Linking Culture and Ethics: A Comparison of Accountants’ Ethical Belief Systems in the Individualism/Collectivism and Power Distance Contexts

This study uses accounting professionals from an international setting to test the individualism and power distance cultural dimensions developed by Hofstede [Culture’s Consequences (Sage Publications, Beverly Hills, CA) 1980]. Six countries, which appropriately represented high and low values on the Hofstede dimensions, were chosen for the survey of ethical beliefs. Respondents (n = 249) from the six countries were requested to supply their agreement/disagreement with eight questionable behaviors associated with the work environment. Each of these behaviors contained an individualism and/or power distance cultural component for the responding accountants to consider. The results of the cultural analysis indicated significance on five of the eight survey items. Results lend support for the presence of the individualism cultural element in the ethical responses of the accountants surveyed.     

新制度经济学有争议的四大问题

新制度经济学在发展过程中面临着一些有争议的问题,从方法论上讲,存在着个人主义方法论与整体主义方法论之争;从理论基础上讲,存在着是新古典经济学还是演化经济学作为新制度经济学理论基础的问题;从人类行为研究来讲,存在着规则遵循者与理性最大化之间的关系问题;从制度形成来讲,存在着自然演化与人为设计之争.     

心理集体主义、换位思考与员工创造力的关系:挑战性压力的交互作用

科技型企业员工创造力成为企业家和学者们越来越关注的一个话题。结合挑战性压力情景因素,分别探讨了心理集体主义和换位思考对科技型企业员工创造力的影响。实证结果表明,心理集体主义(换位思考)与挑战性压力对员工创造力存在交互影响。具体来说,高挑战性压力—低心理集体主义(换位思考)或者低挑战性压力—高心理集体主义(换位思考)的组合形式对员工创造力的影响效果较好。高挑战性压力—高心理集体主义(换位思考)或者低挑战性压力—低心理集体主义(换位思考)的组合形式对创造力的影响效果较差。     

建国以来我国社会政策的价值转变

经过多年的市场经济实践,我国社会政策的价值观念发生了显著变化。曾经流行一时的“大公无私”、“兴公灭私”早已变成历史口号,忽视个人福利的虚幻集体主义也被真实的集体主义所取代,平均主义更是受到普遍的唾弃,社会政策的价值取向从差别性的家长主义向差别性的剩余主义转变。公私观和义利观、集体观和公平观很大程度上只是社会政策的价值指导和价值目标,真正对普通公民的福利产生直接影响的是社会政策的价值取向。     

社会主义集体主义原则研究视域的新开辟

社会主义集体主义的重要性应该通过社会为实现共同目的而需要合作的视角来说明,社会主义集体主义的科学性可以同过去各种形态的集体主义比较来显现,社会主义集体主义的新内涵有各种层面的依据来证明,社会主义集体主义的有效运行来自于个人与集体的双向制约机制的建立。     

Does workplace industrial action increase trade union membership? An exchange relationship approach to union joining and leaving behaviour

This paper investigates the impact of industrial action at the workplace on union membership behaviour, in the form of joining (by non-members) and leaving (by members). It examines the issue from the perspective of exchange relationship theory. It is hypothesised that industrial action deepens the collective social and ideological aspects of exchange relationships and loosens the weaker individualist economic aspects, causing more workers to join than to leave a union. The data set comprises survey responses of random samples of individual workers continuously employed in the same workplace and collected at two points in time. Logistic regression is employed to analyse the data. The results demonstrate that workplace industrial action is associated with union joining but has no significant effect on members' leaving behaviour. Implications for union organising are discussed.     

The work–family interface in Korea: can family life enrich work life?

Using data obtained from 363 Korean civil servants, we examine the mechanism of family-to-work enrichment. Although individualistic Western work–family literature predicts that resources from the family role, both instrumental and affective, will improve the work role by mitigating the negative job stress–job satisfaction relationship, data from collectivistic Korean society show an unexpected opposite effect – an accentuating, not a mitigating moderating effect. Family resources – especially affective resources – may function as an additional work stressor rather than enrich the work role under collectivists' weak identity separation between work and family roles. This study thus reveals the cultural biases in the extant Western work–family literature by showing that the cultural variance in role identity separation/integration may underlie the mechanism of family-to-work enrichment.     

Managing the consumer-based brand equity process: A cross-cultural perspective

Most consumer-based brand equity (CBBE) models are linear and fail to capture the complexity of the brand equity construct and its benefits in terms of key consumer behavioral outcomes. More complex and dynamic models focusing on CBBE as a process often lack empirical support particularly from more than one country. This study builds on and extends previous research by empirically examining the configural nature of the CBBE building process cross-nationally, and by investigating differences vis-a-vis key consumer behavioral outcomes (namely, willingness to pay a price premium, brand recommendation and repurchase intention). These differences are postulated and explained through culture theory particularly the cultural dimension of individualism/collectivism. Using fuzzy-set/Qualitative Comparative Analysis (fs/QCA), survey data from Greece and Germany support the robustness of the extended CBBE model. The model shows that overall brand equity and consumer behavioral outcomes are created through the brand building, brand understanding, and brand relationship blocks, and identifies core causes and common patterns across countries providing a useful diagnostic tool for international brand management.     

个人主义:乡村社会组织化思想资源和价值支撑——基于西方路径与经验反思的视角

不同的文化信仰会引起不同的组织发展路径,进而影响博弈的规则,并最终影响到社会制度性结构的确定。西方经过了启蒙运动中的自由主义、功利主义及个人主义等思潮洗礼,形成了社会现代性的基本精神特征:以市场社会为基础的个性解放与主体自由、社会契约、经济自由。其客观实在就是独立于国家权力的自治的市民社会。西方的基层社会组织化、农业合作化正是这一现代性的历史趋向在经历了深刻的社会化修正后的一项成果。将根植于西方个人主义土壤中的社会组织化制度——合作社,移植到中国的以传统集体主义为核心价值观的社会中,其发生异化或难以很好成长是情理之中的事情。这也就是50年来"中国一直没有一种合作制机构真正成功过"的文化根源和精神制约。因为组织化、合作化首先孕育于个人主义的发展过程,然后才逐渐形成。     

团队中“投桃报李”的交换关系如何影响员工创新?——职场精神力与集体主义倾向的作用

创新是企业乃至国家兴旺发达的不竭动力,团队成员作为组织中员工交互最为频繁的社会交换关系,对员工创新极大产生影响。基于社会认同理论,构建一个有调节的中介模型,探究团队成员交换对员工创新行为的作用机制。运用SPSS 23.0和Amos 22.0对412份问卷进行分析,研究发现,团队成员交换以职场精神力为部分中介正向影响了员工创新行为,其中,集体主义倾向在上述关系中起到了调节作用,即员工集体主义倾向越高,团队成员交换对职场精神力的影响越大,从而对创新行为影响越大。研究结论在理论与实践上为组织创新管理和团队管理提供了重要的启示。