The relation between national cultural dimensions and tax evasion

Although penalties and audits exist, tax evasion is a widespread phenomenon and continues to be a problem for many countries. National culture may contribute to a further understanding of intentional noncompliance across countries. In this study, we investigate the influence of national culture on tax compliance levels across 50 countries. Using Hofstede's (1980) cultural framework as a basis for our hypotheses, we find that a noncompliant country's profile is characterized by high uncertainty avoidance, low individualism, low masculinity, and high power distance. Our results have implications for both research and practice. This is the first study to employ Hofstede's cultural framework as an explanator of international tax compliance diversity and serves as the starting point for the development of an international tax compliance framework. Tax policy implications also are addressed.     

Perceptions of Business Ethics in a Multicultural Community: The Case of Malaysia

Leaders and managers of today's multinational corporations face a plethora of problems and issues directly attributable to the fact that they are operating in an international context. With work-sites, plants and/or customers based in another country, or even several countries, representing a vast spectrum of cultural differences, international trade and offshore operations, coupled with increased globalisation in respect to political, social and economic realities, contribute to new dilemmas that these leaders must deal with. Not the least of these being a Code of Ethics and ethical decision making.This paper examines the differences in culture between a group of managers from the United States and similar group from Croatia using Hofstede's theory of International Cultures. The study explores how these cultural dimensions may help in our understanding of the differences in reported whistleblowing. The authors then postulate four hypotheses regarding various aspects of whistleblowing. These Hypotheses were than tested using a survey administered to a sample of U.S.A. and Croatian managers. Finally, the paper discusses the findings and practical implications for contemporary managers in the international arena.     

Managing International Distribution Channel Partners: A Cross-Cultural Approach

Although the topic of conflict has been extensively studied in the distribution channels literature from a domestic perspective, there is relatively little published research examining the construct within the international distribution channels context. This is of particular concern because cross-national channel partnerships are on the rise, and divergent cultures may engender heightened conflict, which has a deleterious effect on channel performance. This article explores the extent to which different channel leadership styles, predicated on Hofstede's dimensions of national culture, can be effective strategies to manage conflict in international distribution channels. Specifically, the article examines whether the relationship between leadership style and conflict in international distribution channels is moderated by national culture. Additionally, the impact of manifest conflict on international channel partner performance is investigated. A conceptual model and research propositions are developed. The use of leadership styles to manage disagreements among international channel partners is argued to be culturally specific. International channel management implications and directions for future research are suggested.     

中美文化禀赋差异和国际贸易进入策略探索

在文化禀赋差异下,中美贸易进入,文化禀赋差异既是一种挑战,又是一个竞争优势来源。根据国际贸易文化互补和文化禀赋理论,采用霍夫斯德跨文化研究模型,分析了中美文化差异,跨文化禀赋贸易必须慎重对待文化禀赋差异,通过跨文化理解和跨文化沟通来尽量消除文化禀赋差异带来的不利影响,选择合适的贸易进入方式。     

What constitutes a constitutional amendment culture?

Why are some constitutions amended frequently and others hardly at all? An obvious candidate determinant is constitutional rigidity, i.e., the size and number of procedural barriers to amendment. Given some demand for amendment, greater rigidity implies a smaller supply. However, measures of rigidity often do not correlate significantly (or even with the predicted sign) with amendment rates. Ginsburg and Melton (2015) argue that amendment culture – “shared attitudes about the desirability of amendment” – is a more important determinant of amendment rates. We study up to 128 constitutional episodes from 54 countries and estimate relationships between amendment rates and Hofstede cultural indices. Cultures that are more individualistic and less prone to uncertainty avoidance are associated with higher amendment rates. When cultural dimensions are controlled for, the lagged amendment rate (Ginsburg and Melton’s proxy for culture) is not a robust correlate.     

Cross‐cultural tourist behaviour: a replication and extension involving Hofstede's uncertainty avoidance dimension

Hofstede's five cross‐cultural dimensions have been broadly applied in the literature. Money and Crotts recently applied the dimension of uncertainty avoidance to a matched sample comprised of low uncertainty avoidance German and high uncertainty avoidance Japanese tourists, finding their behaviours consistent with those behaviours predicted by Hofstede. This study both replicates and extends their research across a representative sample of first time leisure visitors to the USA representing 58 nations. It was found that visitors from high uncertainty avoidance cultures exhibited behaviours consistent with those of the Japanese in the Money and Crotts research, whereas visitors from low‐uncertainty avoidance cultures behaved similarly to their German subjects. Such findings, across a broad sample population, validate the original research through a more rigorous test of its propositions, provide increased confidence regarding their generalisability, and further contribute to our understanding of the influence of national culture on tourist behaviour. Copyright © 2004 John Wiley &Sons, Ltd.     

Cultural Differences Between U.S. and Russian Students

Abstract

The study explores differences in U.S. and Russian national work-related values. Comparing the results obtained using Hofstede's 1994 instrument with earlier, but very limited U.S. and Russian studies, differences in value orientation of U.S. and Russian cultures were found. A comparative examination of value orientations of U.S. (n = 73) and Russian (n = 75) students found differences that may affect international alliances. Despite exposure of Russian students to Western values, their cultural values remained almost totally unchanged. The study upheld cultural divergence. Implications for practice and future research are offered.     

基于Hofstede民族文化维度视角看汉俄酒文化差异

汉俄两个民族拥有不同的文化,文化差异会成为阻止不同文化直接顺利交流的障碍,甚至可能会产生误解和冲突。文化的不同不仅是风俗习惯的问题,也反映了汉俄两个民族文化价值观的差异。采用Hofstede的五个文化维度对汉俄酒文化的差异进行比较是一个全新的视角,对汉俄两个民族有效顺利地进行跨文化交际具有一定积极的意义。     

The relationship between attitudes toward diversity management in the Southwest USA and the GLOBE study cultural preferences

This study investigates the importance of diversity management as it relates to the GLOBE study cultural preferences. A survey of 225 students in undergraduate and graduate programs at a private Texas University concluded that collectivism was a strong predictor of how positively participants rated their organizations support for diversity, diversity recruitment efforts, diversity training for mentors, and employees with disabilities. The participants were nontraditional students who were also employed in a wide array of organizations. Collectivism and assertiveness were both strong predictors with regard to participant's ratings of chief executive officer (CEO) support of diversity and the organization's overall diversity training. With regard to leadership dimensions, humane-oriented leadership was a positive predictor of preference for a collective culture, which predicts diversity management ratings. Team-oriented leadership also predicted ratings of diversity management. The results of the study indicate that promoting a more collectivist rather than individualistic culture is associated with the increased rating of organizational diversity practices. Furthermore, it strengthens the argument that with the increase in globalization, organizations must be prepared to re-evaluate their policies and know when to adapt to changes in organizational culture.     

National culture and (dis)trust in banks: Cross-country evidence

We examine to what extent a specific aspect of national culture—uncertainty avoidance—can explain cross-country variations in (dis)trust in banks. Relying on data from the World Values Survey, we find that trust in banks is lower in countries that score high for Hofstede's uncertainty avoidance index. Similarly, with Global Findex data, we find that financial exclusion due to a lack of trust in banks is high in high uncertainty avoidance cultures. These results highlight the need for a more culturally aware approach when designing consumer protection measures for the banking sector.