Are Hofstede’s Cultural Values on a Convergence Path? A Look at Manufacturing Managers in Hong Kong, Korea, Mexico, and USA

• 발행기관: 한국회계정보학회
• 저자명: Eun Suh Lee Maria A. Leach
• 간행물 정보: 『한국회계정보학회 학술대회발표집』2016년 추계학술대회 발표집, 1~36쪽, 전체 36쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2016.11.12

영문 초록

Purpose: The current study evaluates the cultural values of mid-level managers located in four countries, working in manufacturing firms, to attempt to detect a purposeful movement towards cultural values convergence, if any. Methodology: Using Hofstede’s questionnaire, the cultural values of managers and nonmanagers located in Hong Kong, Korea, Mexico and the USA were calculated. These values were evaluated using T-tests, ANOVA, and Wilcoxon tests, and were graphed to illustrate the hypothesized convergence path of the cultural values. Findings: In this study, we observe a trend toward the convergence of cultural values among mid-level managers in four countries. Limitations: This study suffers from common limitations encountered when using a questionnaire to gather data, including the sample sizes. Practical Implications: Despite the limitations, the results add to this literature stream to assist future researchers in hypothesis development. The results indicate a purposeful shift in cultural values of manufacturing mid-level managers. Our findings should encourage multinational firms to set up a single Management Control System (MCS) for the firm as whole for an efficient and effective use of resources. Originality/Value: Our sample design uses mid-level managers in a manufacturing setting in four different countries. It contributes to cross-cultural studies by triangulating results with nonmanagers and by using large and small firms. We also use samples from neglected locations. We find convergence tendencies suggesting that effective management may be independent from national culture, and thus be about developing best practices throughout the global organization.

목차

I. INTRODUCTION

II. PRIOR STUDIES

III. EXPECTATIONS

IV. RESEARCH DESIGN

V. DEMOGRAPHIC DATA

VII. ADDITIONAL TEST

VIII. DISCUSSION AND CONCLUSION

REFERENCES

키워드

International Accounting Cultural Values Management Control Systems Convergence Hofstede