A Cross Cultural Analysis of the Geographical Knowledge of U.S., Irish,Israeli, Mexican,and South Korean Business School Students

ABSTRACT

Geographical knowledge about foreign countries is considered to be a significant factor related to the successful marketing of goods and services in international markets-a not insignificant conclusion by experts given the sizable trade deficits run up by the United States in 2000 ($365 billion), 2001 ($346 billion), and 2002 ($435 billion).

Unfortunately, previous research has concluded that U.S. business school students-tomorrow's executives who will make decisions that will impact their firms' international operations-have inadequate levels of international geographical knowledge.

This article compares the geographical knowledge of U.S. business school students to that of business school students in four countries: Ireland, Israel, Mexico, and South Korea. The sub-par performance exhibited by the U.S. students and the impact of six independent variables on global geographical knowledge are used to develop a number of pedagogical conclusions designed to enhance the international geographical knowledge of U.S. business school students and students in foreign business schools and overcome the antipathy toward this subject matter that apparently exists within business schools and their various external constituencies.     

Promoting Giving Campaigns in University Websites: A Cross-cultural Comparison between the United States and South Korea

ABSTRACT

This study was designed to compare the ways the websites promote giving campaigns between the United States and South Korea. Furthermore, this study explored how the campaign appeals are associated with the distinct cultural values between universities in the United States and Korea. Guided by a content analysis of 200 universities in the United States and South Korea, the findings of this study demonstrated that, compared to the Korean university websites, U.S. university websites more frequently targeted university-affiliated donors, including alumni, students, parents, and so forth, and used multimedia-based exemplars about the giving campaigns.     

Content,Pedagogy, and Learning Outcomes in the International Marketing Course

Abstract

The early internationalization of business school curricula was in response to corporate needs and expectations, and the Association to Advance Collegiate Schools of Business (AACSB International) fostered changes by instituting accreditation outcomes that focused upon international content in the curriculum. By the late 1990s, a course in international marketing was standard at most accredited college and universities, and faculty in these courses reported on various approaches to teaching the course. The main objective of the current study was to examine the course content, pedagogy, and learning outcomes of current international marketing courses. As such, a content analysis of international marketing syllabi from 89 colleges and universities was conducted. Findings from this indepth analysis offer insights regarding knowledge content coverage, pedagogical strategy, and learning outcomes assessment and provide an update on the current status of teaching international marketing in schools of business.     

The Role of Culture in Creative Execution in Celebrity Endorsement: The Cross-Cultural Study

ABSTRACT

In advertising literature, an area rarely explored is cross-cultural studies on celebrity endorsements. A good deal may be learned from understanding how a culture's communication style can shape the type of advertising most effective for that culture. This study examines the creative styles (creative executional factors) found in the advertising of Korea and America. The two countries represent two distinct cultures—Korea being a collectivistic culture and the United States being individualistic. Both cultures affect the norms and rules that guide their inhabitants’ behavior, directly affecting communication styles. The study finds that embedded in the use of celebrity endorsement are cross-cultural characteristics. The details of these findings will be useful to international advertisers executing celebrity endorsement campaigns in different cultural settings.     

The Impact of Business Education on Moral Judgment Competence: An Empirical Study

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we compare sample responses to 25 ethically charged vignettes to test whether they differ. Overall, we find no significant difference – even for a specific “accounting tricks” vignette, which resembles the Enron and WorldCom situations. We do find, however, that the practitioners were more accepting of vignettes that involved physical harm (PH) to individuals and those that were legal (but ethically questionable). We postulate that accounting practitioners may apply a legalistic framework to their assessment of the acceptability of each vignette. Focusing on an “accounting tricks” vignette, we also find no significant difference between auditors and institutional practitioners compared to all other types of accountants in the sample. We conclude that ethical attitudes of accounting practitioners do not differ significantly by specialty area. Tisha L. N. Emerson is an Assistant Professor of Economics at Baylor University in Texas. In addition to business ethics, Professor Emerson has published articles in the areas of environmental economics and economic education. She teaches courses in environmental economics, international trade, intermediate microeconomics and microeconomic principles. Stephen J. Conroy is an Associate Professor of Economics at the University of San Diego in California. In addition to business ethics, Professor Conroy has published articles in the areas of economic development and demography, economics of education and economics of aging. He teaches courses in managerial economics at both the graduate and undergraduate level, as well as undergraduate courses in urban and regional economic development, intermediate microeconomics and principles of micro- and macroeconomics. Charles W. Stanley is an Associate Professor of Accounting at Baylor University in Texas. In addition to business ethics, Dr. Stanley has published articles in the areas of financial accounting, managerial accounting, auditing, accounting systems, tax, and professional ethics for accountants. He has also authored several on-line continuing education courses for CPAs including one that meets the Texas State Board of Accountancy requirements for continuing education by Texas CPAs. He teaches courses in auditing, ethics, financial accounting and managerial accounting in the MBA program at Baylor.     

Teaching International Business Concepts Through the Exchange of Cultural Metaphors

Abstract

The objectives of this paper are (1) to review the concept of cultural metaphors, (2) to propose a specific application of cultural metaphors in the teaching of international business concepts and (3) to report two situations in which this application was used. The paper concludes with recommendations for further development of this teaching methodology. The applications involved the exchange of metaphors between students at a French university and students at a university in the United States, in 2001 and 2004, which they had developed to describe their respective cultures. The courses were in the field of international business management.     

International Marketing (14th edition), by Philip R. Cateora,Mary C. Gilly,and John I. Graham

Abstract

The trend toward internationalizing business curriculum at American colleges and universities should be incorporated as a strategy throughout the United States. The catalyst that has led most business schools to adopt a systematic acceptance of the internationalization of their curriculum was the American Assembly of Collegiate Schools of Business (AACSB) 1984-1985 Standards and Guidelines for business school accreditation. Most would agree that without AACSB mandates, the transition would be slower, but inevitable, due to the focus on worldwide business issues. The global economy is rapidly evolving and the needs for competencies in international business are becoming very important to the U.S. and its economic well-being. Because of this, industry is looking for a new kind of employee, the kind that understands both the importance of international business and how to operate within it successfully. The halls of academia must respond to this pressing need by going much further than providing a sporadic array of “elective” international topics. Their response has to be synergistic with university presidents, deans and faculties fully supportive of an organizational design change that promotes a new way of thinking. The new organization is one in which there must be an international focus throughout the business school. With that synergy in place, the process of internationalizing students, the university, curriculum and faculty can move forward.     

Designing an International Business Curriculum

ABSTRACT

Recently, the American Assembly of Collegiate Schools of Business (AACSB) called for more interaction between business schools and the business community. This is in partial response to the growing perception of U.S. businesses that business schools are out of touch with the needs of the business community. The authors of this paper document a market driven approach to international business curriculum development-one which includes the business community from the onset. To provide a high-quality international business education, the collegiate schools of business can no longer afford to remain aloof from their customers. The conceptual framework used here broadens curriculum design norms. Academic leaders interested in internationalizing the education of professionals in all academic disciplines will find this paper useful.     

Organizational Learning and Market Orientation in International Marketing Education

SUMMARY

This study develops and tests a series of relationships between organizational learning and market orientation as it pertains to international marketing education. The focus is on the activities and relationships between the students, faculty, and staff in the international marketing/business program at three schools in the north, midwest, and south United States. Based on a sample of 193 undergraduate and graduate international marketing students, the results suggest that organizational learning (class and major area-based learning)-team orientation, systems orientation, learning orientation, and memory orientation-positively influences market orientation learning outcomes (i.e., intelligence generation, intelligence dissemination, and responsiveness). The major implication of the study is that the education provided to the students in an international marketing course (i.e., upper-division university course) can be enhanced by focusing on organizational learning tools as a means to increase the shared knowledge level among the Students.     

How Should International Accounting Be Taught?

In the current competitive environment of the global marketplace, business students must understand the international aspects of business. Both the AACSB and AAA have emphasized adding such a dimension to the business curriculum. Several business schools have already started or have plans to start introducing an international orientation to their programs. In this article, the authors present a balanced and comprehensive curriculum for an internalional accounting course. It is our contention that international accounting be viewed from both an internal and external perspective. An internal orientation provides the specifics for the course and may be seen as the technical component The external perspective, inspired by the international business discipline, provides a more general focus and is useful for acquiring a sensitivity to why accounting processes have to differ across national boundaries. Such a view is consistent with the recommendations of the AAA Committee on Future Structure, Content, and Scope of Accounting Education.     

The Use of Cases in Teaching Business Courses in Central and Eastern Europe and the United States

Abstract

The extent of case methodology use in teaching business courses in Central and Eastern Europe (CEE) and in the United States (US) differ. This paper discusses the reasons for these differences utilizing the available literature and the author's recent experiences in teaching business courses in CEE under the Fulbright Scholar Program. It also presents a framework for developing and delivering case-based business courses with the objective of maximizing teaching effectiveness.     

Developing an International and Technology-Driven Business School Program

Abstract

Academics and practitioners alike have voiced their concerns about how to continuously improve the quality of education in the business school. Two central issues that have received recent attention are (1) how to address a rapidly changing and increasingly global economy, and (2) how to infuse technology into the business school curriculum. Both of these issues are changing at break-neck speed, whereas the academic environment, by its very nature and structure, is struggling to meet these demands ata much slower pace. We attempt to offer solutions to these major issues by developing an action plan for international business and technology. One key factor in developing global and technological programs in business schools is the input of its stakeholders-the international and technological business community. In this study, we report the results of an investigation of the international business and technological community's perceptions of the skills they require of recent business school graduates. A total of 126 business organizations provide insights for business schools to develop action plans to address international and technological needs. A discussion and implications of our findings provides an initial avenue for schools to follow in their strategic planning for the future.     

E-Business Education in Transition

ABSTRACT

The present study built on previous research to explore the development of e-business education in North America. Data was collected from college and university web sites on master's and bachelor's e-business programs. Findings suggest that the number of both types of e-business programs is increasing. The proportion of technical e-business courses in such programs also appears to be growing. This may reflect a move toward balanced treatment of technical and nontechnical e-business course content.     

An analysis of Korea's export performance using US import data

This paper assesses the relative sophistication of the Korean export products in manufacturing industry both across and within products between 1989 and 2012 using the very detailed United States import data. I first compare Korea's export performance in the US market in terms of market share, product penetration and export similarity to those of its rival countries. Next, I propose far more extensive estimates of difference in export quality between Korea and its trading rivals. The estimated quality difference reveals substantial heterogeneity across products and countries. In particular, this paper shows that the current greatest competitor of Korea is still Japan in the US market, but China is steadily climbing up the quality ladder and is chasing after Korea.     

Cross-Functional Globalization Modules

ABSTRACT

The purpose of this study is to present cross-functional international teaching modules. The modules presented in this paper are intended to assist higher education institutions in initiating and implementing the first level of internationalization of the business school curriculum. Although the focus is on achieving a level of global awareness, the paper also addresses how the first stage of globalization leads to advances in the second stage-understanding. Applicable means and methods to initiate the “internationalization” process for business schools in the internationalization process are provided. The paper also addresses the students' perceptions of this process, especially concerning global awareness. Implications, challenges, and recommendations are provided.     

Faculty Perspectives on International Accounting Topics

ABSTRACT

The purpose of this study was to provide insight as to the relative importance of various international accounting topics. A survey of all accounting professors listing an international specialization in the Accounting Faculty Directory was conducted in the fall 1991. The findings should be helpful in the design of an accounting course or curriculum regarding international issues.     

Ethics in bioengineering

Bioengineering, as the decisive extension of engineering action to human life itself, constitutes a fundamental enlargement of the technical realm, and calls for a commensurate expansion of ethical reflection. In fact, the engineering profession has been actively pursuing the development of new ethical codes, and the promotion of ethics by bioengineers both in the United States and on the international level deserves philosophical recognition and support.     

Managing Opportunism in China: The Roles of Guanxi,Environmental Uncertainty,and Management Culture

ABSTRACT

This cross-cultural comparison aims to understand whether the influence of consumer ethnocentrism (CE) on consumer preference for domestic versus foreign products is product category and country-of-origin dependent. Three countries with dissimilar cultural orientation and economic status—China, South Korea, and the United States—were examined. American consumers were found to be more ethnocentric than Chinese and South Korean consumers. CE was found to significantly and positively predict American and Korean consumers’ preference for domestic products across product categories, while Chinese consumers’ CE did not translate into their preference for Chinese products. In addition, the relationship between CE and purchase preference varied across product categories as well as countries of origin.     

新世纪会计本科课程设置改革初探

随着经济全球化、技术制度革新加快及会计职业本身职业范围的扩大,对会计本科课程设置提出了新的要求。目前,我国会计本科课程偏重技能教育忽视素质教育和职业道德的培养。应增加文科教育课程,开设与企管、财经相关的辩论课或在有关课时中分离出一部分课时作为辩论课,减少会计专业课,增设会计案例课,以培养出符合社会需要的会计人才。