Individualist cultures, such as those of the United States and Western Europe, emphasize personal needs, rights and goals, regardless of the expense of group goals. Collectivist cultures exist mainly in Asian countries such as China, Korea, and Japan and emphasize family and the goals of the collective above those of individual needs or desires (Triandis, 1995). According to the research of Gürhan-Canli and Maheswaran (2000a), COO effects vary across cultures on the basis of the diverse cultural patterns present in different countries. Individualists evaluated the home country product more favorably only in the case that it was superior to the competition. When a homemade product’s quality is worse than the foreign-made products, they choose foreign products unhesitatingly.
2015 ). Not all personal values, however, drive us to act prosocially. Based on Schwartz’s (2010) research on personal values, Paciello et al. (2013a) identified two main sets of opposite personal values related to engagement in prosocial behavior, namely self-transcendent and self-enhancement ones. While self-transcendent values are characterized by praising welfare and acceptance, and as such are positively correlated with propensity to help, self-enhancement ones are correlated to seeking power and achievement, and therefore are negatively correlated to helping behavior (Schwartz, 2010; Paciello et al., 2013a; Boer & Fischer, 2013).
Lastly, the results for long- versus short-term orientations are subjective with Hong Kong at the top followed by Japan. The cultural values of Ukraine are similar to those of Austria: power distance (11) and individualism versus collectivism (55). The masculinity versus femininity index is 61, the long-term versus short-term orientations index is 31 while the uncertainty avoidance index is 70. In general, there are several conflicts arising from job description based on the masculinity versus femininity index. Hofstede defines masculinity as the degree in which cultures favor male roles such as power, achievement, and control.
Regular conflicts in the society, occur due to cultural diversity. For instance, a particular Culture can influence the social organization of a community. Authority can in this case is the power that group members exert in decision making. That is individual resolutions made, relating to the group, normally affect the personal reactions when complex situations and circumstances confront the group. Charles Tilly had the idea that people have rational choices to make to defend their deeds (Tilly 2005: 24).
Jackson (2001) argues in previous research that Hofstede’s individualism dimension is being oversimplified. He recom-mends the egalitarian dimension introduced by Schwartz to be more relevant in analysing the ethi-cal attributions in countries described as more individualistic (Imm et al, 2007: p. 166; after Jack-son, 2001). For Siegel, Licht and Schwartz (2011: p. 1), egalitarianism influences international investment progress. To this end, they assert that a society's cultural orientation toward egalitarian-ism is shaped through flexibility for use of political power, including the desire to protect less powerful actors in the international market
In 1994, the scale was extended to a 9 point Likert type scale with an addition of the ‘no opinion’ measure. McAlexander, Kaldenberg, and Koenig (1994) reported that the perception scores outperformed the gap scores in predictive power as agreed by Parasuraman, Zeithaml, and Berry (1994) summarizes the changes in SERVQUAL based on the critisim received by other
According to the model of culture from Hall’s and Hall (1990), as cited in the Browaeys & Price book (Browaeys & Price, 2011, p.148), different regions and culture background tend to have distinct understanding of “time”, which categorized into monochronic and polychronic. polychronic cultures like to do multiple things at the same time. Places in the mid-east and some part of Asia tend to be more polychronic. In Taiwan are more alike to polychronic culture. We have a 15 minutes tolerance of time of being “punctual”.
Conclusion To sum up, the critical effect of culture on accounting is visible. All the aspects such as organizational culture, cultural values, and religion, shape the accounting exercise in diverse ways. These alterations would not be quickly resigned by applying one primary accounting standard for all employees to follow. Culture starts internally, and it is not easy, maybe impossible, for external policies to change the fundamental values of society. Consequently, future accounting rules setters should take into consideration effectsof cultural to keep the profession’s primary objective and develop into the future.
It is based on the study of (Waller & Fam 2000), and (Waller, Fam & Erdogan 2005) as a result, the proposed framework, illustrated in the figure is an adaptation of (Waller, Fam & Erdogan 2005) with two outcome variables, brand loyalty and purchase intention. Attitude towards offensive advertising can have a negative effect to both variables. Consumer’s feelings toward offensive advertising can change their evaluation of the brand. Negative perceptions would lead to low-purchase intention of consumers. Consumers would tend to purchase products of companies that is not using offensive advertisements.