others suggest two main factors that contribute to the atmosphere and process: negotiation strategy and attractiveness [22][23][24].…”

Section: Cultural Influences On Negotiationsmentioning

confidence: 99%

“…Negotiation strategy reflects the negotiators' concern for their own outcome and their concern for the other party's outcome [23]. By combining the two dimensions of concern four strategies have been proposed.…”

Section: Cultural Influences On Negotiationsmentioning

confidence: 99%

The effects of culture in anonymous negotiations: experiment in four countries

Kersten

Köszegi²,

Vetschera³

Proceedings of the 35th Annual Hawaii International Conference on System Sciences

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Internet technologies are increasingly used in various forms of communication, including negotiations. This paper explores the cultural implications in anonymous inter-and intra-cultural electronic negotiations. The negotiations were conducted via Inspire, a Web-based negotiation support system, and involved 166 subjects from Austria, Ecuador, Finland, and Switzerland. Hypotheses are formulated concerning the influence of cultural differences on negotiators ex ante expectations concerning the negotiations and their outcomes, the negotiation atmosphere and the negotiation process. The results confirm considerable, cultural differences in both expectations and process, and only weak ones in atmosphere.

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Transfer pricing negotiation outcomes and the impact of negotiator mixed-motives and culture: empirical evidence from the U.S. and Australia

Cited by 17 publications

References 0 publications

The design and use of performance management systems: An extended framework for analysis

The design and use of performance management systems: An extended framework for analysis

National Cultural Differences in the Use and Perception of Internet-based NSS: Does High or Low Context Matter?

The effects of culture in anonymous negotiations: experiment in four countries

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