Cultural influences on informal information sharing in Chinese and Anglo-American organizations: an exploratory study

Article Abstract:

The cultural issues that may be advantageous or disadvantageous to the sharing of informal information with regards to face-to-face meetings in Chinese compared to Anglo-American companies were investigated. Qualitative and quantitative data were gathered by means of personally conducted interviews with middle level managers in a sample of Australian and Taiwanese organizations. A consistent theme found in Taiwanese responses across all scenarios was a sense of collective responsibility on the part of the employees to share information for the good of the firm, even if doing so would prove to be detrimental to the person concerned. In the Australian context, on the other hand, the willingness to share information is related to individual assertiveness and personal expression and choice.

Research, Beliefs, opinions and attitudes, Cross-cultural studies, Cross cultural studies, Organizational behavior, Industrial psychology, Organizational communication, Australians, Industrial-organizational psychology, Taiwanese, Chinese (Taiwan)

---

Cross-cultural research in management control systems design: a review of the current state

Article Abstract:

A review of the available literature on cross-cultural research on the subject of management control systems since 1984 has identified four major weaknesses in this area of research. These include the failure to consider the entirety of cultural domains in expounding on theoretical structures and the inclination to disregard the intensity of the difference in cultural norms and values between nations. Other weaknesses include the simplistic treatment of culture by representing it as a finite group of aggregate dimensions with uniform and unidimensional characteristics and an overreliance on culture's value dimensional conceptualization, an approach that has resulted in a highly restricted view of culture that has hindered its understanding.

Management Theory & Techniques, Operations Research, Management science, Analysis, Economic aspects, Management, Management research, Business planning, Strategic planning (Business), Culture

---

Culture and accounting change: a new perspective on corporate reporting regulation and accounting policy formulation

Article Abstract:

A framework that views corporate reporting regulation as a social system is introduced. The framework examines corporate reporting regulation on a national level, and is used to analyze the changes in the Japanese system of corporate reporting since 1946. The analysis uncovers the reasons why corporations oppose increases in corporate disclosures, demonstrates the government's involvement in Japanese regulation, and shows how culture affects the conflict between the government bureaucracies and corporations.

Social aspects, Japan, Laws, regulations and rules, Accounting, Corporations

Similar abstracts:

• Abstracts: Using information-processing theory to understand planning/performance relationships in the context of strategy
• Abstracts: Africa - Up for Financing: Sub-Saharan Projects. The Americas: new ETF's track depositary receipts
• Abstracts: 3D foot shape generation from 2D information. Foot landmarking for footwear customization. Simplified subjective workload assessment technique
• Abstracts: Intellectual capital accounting in the UK: a field study perspective. Reporting on intellectual capital
• Abstracts: Reactions to regulation of accounting for goodwill. Accounting information in the market for debt. Accounting information and joint arrangements

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.