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There is a prominent gap in investigations on cultural experiences outside the Western, educated, industrialized, rich, and democratic societies (WEIRD) context. The significance of this study lies in its potential to expand our understanding of cultural influences on decision-making, encouraging intercultural relations, and inclusion, and offering positive social changes in our global society. This phenomenological study explored the cultural influence on the decision-making processes of individuals from non-WEIRD cultures, identifying the significant role culture plays in forming human behavior and cognitive processes when making decisions. The research questions explored the cultural influence on the decision-making processes of individuals framed within Hofstede’s cultural dimensions theory. The sample included 13 participants from six non-WEIRD countries: Puerto Rico, Jamaica, Bolivia, Haiti, Nicaragua, and Nigeria, who are 18 years or older, speak English as a second language, born and raised in their country of origin, at least until they were 18 years old, and have lived in the United States for less than 5 years. Interviews with participants identified three key themes: growth mindset, consciousness, and empowerment. Findings indicated key barriers, such as language and prejudice. Favorable factors included resilience and a growth mindset which influenced the participant’s decision-making process. The findings demonstrate the significant cultural influence on the decision-making processes of individuals. The implications affect several domains including theoretical perspectives, psychological practice, social attitudes, and the church. By conducting further research, a better understanding at a global level of the cultural influence on the decision-making processes of individuals can be gained.

Crises are becoming increasingly prevalent in today’s world. Their increased frequency and interconnectedness pose challenges, especially to multinational organizations characterized by diverse cultures among their employees or subsidiaries. This makes it surprising how little attention has been paid to the influence of culture on crisis leadership. To reduce this gap, this qualitative study investigates the influence of culture on crisis leadership and its effectiveness, focusing on the relationship between organizational leaders and followers during a crisis. We furthermore investigate to what extent leaders consider cultural influences in their internal communication and decision-making approaches during a crisis. Semi-structured interviews with 11 renowned crisis management consultants were conducted, focusing on their real-world observations about the influence of culture on crisis leadership. The results reveal that cultural factors significantly influence crisis leadership effectiveness. Both leaders' backgrounds and followers' cultural expectations play crucial roles. However, there is only limited consideration for culture during a crisis, and leaders typically do not adjust their communication and decision-making approaches to reduce negative cultural effects. Under high-stress and time-sensitive conditions, leaders tend to face cultural biases and revert to a narrower worldview, focusing on immediate crisis resolution. Therefore, cultural sensitivity among crisis leaders remains a rarity, reducing their understanding of the risks associated with diverse cultures during crises. As crisis theory and practice often do not align, this study is a relevant first step for organizations to understand the issues of cultural bias and narrow world views during crises, encouraging deeper dialogue on this topic and inclusion of it in crisis training and preparation.

The term mergers and acquisitions (M&A) is a collective name for a certain type of financial transaction, in which two organizations become a single entity (Rosenthal 2002, Seo & Hill 2005, Silhan 1994). In the post-M&A transaction process, the phase of integrating the organizations together emerges. These strategies can either be to absorb the acquiring organizations into the acquirer's entity or let the acquiring organizations stay fully preserved as stand-alone organizations. Another integration strategy includes transforming both organizations, where both parties adapt to each other (Marks & Mirvis 2010). Despite the vast number of resources poured into the field, M&A transactions still have a high faliure rate (Homburg & Bucerius 2006, Marks 2001, Saunders et al. 2009). A failed M&A transaction does not only result in the loss of financial capital for the involved organizations but could also lead to people losing their jobs and potential environmental consequences. Because of this organizations become less efficient and therefore must spread their resources on activities that do not yield a positive result (Marks & Mirvis 2010, Schweiger & Goulet 2005). With Boateng & Lodorfos (2006) uncovering how “culture plays a key role in theintegration process and consequently the overall success of M\&As" and Hofstede (2001)claims that organizational culture are possible to manipulate. With these key statements,the purpose of this study is to investigate organizational culture and its role in theintegration process. The following research questions were created: 1.How do managers from different organizational cultures perceive the same integrationstrategy into a knowledge-centered organization? 2.How can an acquiring organization work with different organizational cultures during anintegration? In the thesis, we studied multiple organizations, the "umbrella organization" whichspecializes in conducting M&A transactions as, Termen mergers and acquisitions (M&A) är ett samlingsnamn för en viss typ av finansiell transaktion, där två organisationer går ihop och blir en enda enhet (Rosenthal 2002, Seo & Hill 2005, Silhan 1994). I processen efter M&A transaktioner uppstår fasen med att integrera organisationerna tillsammans. Dessa strategier kan antingen vara att absorbera de förvärvande organisationerna i förvärvarensenhet eller låta de förvärvande organisationerna förbli helt bevarade som fristående organisationer. En annan integrationsstrategi inkluderar att transformera båda organisationerna, där båda parter anpassar sig till varandra (Marks & Mirvis 2010). Trots den stora mängd resurser som läggs på att studera M&A transaktioner har de fortfarande en hög misslyckande grad (Homburg & Bucerius 2006, Marks 2001, Saunders et al.2009). En misslyckad M&A transaktion leder inte bara till förlust av finansiellt kapital för de inblandade organisationerna utan kan också leda till att människor förlorar sina jobb och potentiella konsekvenser för hållbarhet. På grund av detta blir organisationer mindre effektiva och måste därför sprida sina resurser på aktiviteter som inte ger ett positivt resultat (Marks & Mirvis 2010, Schweiger & Goulet 2005). Boateng & Lodorfos (2006) avslöjade hur "kultur spelar en nyckelroll i integrationsprocessen och följaktligen den övergripande framgången för M&As" och Hofstede (2001) hävdar att organisationskulturen är möjlig att manipulera. Med dessa nyckelpåståenden är syftet med denna studie att undersöka organisationskultur och dess roll i integrationsprocessen. Följande forskningsfrågor skapades: 1.Hur uppfattar chefer från olika organisationskulturer samma integrationsstrategi in i en kunskapscentrerad organisation? 2.Hur kan en förvärvande organisation arbeta med olika organisationskulturer under en integration? I avhandlingen studerade vi flera organisationer. Den förvärvande organisationen, "paraplyorganisationen", är

Företagskultur har en betydande roll i hur ett företag ska bli framgångsrikt visar aktuell forskning. I föreliggande studie undersöks hur företagskulturen uppfattas av anställda och vilka olika lärande som används för att kommunicera och förmedla kulturen till medarbetare. Undersökningen innefattar en jämförelse mellan svenska och spanska medarbetare, där den senare arbetar i en tvärkulturell miljö. Frågeställningarna i studien behandlar vilka egenskaper som kännetecknar kulturen i ett framgångsrikt företag och hur medarbetare kan integrera sig i företagskulturen genom olika lärandemetoder samt om det råder någon skillnad i uppfattningen av kulturen mellan de svenska och spanska medarbetare. Studien inkluderar Hofstedes kulturella dimensioner som hjälp för att förstå medarbetarnas tolkning av företagskulturen utifrån sin nationella kultur. Dessutom användes Nygrens teori om det livslånga lärandet och Scheins tre kulturella nivåer inom företagskultur. Studien har använt sig av en kvalitativ ansats med semistrukturerade intervjuer för att undersöka företagskulturen på ett fallföretag. Studiens resultat visar att kulturen i ett framgångsrikt företag har en stark gemenskap utöver en likvärdig och enhetlig uppfattning om företagskulturen. Den mest framträdande uppfattningen är att kulturen förmedlas via vardagliga situationer där det visas genom handlingar. Undersökningen visar ingen större skillnad i uppfattningen om kulturen mellan svenska och spanska medarbetarna, därmed finns inget behov av att anpassa inlärningen av företagskulturen för medarbetare. En förutsättning som studiens resultat visar är att kulturen måste kommuniceras tydligt och mottagits likvärdigt för medarbetare i en tvärkulturell miljö. Detta inkluderar dock inte det eventuella behovet av att anpassa hur kulturen förmedlas för samtliga medarbetare på en individuell nivå., Current research shows that corporate culture has a significant role in how a company will be successful. The present study investigates how the company culture is perceived by employees, and which different learning methods are used to communicate and convey the culture to employees. The research includes a comparison between Swedish and Spanish employees, where the latter works in a cross-cultural environment. The questions in the study deal with the characteristic traits in the culture of a successful company and how employees can integrate into the company culture through different learning methods and whether there is any difference in the perception of the culture between the Swedish and Spanish employees. The study includes Hofstede's cultural dimensions to help understand the employee’s interpretation of the company culture based on their national culture. In addition, Nygren's theory of lifelong learning and Schein's three cultural levels within corporate culture were used. The study has used a qualitative approach with semi-structured interviews to examine the corporate culture in a case study design in a single organization. The result of the study reveals that the culture of a successful company has a strong feeling of community in addition to an equal and uniform perception of the company culture. The most prominent view is that culture is conveyed via everyday situations where it is shown through actions. The research identifies no major difference in the perception of the culture between the Swedish and Spanish employees, thus there is no need to adapt the learning of the company culture for employees in a cross-cultural environment. A prerequisite that the study results show is that the culture must be communicated clearly and received equally for employees in a cross-cultural environment. However, this does not include the possible need to adapt how the culture is conveyed to all employees on an individual level.

This article carries out a comparative analysis between a group of six countries made up of Australia, Canada, Finland, Sweden, the United Kingdom, and the United States, on the one hand and Chile, Colombia, Mexico, and Peru, on the other hand. These countries were selected from the differences that they present in terms of social progress, entrepreneurship, and culture. The objective is to find relationships among certain informal institutions, the level of entrepreneurship and social progress. The type of study is descriptive and exploratory, with correlational scopes, where information from the cultural dimensions of Hofstede Insights (2018), the Global Entrepreneurship Index of 2018 and the Social Progress Index of 2018 is used. On a general level, results show correlations that reveal a tendency of the more developed countries to register a lower power distance, less aversion to uncertainty and a preference towards individualism, besides greater social progress and better environmental quality., Este artículo expone una comparación entre seis países; por un lado, Australia, Canadá, Estados Unidos, Finlandia, Reino Unido y Suecia y, por el otro, Chile, Colombia, México y Perú; seleccionados a partir de las diferencias que presentan en cuanto al nivel de progreso social, emprendimiento y cultura. Como objetivo, se plantea encontrar relaciones entre determinadas instituciones informales, el nivel de emprendimiento y el progreso social. El tipo de estudio es descriptivo y exploratorio, con alcances correlacionales; donde se utiliza información de las dimensiones culturales de Hofstede Insights (2018), el Índice Global de Emprendimiento de 2018 y el Índice de Progreso Social de 2018. Los resultados muestran correlaciones que, a nivel general, revelan la tendencia de los países más desarrollados a registrar una menor distancia de poder, menor aversión a la incertidumbre y una preferencia hacia el individualismo, además de mayores niveles de emprendimiento, mayor progreso social y una mejor calidad ambiental.

Shopping online has become a routine for people of the whole world, especially for younger generations who attempt to save their time and effort with buying all kinds of products via the internet. Quite a lot of online orders are overpacked. Excessive packaging deepens the environmental crisis, and fosters consumer disappointment, even anger, since the society is becoming more environmentally conscious. It results in decrease of customer satisfaction with the retailer, worsens word of mouth and leads to lower repurchase intention. This thesis studies the effect of excessive delivery packaging on consumer post-purchase behavior in different cultures. Such underlying mechanism as the level of environmental consciousness, caused by cultural differences was tested for the moderating influence, while perceived sustainability and perceived convenience were tested for the mediating effect of this process. A 2x2 Between Subjects online experiment was conducted with two conditions (excessive vs non-excessive delivery packaging) and among two country divisions (low level of environmental consciousness vs. high level of environmental consciousness). With a sample size of 124 participants, eight hypotheses and 24 sub-hypotheses were studied. The data was analyzed using the tools of SPSS. We compared customer post-purchase behavior in Austria and Germany, and in Russia. The results demonstrate that excessive delivery packaging in the setting of online shopping negatively affects customer satisfaction with the retailer, WoM and repurchase intention. The relationship is mediated by perceived sustainability and perceived convenience. No moderating effect of the level of environmental consciousness has been detected. Additional findings, as well as theoretical and managerial implications are provided., submitted by Ekaterina Goriacheva, Masterarbeit Universität Innsbruck 2023

This paper studies the use of ostensive-inferential communication as an advertising persuasion strategy from a diachronic and contrastive perspective between Spanish and French. A corpus of five car advertisements in Spanish and their French equivalents published in 2017 and 2022, respectively, was chosen. A descriptive and interpretative analysis was carried out based on a theoretical framework related to pragmatics and intercultural theories in order to examine the differences and explore the necessary adaptation of the advertising discourse to its addressee, which requires taking into account the differences of each culture so that the message fulfils its communicative intention., Cet article étudie l'utilisation de la stratégie ostensive-inférentielle comme ressource persuasive dans le discours publicitaire d'un point de vue diachronique et contrastif entre l'espagnol et le français. Un corpus de cinq annonces dans le domaine de la publicité automobile a été sélectionné dans des publications françaises et espagnoles en 2017 et 2022. Une analyse descriptive et interprétative a été réalisée sur la base d'un cadre théorique lié à la pragmatique et aux théories interculturelles afin d'examiner les différences et d'explorer la nécessaire adaptation du discours publicitaire à son destinataire, ce qui nécessite de prendre en compte les différences de chaque culture afin que le message remplisse son intention communicative., Este trabajo estudia el uso de la estrategia ostensivo-inferencial como recurso de persuasión en el discurso publicitario desde una perspectiva diacrónica y contrastiva entre el español y el francés. Se ha escogido un corpus compuesto por cinco anuncios del ámbito de la publicidad automovilística extraídos de publicaciones francesas y españolas en 2017 y en 2022. Se ha llevado a cabo un análisis descriptivo e interpretativo partiendo de un marco teórico relacionado con la pragmática y las teorías interculturales con el fin de examinar las diferencias y explorar la necesaria adaptación del discurso publicitario a su destinatario, lo que exige tener en consideración las diferencias propias de cada cultura para que el mensaje cumpla con su intención comunicativa.

With this first systematic review of specific literature about diaspora marketing, it was found that this emerging literature focuses mainly on opportunities related to trade, tourism, and the acculturation between countries with different languages in only one host country. This research contributes toward a greater understanding of diaspora buying behavior using the construal leveltheory, specifically regarding the purchase of nostalgic products and services, examining the case of Venezuelan diaspora in the broader international context of five host countries: Colombia, Peru, Chile, Ecuador, and Panama Another contribution is the use of e-WOM metrics derived from advertising posts on Instagram. The results show that diaspora consumers in host countries that have higher levels of individualism, less masculinity, and are further geographically from their homeland seek to consume greater amounts of nostalgic products., Esta primeira revisão sistemática da literatura sobre marketing de diáspora revela que os emergentes estudos têm por principal foco as oportunidades relacionadas ao comércio, turismo e a aculturação de pessoas em diáspora originárias de diversos países com idiomas diferentes em relação a apenas um país anfitrião. Esta pesquisa contribui para uma maior compreensão do comportamento de compra de comunidades em diáspora, especificamente em relação a produtos e serviços nostálgicos, usandoa Teoria do Nível de Interpretação e considerando o caso da comunidade venezuelana em diáspora no contexto internacional mais amplo de cinco países anfitriões: Colômbia, Peru, Chile, Equador e Panamá. Outra contribuição do estudo é o uso de métricas e-WOM derivadas de postagens de publicidade no Instagram. Os resultados mostram que consumidores em diásporavivendo em países com níveis mais elevados de individualismo, menor masculinidade e maior distância geográfica de sua terra natal, tendem a apresentar maior consumo de produtos nostálgicos., A través de esta primera revisión sistemática de la literatura específica del marketing de la diáspora, se encontró que ésta literatura emergente está enfocada en las oportunidades de comercio, turismo y aculturación entre personas de países con diferentes idiomas en un solo país anfitrión. Esta investigación contribuye a comprender el comportamiento de compra de la diáspora,específicamente con respecto a productos y servicios nostálgicos, en un contexto internacional más amplio considerando cinco países anfitriones: Colombia, Perú, Chile, Ecuador y Panamá, y utilizando la teoría del nivel de conceptualización. Otra contribución es la utilización de las métricas e-WOM derivadas de publicaciones publicitarias en Instagram. Los resultados muestran que los consumidores de la diáspora de los países anfitriones con una mayor cultura individualista, una menor masculinidad y una mayor distancia geográfica de su tierra natal prefieren el consumo de productos nostálgicos.

The aim of this exploratory study is to research individual and cultural strategies of learning from failure amongst German, Indian and Swedish university students. Our research provides (1) a framework of typal similarities of failure learning within the national cultures of Germany, India and Sweden, as well as (2) understanding of cultural effects on failure learning and (3) insights for entrepreneurship educators to develop programs that steer discussions and reflections on the event of failure as a likely part of the entrepreneurial process. Thus, this research provides a new brick of understanding as our results show that both culture-based strategies as well as culturally independent typical subjectivities in learning from failure exist for the three nations Germany, India and Sweden. The defined typologies can broaden our understanding of learning from failure at an intermediate level, bridging the gap between cultural and individual factors. Furthermore, our paper showcases the suitability of Q methodology to bring to front individual beliefs as well as group-specific opinions in higher education by discussing the methodological capabilities and challenges as experienced during our study., CC BY 4.0Corresponding author: E-mail address: borje.boers@his.se (B. Boers).

Purpose: The article describes how cross-cultural communication might impact purchase decisions in the fourth stage of the decision-making process. It also examines how cultural value influences the Ghanaian consumer. The results and conclusions aim to help MNEs comprehend Ghanaian culture. Literature review: The reviewed literature discussed cross-cultural communication. Such as Hofstede's cultural aspects and how they affect the purchase decision. The author offered six hypotheses for the research model from the literature review. Methodology: A quantitative research design was used with a deductive research technique. An online questionnaire constructed with Google Forms was used to collect primary data, and it received 154 replies. Descriptive statistics, Cronbach's alpha, and Pearson's correlation were used to analyse the data. Findings: Hofstede's cultural qualities are positively linked to purchase decisions. Indulgence is the most vital link. The correlation research linked buying decisions to Hofstede's cultural characteristics. Positive connections were made. The thesis author analyses empirical data showing that Ghanaians keep to their culture but also follow trends.

It is well known that design of a product is a key driver of the success or failure in this field. In industrial design, product design process is not entirely controlled by physical conditions as material properties, the structural strength or production constrains. Besides usability, ergonomics and functionality it is also influenced by many known and unknown factors. One of them is culture, because culture affects the way users respond to the product. And not only the culture of users, but also the designer’s own culture, their aesthetic preferences, emotions and other non-physical aspects. For that reason, any activity of product design must include the knowledge of culture. For understanding the relation between culture, designer, users and the product itself—modern product design has to involve also the concept of sustainability and (especially) the connection between culture and sustainability. In this respect, there are nowadays a lot of talk about the so-called UX (user experience) design, which also be discussed in this article.

Citizens' tax compliance should not only respond to the quality of formal institutions, but might also be culturally driven. We contribute to this literature by investigating whether tax morale, an individual's intrinsic non-pecuniary motivation to comply with taxes, is associated with the cultural values (following Hofstede's typology) held by this individual. The analysis exploits four waves of the European Values Survey (1981-2010) across 48 countries. The cultural dimensions are constructed through a polychoric principal component analysis on a set of relevant survey items consistent with Hofstede's definitions. Ordered logit estimations suggest that although values of individualism and femininity are associated with higher individual's tax morale, power distance and uncertainty avoidance are associated with lower tax morale. These results remain consistent as we increase the level of granularity of our investigation through within-region analyses and, subsequently, within-cohort analyses. We argue that these results inevitably enrich the emerging debate about cultural values and citizens' compliance with formal institutions. They also indicate that societal culture as well as individual values should be considered when designing policies aiming to improve tax compliance.

This paper analyses the negative reviews that some users of social services in New York and Madrid posted on Google. The aim is to relate the impoliteness strategies that the users of these centres reported to have received or that they issued themselves with the cultural values of the groups they belong to. To achieve this, twenty American and Spanish centres were analysed, obtaining more than two hundred negative comments that, qualitatively and quantitatively analysed, were related to impoliteness strategies. These impoliteness strategies were linked to the four social characteristics already presented in a previous study. Also, the chi-square formula was applied to the data. Thus, this study has shown that the use that speakers make of impoliteness strategies is related to the cultural values of the group they belong to.

This study aims to identify the cultural factors that influence the adoption of information and communication technologies (ICT) and the Internet, according to the academic literature, in order to generate a framework for future lines of research that will contribute to the reduction of the digital divide. For this research, a systematized review of research published in Spanish and English in the Scopus database and in the Google Scholar search engine, between 1970 and 2020 in all types of geographic regions, was carried out. As a result of the search, 138 publications were identified, of which 21 were selected and evaluated. The analysis of the information was organized in two stages: in the first, bibliometric data were reviewed and in the second, cultural factors influencing the adoption of ICTs and the Internet. Among the findings was that 81% of the publications were made in urban areas, while South Africa was the country with the highest number of publications. The cultural factors that influence the adoption of ICTs and the Internet are: avoidance of uncertainty, power distance, individualism and masculinity. It should be noted that 43% of the documents found were published more than ten years ago and, due to technological evolution and cultural change in the regions of study: Australia, Fiji, Greece, Iran, Jordan, Malaysia, México, Saudi Arabia, South Korea, South Pacific, United States, countries of the American, Asian, African and European continents, European countries, Pakistan, Canada, South Africa and Taiwan, there is an opportunity to generate new research to explore the current cultural dimensions., Este estudio tiene como objetivo identificar los factores culturales que influyen en la adopción de las tecnologías de la información y comunicación (TIC) e internet, de acuerdo con la literatura académica, con el fin de generar un marco de referencia para futuras líneas de investigación el cual contribuya en la reducción de la brecha digital. Para esta investigación se llevó a cabo una revisión sistematizada de las investigaciones publicadas en español e inglés en la base de datos Scopus y en el motor de búsqueda Google Scholar, entre 1970 y 2020 en todo tipo de región geográfica. Como resultado de la búsqueda se detectaron 138 publicaciones, de las cuales se seleccionaron y evaluaron 21. El análisis de la información se organizó en dos etapas: en la primera se revisaron los datos bibliométricos y en la segunda los factores culturales que influyen en la adopción de las TIC e internet. Entre los hallazgos se encuentra que 81% de las publicaciones fueron realizadas en áreas urbanas, mientras que Sudáfrica fue el país que registró el mayor número de estas. Los factores culturales que influyen en la adopción de las TIC e internet son: evitar la incertidumbre, distancia de poder, el individualismo y la masculinidad. Cabe señalar que 43% de los documentos encontrados se publicaron hace más de diez años y, debido a la evolución tecnológica y el cambio cultural de las regiones de estudio (Arabia Saudita, Australia, Estados Unidos, Corea del Sur, Fiji, Pacífico Sur, Grecia, Irán, Jordania, Malaysia, México, Países del continente americano, asiático, africano y europeo, países europeos, Pakistán, Canadá, Sudáfrica y Taiwán), se detecta la oportunidad para generar nuevas investigaciones que exploren las dimensiones culturales actuales

Purpose – This study examines the drivers of country-level high Social Media Penetration (SMP) rate by considering the concurrent causation of cultural and socio-economic conditions. Method – Ninety-four countries across continents were analyzed using the set-theoretic configurational approach fuzzy set Qualitative Comparative Analysis (fsQCA 3.0). Findings – Results reveal that the adult literacy rate is the necessary condition and found four causal combinations for high SMP. Limitations – Limitations related to using secondary data at a single point and including only two socio-economic conditions in the design are recognized. Contributions to literature- This study is believed to be among the first to use QCA for testing and providing evidence of SMP as an outcome of cultural and social-economic conditions. It contributes to theory by advancing our knowledge of what combination of cultural and social-economic factors would result in high or low SMP. Practical Implications- This study provides managerial implications for both digital marketers and social media technology designers and suppliers. With the increasing connectedness in this digital age, global marketers should be more mindful and respectful of the expectations of their customers around the world and shape their decision-making processes accordingly. Social media can be a very effective tool to help global marketers learn about other cultures, overcome adjustment challenges, and establish as well as maintain relationships. All these can accelerate the integration into the host culture during their adaptation (Sawyer and Chen, 2012). Our study provides greater insights of what combination of cultural and social-economic conditions may facilitate or inhibit the adoption of their platforms. Our findings can also help social media managers in their global targeting initiatives. Customized social media programs can be designed to target a specific cluster of countries according to usage patterns based on te

In the past decade, electronic mechanisms have started to overtake the conventional methods of procurement for both governments and enterprises because of the cost and time saving effects of e-procurement. Economic theory suggests that the success of e-procurement depends on the number of bidders who participate in procurement auctions. In this paper, the authors investigate the cultural factors that affect the usage and perceived acceptance of e-procurement process. This study identifies cultural barriers for adoption of e-procurement, which is essential for the success of e-procurement systems. The authors analyze extensive Eurostat datasets using Panel Data regression methods. Based on the empirical findings of the paper, the authors develop the Unified E-procurement Model (UEM). This model describes the cultural perspective for a successful e-procurement system by combining cultural dimensions, the Technology Acceptance Model (TAM), and the Competition in Auctions Theory (CAT). The UEM exposes the working dynamics of cultural factors that affect participation to online procurement auctions and presents total savings achieved through higher participation of enterprises. The empirical findings of the paper have practical implications and provide a road map for an efficient e-procurement system implementation. Copyright © 2011, IGI Global.

This paper examines the differences in sustainability communication of the two Twitter profiles, Nestlé Germany and Nestlé France. The world's largest food company Nestlé is faced with the challenge of maintaining legitimacy towards international stakeholders through sustainability issues. The question arises whether the company is using the theory of cultural dimensions, which is widespread in management (Hofstede et al., 2010), in order to communicate sustainability in international markets in a target group-oriented manner. This also would be the case for the important European markets Germany and France. Additionally, the different classification of the two countries in the Food Sustainability Index 2019 raises the question of whether food sustainability is weighted differently in the two countries and whether communication about it is different.

This paper aims to fill a research gap in the area of consumer-citizen attitudes to business models for decentralized energy storage, at the level of households and buildings. The study focuses on the interaction of such attitudes and their underlying motivation factors with socio-cultural, contextual factors. Self-determination theory (SDT) is used as a theoretical framework, to connect interpersonal and contextual factors, addressing the question of how contexts influence the motivation to support energy storage. Drawing on SDT, this study examines the role of autarky (independence from the energy system), autonomy (control over energy management) and relatedness (degree of sharing required) in this regard, embedded and interpreted in the socio-cultural local context of two demonstration sites in Sweden and Portugal. A mixed method approach is used. Quantitative survey data provides information on local social and cultural dimensions, followed by stakeholder consultation workshops that elicit participants’ views on different models of decentralized energy storage. The findings raise questions of how to improve autarky and autonomy for prosumers, while keeping the need for time investment low and provide flexibility regarding the required degree of interaction between prosumers. Implications for business models and policy support for citizen-centered sustainable urban energy systems are derived., QC 20210302

In the latest era, the significant increase in technology adoption enhanced the online procurement process. In this study, the factors affecting the usage and perceived acceptance of e-procurement have been studied. The relationship between cultural properties of the countries and e-Commerce activities of enterprises are found to be significant. This analysis is particularly important for successful implementation of E-Procurement systems. Using e-Commerce data from EU countries, the empirical analysis in this paper has been run using Hofstede's cultural dimensions. Power Distance Index (PDI) and Uncertainty Avoidance Index (UAI) are found to be important cultural traits that impact e-Commerce behavior of enterprises. © 2008 IADIS.

In the latest era, the significant increase in technology adoption enhanced the online procurement process. In this study, the factors affecting the usage and perceived acceptance of e-procurement have been studied. The relationship between cultural properties of the countries and e-Commerce activities of enterprises are found to be significant. This analysis is particularly important for successful implementation of E-Procurement systems. Using e-Commerce data from EU countries, the empirical analysis in this paper has been run using Hofstede's cultural dimensions. Power Distance Index (PDI) and Uncertainty Avoidance Index (UAI) are found to be important cultural traits that impact e-Commerce behavior of enterprises. © 2008 IADIS.

Payment methods have been expanding rapidly in recent years. To develop effective strategies and to meet individuals’ payment satisfaction, financial institutions need to understand the factors that influence the payment preferences of individuals from different cultural backgrounds. This study aims to investigate the drivers of payment preference at the Point-of- Sale (POS) and the moderating effects of cultural dimensions. Drawing on the Diffusion of Innovation (DOI) Theory and contextual factors a conceptual framework was developed and tested using a two phases approach. In the qualitative phase, focus groups were conducted to explore the similarities and differences amongst Australians, Chinese, and Sri Lankans in terms of salient attitudes toward payment methods at the point-of-sale (POS). Two focus groups were conducted for Australia (n=12) and Sri Lanka (n=12), and individual interviews were carried out with 11 Chinese participants (total n=35). As a result, the initial framework (derived from the literature) was revised. In the quantitative phase, the developed framework for the study was tested. A questionnaire was developed using the key factors identified from the literature review and focus groups. An online survey was employed to collect data from Australia (n= 292), China (n= 358), and Sri Lanka (n= 309) using a convenience sampling technique. The partial least squares (PLS) technique was used to analyse 959 valid responses. The results showed that perceived relative advantage and social influence are positively associated, and perceived risks and perceived rewards are negatively associated, with payment preference. The effects of perceived compatibility and perceived situations on consumers’ payment preferences were non-significant. In terms of cultural dimensions, uncertainty avoidance positively moderated the negative relationship between perceived risks and payment preference. Furthermore, long-term orientation positively moderated the negative rel

Syfte: Syftet med denna studie är att belysa hur svenska ledare bemöter kulturella skillnader i Kina samt på vilket sätt de anpassar sig till en kinesisk arbetsplats. Vidare syftar studien till att identifiera eventuella utmaningar som kan uppkomma för svenska ledare på en kinesisk arbetsplats. Metod: Forskningen tillämpar en kvalitativ metod som utgår ifrån en deduktiv forskingsanstas. Studien använder sig av en komparativ forskningsdesign och implementerar semistrukturerade intervjuer för att utforska kulturella skillnader som svenska ledare upplever i Kina. Empiri och analys: I det empiriska avsnittet sammanförs en sammanfattning av de insamlade intervjusvaren som är indelade i tre huvudteman (kultur, ledarskap och kommunikation). Senare analyseras det empiriska materialet utifrån den teoretiska referensramen. Slutsatser: Slutsatserna som kan dras utifrån analysen av det empiriska materialet är att svenska ledare upplever olika typer av problem i form av ledarskap, kommunikation och kulturella koder. För att kunna handskas med dessa kulturella skillnader anpassar sig svenska ledare till den kinesiska företagskulturen. Dessutom anpassar svenska ledare en del av sitt egna ledarskap på arbetsplatsen, i samband med att kinesiska medarbetare anpassar sig till det svenska ledarskapet. Det uppstår alltså en ömsesidig anpassning., Purpose: The purpose of this study is to highlight how Swedish leaders encounter cultural differences in China and how they adapt to the Chinese workplace. Moreover, the study aims to identify any challenges that may arise for a Swedish leader in a Chinese workplace. Method: The research implements a qualitative method, based on a deductive research approach. The study uses a comparative research design and implements semi-structured interviews in order to study the cultural differences experienced by a Swedish leader in China. Empirical findings and Analysis: The empirical part presents a summary of the collected interview data separated into three main themes (culture, leadership and communication). Thereafter, the empirical material is analyzed using the theoretical reference frame. Conclusions: The conclusions that can be drawn from the analysis of the empirical material is that Swedish leaders experience different forms of complications regarding leadership, communication and cultural indications. To be able to deal with these cultural differences, Swedish leaders adapt to the Chinese corporate culture. In addition, Swedish leaders adopt a part of their own leadership in the workplace, in order for Chinese employees to adapt to the Swedish leadership. Therefore, a mutual adjustment from both sides appears.

Kulturen i en organisation påverkar hur medarbetarna tänker och agerar och är därför viktig att studera. Varje organisation består av gemensamma normer, värderingar och verklighetsuppfattningar som utvecklas när medlemmar samverkar med varandra. Syftet med studien är att jämföra två kulturanalyser som gjorts tidigare på två skolor i Sverige och jämföra dem för att hitta likheter och olikheter, samt förbättringsmöjligheter. Studien syftar till att besvara frågorna: Vad kännetecknar organisationens kultur? Hur påverkas organisationskulturen av mångfald? Hur påverkas organisationskulturen av ledarskapet? Som metod för studien användes Bergs brevmetod, där medarbetare i de studerade organisationerna fick skriva brev i vilka de beskrev hur de upplevde sin arbetssituation sedan jämfördes deras resultat., The culture of an organization affects how employees think and act and are therefore it is important to study. Each organization consists of common norms, values and perceptions of reality that develop when members interact with each other. The purpose of this study is to compare two cultural analyzes that were previously done at two schools in Sweden and compare them to find similarities and differences, as well as possibilities for improvement. The aim of this study is to answer the following questions: What characterizes the organization’s culture? How is the organizational culture affected by diversity? How is the organizational culture affected by leadership? As a method for the study, Berg's letter method was used, where employees in the studied organizations write letters in which they describe how they perceive their work situation then their results were compared.

The following study seek to examine how professionals within different organizations in Sweden work to deal with cases where Nigerian women have been forced into human trafficking through juju-rituals. The aim of the study is to examine how professionals relate to women’s beliefs, what opportunities women have for overcoming this spiritual control, and what strategies professionals use to try to undermine the spiritual control. The following study seeks to answer these questions through qualitative data based on five semi-structured interviews with professionals working in non-governmental organizations (NGOs), asylum agencies or as regional-coordinators. The result of the study indicate that the professionals constantly balance between efficiency and humanity in terms of trying to challenge Nigerian women’s perceived spiritual control. The professionals often perceive that there is a limit to how much the women’s beliefs can be called into dispute. Forcing Nigerian women to renounce their juju-faith is considered as a violation of women’s religious freedom. Furthermore, the result of the study indicates that how professionals relate to Nigerian women’s fear of juju may differ depending on occupational category. The result indicates that law enforcement authorities are more likely to explain the link between human trafficking and the use of juju as brainwash, while other NGOs strive to develop a deeper understanding of Nigerian women’s fear of juju’s subsequent effects. In conclusion, the study's findings show that the professionals claim that Nigerian women have different capabilities for dealing with the situation they are in. That the professionals want the women themselves to be agents in their religious lives indicate a respect for women's right to practice their religion, even if their choices are not an effective solution to their problems.

This research aims to provide a better understanding about the relationship between a user's cultural values and the emotional attachment they develop with products through a cross-cultural study on Australian and Iranian cultures. This research undertook two studies employing a mixed method approach comprising a quantitative study in the form of a survey and a qualitative study through in-depth semi-structured interviews. The outcomes were consolidated and analysed to inform the development of a framework to assist designers to increase sustainability by improving product attachment through encompassing a user's cultural attributes in their designs.

Culture can influence various aspects of the human resources of a company, including the selection and adaptation of the employee. In this vein, Hofstede’s Theory of Cultural Dimensions is presented as an option for further understanding of this issue. Objective: To understand the characteristics of the organizational culture of banking agencies based on Hofstede’s Theory of Cultural Dimensions. Method: The survey developed by Hofstede (2001), translated and adapted by Ferreira (2008) was applied to 68 respondents in ten Brazilian banking agencies in the Federal District in September 2017, with a response rate of 26.05%. Results: The cultural characteristics of the agencies studied were identified as a culture of high distance from power; collectivist with a high degree of femininity; and the high aversion to uncertainty. Conclusions: Similar results in relation to the Hofstede study for Brazil, with some accentuations in the control indexes of uncertainty and masculinity. Considerations were made to the aversion of uncertainty in the organizational field of financial institutions., Se entiende que la cultura puede influir en diversos aspectos en relación a los recursos humanos de una empresa, entre ellos la selección y adaptación del empleado. De esta manera, la Teoría de las Dimensiones Culturales de Hofstede se presenta como opción para mayor entendimiento de esta cuestión. Objetivo: Comprender las características de la cultura organizacional de las agencias bancarias de una institución financiera a partir de la Teoría de las Dimensiones Culturales de Hofstede. Método: Se aplicó el cuestionario desarrollado por Hofstede (2001), traducido y adaptado por Ferreira (2008) en diez agencias bancarias de Brasil en el Distrito Federal en septiembre de 2017. Fue totalizando la muestra de 68 encuestados de 261 posibles, con una tasa de respuesta de 26,05%. Resultados: Se identificaron las características culturales de las agencias estudiadas como una cultura de alta distancia del poder; colectivista; con alto grado de feminidad; y la alta aversión a la incertidumbre. Conclusiones: Resultados similares en relación al estudio de Hofstede para Brasil, con algunas acentuaciones en los índices de control de la incertidumbre y masculinidad. Se realizaron consideraciones pertinentes a la aversión de incertidumbre en el campo organizacional de instituciones financieras.

El propósito de este trabajo es tratar los aspectos culturales diferenciadores entre España y Corea del Sur según el Modelo de las seis dimensiones elaborado por Geert Hofstede (2010). Estas dimensiones culturales se aplicaron al proceso de aprendizaje de ELE de estudiantes coreanos en España, con el objetivo principal de realizar un análisis de caso para entender mejor las necesidades de estos estudiantes en el aula de ELE. En esta investigación ofrecemos un estudio de carácter cuantitativo basado en cuestionarios a veinte estudiantes coreanos. A través de sus resultados pretendemos ofrecer luz acerca de las causas sobre las que descansa la reticencia a hablar de los estudiantes coreanos en el aula universitaria de español como lengua extranjera, su falta de autonomía y su inusual dependencia de actividades de memorización, entre otros aspectos., This article deals with the cultural aspects that differentiate Spain and South Korea following Geert Hofstede’s model of six cultural dimensions (2010). These cultural dimensions were applied to the learning process of Spanish as a foreign language (SFL) by a group of Korean students in Spain, this work being based on a case analysis in order to better understand the needs of SFL students. This research is based on the study of quantitative data collected in surveys handed out to twenty Korean students. The results are aimed at shedding light on the causes that explain the reticence of students when it comes to interacting in the Spanish language classroom, their lack of autonomy and their unusual dependence on memorization activities, among other things.

Culture has a profound impact on interpersonal leadership, which refers to an everyday type of leadership involving leader interaction with subordinates. Typical interpersonal leadership actions include empowering, providing support and development, directing, following-up and giving feedback, as well as communicating and encouraging collaboration in teamwork. In early comparative leadership studies, variation in leadership behavior across countries was assumed to be due to cultural differences. This assumption was later empirically supported by cross-cultural leadership research. As leadership behaviors in multi-country studies did not demonstrate similar associative patterns regarding interpersonal leadership in different countries, the use of mainstream single-country derived leadership meta-categories was invalidated. New reliable, robust and culturally endorsed interpersonal leadership dimensions were developed and measured in large-scale, multi-country studies. These emerged from different perspectives: that of leader-centeredness measuring ideal leadership prototypes, and that of employee-centeredness, where subordinate preferences for interpersonal leadership are essential to granting the leader the "License to Lead." Deliberations on fundamental issues in studying interpersonal leadership across national borders in combination with contemporary trends, such as distance leadership, global virtual teams and intersectionality, led to the formulation of research implications and a research agenda for a better understanding of interpersonal leadership in the future.

Consumers' purchasing behaviour is affected at the microeconomic level by personal, psychological, situational, social and cultural factors. Beside the political and economic factors, culture with its beliefs, values, attitudes and traditions plays a substantial role also at the macroeconomic level in affecting national aggregate consumption, despite the recent phenomenon of globalisation. There is an evidence of excess sensitivity in European countries, which confirms that income change is a good predictor of consumption change. Clusters of European countries constructed according to single consumption functions correspond to some extent to the cultural affinity zones. Reactions (marginal propensity to consume) vary among formed groups of European countries and average consumption response is the highest in wealthier Western, followed by Central Europe and is the lowest in the South Europe. The results of this paper suggest that a stabilization policy may be more effective in an individualistic, hedonistic, rather a decentralised culture., info:eu-repo/semantics/openAccess

This study aims to uncover and find out the meaning behind traditional retailer's marketing patterns, customer attitudes toward the application of these patterns and more in analyzing the interactions between traditional retailers and their customers and to learn the subjective norms that occur in these marketing patterns.This research is a qualitative research with ethnometodology approach. The study was conducted by direct observation and in-depth interviews with traditional retailers and their customers. Informants were selected with criteria 5 R occupying rural areas of Kediri, the chosen ones were Blabak village, Kandat district, Kediri district and Blabak village, Pesantren district, Kediri city. The observations themselves were made during the sale and purchase transactions at each traditional store, which then conducted open interviews to reveal the subjective norms that occur in the marketing pattern. The results of observations and in-depth interviews in this study indicate that the four dimensions of Hofstade's culture, namely Power Distance, Collectivism, Femininity, Uncertainty Avoidance develop positively where retailers place and make themselves as partners, brothers who empathize with customers by using a basic attitude of mutual trust for fluency fulfillment of each other's needs. The noble values of the culture of the people of Kediri in buying and selling "nya nggowo, podho mlakune" based on high trust give birth to stronger customer loyalty, especially when traditional retailers also practice the service quality dimension of reliability, assurance, tangibles, empathy and responsiveness.Keywords: cultural dimensions, traditional retailers, siding marketing patterns

[ES] El objetivo principal de este trabajo fin de máster es analizar cómo los aspectos multiculturales pueden influir en los resultados de la dirección de un proyecto. Para ello se elaborará una propuesta de matriz de correlación que conecte el éxito del proyecto con la perspectiva multicultural, que será contrastada en 4 casos de estudio en los que participó directamente la autora de la tesina, quien ha tenido la oportunidad de trabajar en proyectos internacionales de arquitectura con actores alemanes, franceses, españoles y chinos. La primera fase del trabajo será revisar la bibliografía de factores críticos de éxito para tratar de interconectarlos con las partes implicadas o stakeholders, que posteriormente se analizarán desde la perspectiva multicultural. Seguidamente se analizan diferentes modelos de interpretación de los factores de multiculturalidad, seleccionando como más completo y adecuado el modelo de seis dimensiones de G. Hofstede, que además permite un tratamiento semicuantitativo. Tras ello se propondrá la construcción de una matriz de correlación entre factores críticos de éxito y dimensiones culturales, analizando cómo cada factor crítico de éxito es influido por las seis dimensiones de Hosfstede. Así mismo de discute cómo el entorno cultural de los diferentes grupos de stakeholders de un proyecto influye en la relevancia que toman los distintos factores críticos, para detectar los puntos de confluencia, los posibles conflictos, y evaluar las diferentes percepciones del éxito del proyecto de los diferentes actores. Finalmente la matriz, y su interpretación gráfica derivada, se aplicará a 4 proyectos internacionales de arquitectura, en los que se analizará los aspectos generadores de diferencia o conflicto intercultural y se relacionará con el desarrollo de cada uno de los proyectos, tras lo que se elaborarán unas conclusiones generales al modelo presentado., [EN] The main objective of this master's degree project is to analyze how multicultural aspects can influence the results of the Project Management. For that , the proposal is a correlation matrix that will connect the project success with the multicultural perspective, this matrix will be pro-ved in 4 cases of study in which the author of the master¿s degree project has directly partici-pated, she has had the opportunity to work on international architectural projects with German, French, Spanish and Chinese actors. The first phase of the work will be the bibliography review of critical success factors to connect them with the stakeholders, which will subsequently be analyzed from a multicultural perspec-tive. Next, the análisis of different interpretation models of multiculturality factors, selecting as the most complete and appropriate the six-dimensional model of G. Hofstede, which also allows a semi-quantitative treatment. After this, will be proposed the construction of a correlation matrix between critical success factors and cultural dimensions, analyzing how each critical success factor is influenced by the six cultural dimensions. It also discusses how the cultural environment of the different groups of stakeholders in a project influences the relevance of the different critical factors, to detect confluence points, possible conflicts, and evaluate the different success perceptions of the project regarding to the different actors. Finally, the matrix and its graphic interpretation, will be applied to 4 international projects of architecture, in which the aspects of difference or intercultural conflict will be analyzed and will be related to the development of each one of them, after that will be elaborated a general con-clusión about the presented model.

In the recent decades a new type of economic system based on collaborative consumption has increased in popularity. The new cost competitive model challenges the traditional business model that has fueled the hyper consumption, which the 20th century is known for. This research focuses on how national cultures impact the development of this new economic system, in order to understand how much people of different cultures are willing to share. A conceptual model was created to try to understand cultural influence on sharing. Hofstede’s cultural dimensions have been used to measure and compare the empirical data, that was collected through five focus groups representing four different countries: Sweden, France, China and United States. Out of the six cultural dimensions, it was found that the indulgence dimension together with power distance might influence people’s willingness to share. Indulgence was also found to explain socialization as a motivational factor together with power distance and long-term orientation. In conclusion, four different sharing sectors were analyzed, and it was found that transportation and clothing was considered shareable, disregarding national culture. Accommodation might be dependent on national culture since the focus groups that were supposed to be indulgent showed resistance to share, while the restraint groups showed a greater willingness. Technology was not considered shareable by any group. Furthermore, three motivational factors, that might be depend on national culture, was identified. These are environment, socialization and technology. An additional four motivational factors were identified, but these might be independent of national culture. These four are personal, economical, trust/safety and convenience. Lastly, additional findings showed that similar genders have similar willingness to share across cultures which makes it a topic of interest for future research.

Purpose – This study uses bipolar cultural dimensions (i.e., Hofstede’s and Schwartz’s values frameworks) to predict trade between countries and consumption behaviour. Design/methodology/approach – The analysis in this paper was based on secondary data. Consequently, there were some missing data that limited the number of countries that could be examined in terms of trade and consumption aspects. Stepwise regressions were performed to test the hypotheses. Findings – This study found that egalitarian-hierarchical distance predicts trade negatively, providing support to the idea that cultural similarity drives trade. On top of that, the study suggested that consumption divergence is more likely than consumption convergence. Cultural values were significant predictors of consumption even when income was controlled, suggesting that consumers want to express their values systems through consumption when they have the financial means to do so. Originality/value – The empirical analysis illustrated that bipolar cultural dimensions of these frameworks predict trade and consumption behaviour differently, thus providing evidence on the applicability of the cultural frameworks in different contexts, Objetivo – Este estudo utiliza as dimensões culturais bipolares (ou seja, as estruturas de valores de Hofstede e Schwartz) para prever o comércio entre países e o comportamento de consumo. Metodologia – A análise contida neste artigo foi baseada em dados secundários. Consequentemente, faltaram alguns dados, o que limitou o número de países que poderiam ser examinados em termos de aspectos comerciais e de consumo. Regressões passo a passo foram realizadas para testar as hipóteses. Resultados – Este estudo identificou que a distância igualitária e hierárquica prevê negativamente o comércio, corroborando a ideia de que a similaridade cultural impulsiona o comércio. Além disso, o estudo sugeriu que a divergência de consumo é mais provável do que a convergência de consumo. Os valores culturais puderam prever o consumo mesmo com a renda controlada, sugerindo que os consumidores desejam expressar seus sistemas de valores por meio do consumo quando possuem os meios financeiros para fazê-lo. Contribuições – A análise empírica ilustrou que as dimensões culturais bipolares dessas estruturas predizem o comportamento do comércio e de consumo de maneira diferente, fornecendo evidências sobre a aplicabilidade das estruturas culturais em diferentes contextos.

The present study focuses on the investigation and amplification of existing information regarding the field of culture and its current theories and research on the elements that make it up and the differences between cultures, focusing on the analysis and comparison between cultures through the use of different theories present in the field of intercultural communication. From the hand of the theorists Geert Hofstede and Gerhard Maletzke and their theories about the dimensions and cultural characteristics, respectively, complementing this with additional information that allows us to understand, relate and observe these theories with clarity, we intend to give the reader a general idea of the composition of cultures and the elements that differentiate them and make them unique, as well as finding those elements that unite them. The theoretical study will be complemented by a comparative analysis of the differences between the Mediterranean and the German cultures, using the theories mentioned above, initially through the data obtained and published by Hofstede and later making use of Maletzke's theory on cultural characteristics to present a broad and deep comparison between both cultures, in the analysis of the film "My great Italian wedding", of original name "Maria, ihm schmeckt's nicht!"., Departamento de Filología Francesa y Alemana, Grado en Lenguas Modernas y sus Literaturas

Nowadays, organizations have to deal more and more with cultural diversity concerning their workforce due to globalization. The challenge for these organizations is to manage the cross cultural workforce in an effective way. Therefore, they have to have skills and the necessary knowledge in order to conduct cross cultural management. For this reason, the purpose of this study was to investigate how a cross cultural workforce could be managed effectively. In order to get insights into what differences exist between employees of different cultures, what kind of problems can arise out of these differences and how these problems can be overcome through cross cultural management, a qualitative research approach in form of a case study was conducted. Hereby, interviews with three managers including two head of departments were conducted. These interviews have used the frame of reference as foundation including well-known theories like Hofstede, Inglehart, the eight value orientations, McGregor and some other theories. The statements of the interviews were evaluated and analyzed in order to find answers to the research questions stated in the thesis. The findings of this study show that the management team at LTU is not necessarily focusing on cross cultural differences as the impact is less negative than expected. However, conflicts that still arise do not really seem to have bad consequences at LTU. Therefore, these conflicts can be fixed relatively easy by applying the most important variables connected to encountering cross cultural challenges in the frame of reference. These are: human skills, good communication, creating unity, respect, empathy, body language as well as harnessing differences. Especially the personal attitude as well as the human skills of managers and employees play an essential role.

The present paper aimed to study the culture in Sweden and Finland, by analyzing two research centers of one multinational organization in each location. Hofstede’s cultural framework was used as a benchmark for the research. Further, the study investigated the significant impact that culture has on innovation and job performance. To achieve the purpose, quantitative approach was adopted and a self-competition questionnaire was distributed to the employees of both research centers. Two hypotheses were tested concerning with the relationship between any of Hofstede’s cultural dimensions and innovation, respectively job performance. After a regression analysis was conducted, two models were created which described the impact of the cultural constructs. All of Hofstede’s initial four dimensions indicated a relationship with innovation, while only individualism and uncertainty avoidance showed to be significant in predicting job performance. An unexpected result was discovered in the individualism index, which has drastically shifted, putting Finland in the collectivist societies, with Sweden following the same trend. The study’s results should be able to contribute to the better understanding of culture’s influence on innovation and job performance in multinational organizations and help practitioners by demonstrating the importance of considering culture’s effect.

Globalisering och den senaste tidens utveckling av CSR har föranlett ett behov av harmonisering av hållbarhetsrapportering likt rapporter av finansiell karaktär, för att på så sätt främja CSR-arbetet och underlätta vid investeringsbeslut. Idén bakom CSR är till stor del influerad av den anglosaxiska och europeiska syn på rättvisa, demokrati och sociala strukturer. Vad gäller rapportering kring hållbarhet finns ett flertal internationellt accepterade standarder och riktlinjer varav en är GRI. Trots allmänna riktlinjer så kvarstår dilemmat om harmoni då hållbarhetsrapporteringen i grunden skiljer sig åt länder emellan till följd av olikheter i kulturella värderingar. I studien undersöks två länder med olika företagskulturer, närmare bestämt USA och Japan. Utvecklingen av CSR har letts av västerländska länder och företag och är till stor del influerad av den anglosaxiska synen på sociala strukturer. Japan däremot började tillämpa CSR så sent som år 2003 och med dessa olikheter i åtanke är det rimligt att anta att ett universellt tillvägagångssätt av CSR inte existerar. Mot denna bakgrund resulterar studiens syfte i att undersöka om skillnader finns i hur hållbarhetsrapporteringen ser ut länderna emellan och om de i sin tur kan förklaras av de kulturella skillnaderna. I studien tillämpas först en kvantitativ innehållsanalys och därefter en diskursanalys. Utifrån studiens resultat kan det konstateras att båda företagen följer G4:s riktlinjer men de skillnader som framgick var att det japanska företaget rapporterar mer kring social hållbarhet än vad det amerikanska gör. Omvänt rapporterar det amerikanska företaget mer kring ekonomisk hållbarhet än vad som kunde tydas från den japanska hållbarhetsrapporten. Ett försök gjordes sedan att koppla dessa skillnader till kulturella dimensioner genom att analysera retoriken i CSR-rapporterna. Slutsatserna som kan dras av denna analys är att de starka kulturella dragen troligtvis suddas ut till följd av att stora företag blir mer o, Globalization and the recent evolution of CSR has led to the need for harmonization of sustainability reporting, similar to the harmonization of financial reporting. This would both encourage the engagement for CSR and also facilitate decision making for investors. The idea of CSR is strongly influenced by the Anglo-Saxon and European views of justice, democracy and social structures. Regarding sustainability reporting, there are several internationally accepted standards and guidelines, one of which is GRI. Despite the existence of these guidelines, the dilemma of harmonization remains as sustainability reporting differs between countries due to differences in cultural values. In this study two countries with different corporate cultures will be examined, United States and Japan. The development of CSR has been led by western countries and organizations and is mainly influenced by the Anglo-Saxon view of social structures. Japan, on the other hand, started practising CSR as late as 2003 and with these differences in mind it is relevant to assume that a global course of action does not exist. With this background, the purpose of this study is to examine whether there are differences in sustainability reporting among the countries and if these differences can be explained by their cultural characteristics. The methods used for the study are a quantitative content analysis followed by a discourse analysis. The results from the study show that both companies examined are compliant with the G4 guidelines. The differences that could be found was that the Japanese organization reports more on the subject of social sustainability compared to the American one. Conversely the American organization reports more on the subject of economic sustainability than what could be read from the Japanese CSR-report. An attempt to connect these differences to cultural inequalities was made through an analysis of the rhetoric of the CSR-reports. The conclusion of this discourse analysis w

År 2005 infördes regeln om att samtliga noterade bolag inom Europeiska Unionen (EU) skulle uppföra sin koncernredovisning enligt International Financial Reporting Standards (IFRS)med start räkenskapsåret 2005. Målet med IFRS är att världsekonomin ska bli mertransparent, ansvarsfull, jämförbar och effektiv. IFRS ska även bidra till att världsekonomin får förtroende, tillväxt och långsiktig finansiell stabilitet. Detta införande har setts som en revolution inom den finansiella ekonomin. Flera länder tog efter EU:s implementering men den nya regeln har dock inte implementerats lika smärtfritt i alla länder. Ryssland är ett land med ett redovisningsregelverk som skiljer sig väsentligt mot IFRS, men också från andranationella regelverk. Studiens problemdiskussion visar på att Ryssland har haft och har stora problem med implementeringen av IFRS till skillnad från EU-länderna vilket har lett fram tillstudiens syfte. Syftet med studien är att undersöka de skillnader som finns mellan IFRS och ryska redovisningsstandarder för att påvisa hur väl Ryssland framgångsrikt har lyckats implementera IFRS jämfört med ett av medlemsländerna i EU, i detta fall Sverige. Syftet medstudien är också att undersöka hur Rysslands kultur kan ha påverkat dess utveckling och implementering av nationella och internationella regelverk inom redovisningen. Studien har ett abduktivt tillvägagångssätt och syftar till att göra en komparativ studie. En granskning sker av tidigare forskning samt av koncernredovisningar enligt både IFRS och RAS från de 25 största företagen i Ryssland, baserat på jämnviktiga mätningar av intäkter, vinster, tillgångar och marknadsvärde. Därefter görs analyser och jämförelse mellan de olika regelverken. Detta görs även ur ett kulturellt perspektiv. Slutsatsen av studien visar att rysk redovisningspraxis har många väsentliga brister vilka påverkar dess förmåga att implementera IFRS. Bristerna existerar dels i regelverkets grundstenar men även i landets kulturella värderingar, In 2005, a new rule was introduced. The rule demanded that all listed companies within the European Union (EU) were to maintain their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS), starting in the fiscal year of2005. The objective of the IFRS is to make the world economy more transparent, responsible, comparable, and effective. Additionally, the IFRS also was designed to bring confidence, growth, and long-term financial stability to the world economy. The introduction of IFRS has been seen as a revolution in the world of global economy. Many countries all over the world followed the EU and implemented their own new legislation, but many countries were not quite as successful with their implementations or had drastically different approaches to handling the economy. For instance, the Russian Federation is a state with an accounting framework that differs significantly from that of the IFRS and other national accounting frameworks. The discussion of this study shows that, unlike the countries within EU, the Russian Federation has major problems with the implementation of their own IFRS, which led to the purpose of this study. The purpose of this study is to examine the differences between IFRS and the Russian Accounting Standards (RAS), while also comparing how much the Russian Federation implemented IFRS into their economy practices compared to that of a country within EU. In this case, Sweden. Another purpose of this study is to examine how Russian culture can affect the progress and implementation of national and international rules in their reporting sectors. This study will increase the understanding of accounting within the Russian Federation and its development from a cultural perspective. This work is done to facilitate trade between different countries and to increase the comparability of the accounting reports. This study has an abductive approach and the goal is to make a comparative study. An ex

Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatteflykten utformade Organization for Economic Co-operation and Development (OECD) riktlinjer för att vägleda regleringen av internprissättning. Syftet med riktlinjerna är att främja en harmonisering bland medlemsländerna för att minska antal konflikter mellan nationella lagstiftningar ur ett internationellt perspektiv och för att minska uppkomsten av dubbelbeskattning. Den grundprincip riktlinjerna utgår ifrån kallas för armlängdsprincipen. Armlängdsprincipen innebär att det koncerninterna priset ska motsvara det pris två oberoende företag hade fått betala för motsvarande transaktion. För att uppnå en ökad transparens och likformighet, anför även OECD:s riktlinjer hur de interna transaktionerna ska dokumenteras. Ett sätt att dokumentera transaktionerna på är genom att upprätta en land-för-land-rapport, vars syfte är att tillhandahålla skattemyndigheter viktig information och underlag för bedömning av koncerners prissättningar. Syftet med studien är att jämföra reglerna kring internprissättning i Sverige, Japan och Ryssland. I studien jämför vi skattelagstiftningarna för att undersöka vilka skillnader det finns inom de tre länderna med hänseende till internprissättning. Studien syftar även till att utreda om och i så fall varför ländernas skattelagstiftningar skiljer sig åt. För att uppfylla studiens syfte genomförde vi en komparativ analys, med ett kvalitativt förhållningssätt, The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical ma

Internprissättning anses vara ett av de mest kritiska problemen när det kommer till nationell och internationell beskattning. Den växande globaliseringen har resulterat i uppkomsten av många nya multinationella verksamheter, vilket även har till följd att transaktioner mellan företag med verksamhet i olika länder ökat. För att uppnå maximal global vinst flyttar multinationella företag vinster från högskatteländer till lågskatteländer och utnyttjar därmed länders olika skattesystem. Till följd av detta har fokus ökat från skattemyndigheter världen över, med incitament om att skydda sitt lands skattebas. Regler i syfte att begränsa internationell skatteflykt har blivit alltmer betydelsefulla, därmed har ett behov av en global accepterad standard avseende internprissättning uppkommit. Organisationen Organisation for Economic Co-operation and Development (OECD) har tagit fram ett antal riktlinjer som behandlar internprissättning. Syftet med studien är att redogöra om det finns skillnader eller likheter mellan implementeringen av OECDs riktlinjer avseende internprissättning mellan Sverige, som är medlem i OECD, samt Kina och Singapore som inte är medlemmar. Vidare syftar studien till att verifiera eller falsifiera följande hypotes; att skillnader i implementeringen och utformning av internprissättning i respektive länders lagar och riktlinjer kan förklaras av kulturella dimensioner i landet. Därav genomfördes en komparativ studie mellan Sverige, Kina och Singapore lagtexter och riktlinjer samt OECDs riktlinjer. Studien omfattar en undersökning av OECDs riktlinjer för internprissättning, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017, avseende kapitel I. Armlängdsprincipen, kapitel II. Prismetoder och kapitel IV. Dokumentation. Slutsatsen av studien är att såväl medlemsländer samt icke-medlemsländer följer OECDs riktlinjer för internprissättning men att det förekommer variationer i omfattning. Vi finner likheter i såväl ländern, Transfer pricing is considered one of the most critical issues regarding national and international taxation. The growing globalization has resulted in the creation of a multiplicity of new multinational corporations, which in turn has led to an increase in financial transactions between companies with business in different countries. To maximize global profit, multinational corporations move profit from high tax countries to low tax countries by using other countries tax systems. As a consequence, focus on this issue has increased from tax departments all over the world, with the intent to protect their nations’ tax base. Regulation with the purpose of minimizing international tax avoidance have become increasingly important and thus a need for a globally accepted standard considering transfer pricing, has ascended. The Organisation for Economic Co-operation and Development (OECD) has developed a number of guidelines regarding transfer pricing. The purpose of the study is to present differences and similarities in the implementation of OECDs guidelines regarding transfer pricing between Sweden, a member in OECD, as well as China and Singapore who are not members in the OECD. Further the study aims to verify or falsify the hypothesis: that differences in the implementation and design of transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries. Hence a comparative study was executed between Sweden, China and Singapore’s legal texts and guidelines, along with the OECD guidelines. The study contains an examination of transfer pricing in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2017 of Chapter I. Arm's Length Principle, Chapter II. Price Methods and Chapter IV. Documentation. The study concludes that both member states as well as non-member states follow the OECD guidelines for transfer pricing but that variations between the nations exis

En este trabajo se presenta un estudio exploratorio realizado con empresas colombianas a fin de establecer una relación entre la prevención de la incertidumbre y la estandarización de los procesos. La metodología que se presenta en el documento es la realización de un análisis de estadística descriptiva, seguido por la correlación de las variables para validar la existencia de las dos dimensiones presentes en el cuestionario. Seguido a esto se realiza el ensayo del coeficiente de Cronbach para determinar la confiabilidad de los datos dentro de cada dimensión y por último un análisis de correlación mediante el coeficiente de Spearman para aceptar o rechazar la hipótesis establecida. A partir de los resultados obtenidos se concluyó que no existe relación entre la Incertidumbre y la Estandarización por lo cual se rechazó la hipótesis.

Entrepreneurship research is becoming more critical to policymakers and scholars around the world. However, few scholars have explored the effect of national culture or institutions on the entrepreneurial activity using cross-national data. Furthermore, most previous scholars have been limited to formal institutions as a theoretical structure to explore the entrepreneurial activity across countries. It is crucial to include formal, informal institutions and culture to better understand about how much or why entrepreneurial activity differs across countries. To fill this gap, this study investigates how national culture and institutions impact the level of entrepreneurial activity across 30 countries using cross-national dataset from the World Bank Dataset, the GEM report, and Hofstede’s cultural dimensions during the 5-year period from 2009 to 2013. Moreover, this study used two distinct measures of the level of entrepreneurial activity as dependent variables (i.e., the rate of new start-up companies and Total Entrepreneurial Activity). The results showed that individualism, uncertainty avoidance, power distance, and long-term orientation are essential for explaining the level of entrepreneurial activity across countries. However, the results indicated that only one of the regulative dimensions (i.e., the number of start-up procedures) was significantly related to the level of entrepreneurial activity. Therefore, the finding of this study concludes that national culture may play more important roles than institutions regarding the level of entrepreneurial activity across countries.

В статье рассматриваются ценностные основания в русской и немецкой культурах в соответствии с параметрической моделью Г. Хофстеде. Германия и Россия имеют разные позиции по большинству культурных параметров. Немецкая культура характеризуется как индивидуалистская, с доминирующими маскулинными тенденциями, малой дистанцией власти и относительно невысокой терпимостью к неопределенности. В русской культуре на фоне немецкой традиционно сильны коллективистские тенденции, большая дистанция власти, превалируют феминистские ценности. Порог терпимости к неопределенности мало отличается в обеих культурах. The article analyzes the values in the basis of culture and mentality in Russia and Germany, which do not agree on the majority of cultural issues. The German culture is characterized with individualism, dominating masculine tendencies and rather low insufficient tolerance to the unknown. Different from the German culture the collectivism is traditionally strong in the Russian culture as well as a big power distance. At the same time feministic values prevail.

Eco-labeling is an important matter in the modern world, because of its relationship to the significant issues of the society, i.e. environmental and health care. More and more people pay great attention to the ‘green’ aspect of their lives. Many researchers, in their turn, unveil the topic devoted to the eco-labeling strategies in their academic papers. However, there is a certain knowledge gap in the existing literature, which allowed the researchers of this paper to focus the study on consumers' preferences towards eco-labeled products and purchase intention in the context of cultural diversity. Cultural aspect might have the crucial effect and predetermine consumers’ behavior to some extent. Thus, for companies’ management it is highly important to be aware of cultural context of the country they are already operating in or only going to internationalize into. Prior to empirical data collection a literature review on eco-labeling, cultural diversity, and purchase intention were conducted, followed by the integration of gained information into the theoretical model. The theoretical model, developed by the authors, presents the research of the perceived association between consumers’ preferences, as presented by own health care and environmental care, and purchase intention under the impact of the moderating effect of national culture. In order to test the hypotheses formulated on the literature and model bases, primary data from respondents from three different countries (namely, the USA, Sweden, and Russia) and secondary data from existing literature were collected, the integration of which allowed getting some relevant conclusions and results. After the data collection and all the statistical process analyzing it, the researchers concluded that culture has an impact on the association of consumers' preferences and purchase intention of eco-labeled products, but this moderating effect varies in terms of the context of consumers' preferences and different cultur

China and Sweden are two key players that are highly involved with and significantly benefited from globalization. Sino-Foreign direct investment (FDI) and Multinational Corporations’(MNC) internationalization are major topics in the academic community of international business and management. However, the empirical evidence of how the Chinese MNCs cross-culturally operate in the Swedish market remains fragmented and their internationalization processes are less discussed. By analyzing literature from the areas of internationalization activities, Chinese and Swedish economic system, institutional framework, and cultural values and by supplementing data collected from qualitative interviews with Chinese entrepreneurs in Sweden, this thesis will examine the institutional and societal-culture factors that model Chinese MNCs’ internationalization in Sweden, as well as opportunities and challenges the Swedish market possesses. Interviews with executives of MNCs indicate that human resource issues, market competition, lack of knowledge of the external institutional environment, the skeptical attitude of hosting country towards Chinese enterprises, and ethical difference within work place are the biggest challenges for Chinese MNCs when entering the Swedish market. This thesis offers insights into the differences between the Swedish and Chinese business and social culture, and provides suggestions for Chinese entrepreneurs in becoming more aware of institutional and cultural gaps when entering the Swedish market.

Aim – The aim of the study is to investigate the way trust and relationships can be affected by Cross-Cultural Training, which will ultimately enhance intercultural business performance. Methodology – Qualitative data is gathered by conducting semi-structured interviews which provide deep responses on Cross-Cultural Training among Japanese companies operating in Sweden. Based on secondary data, theoretical discussions are grounded serves as a foundation for the study. Findings – The study resulted in two categories of companies in which one applies Cross-Cultural Training in order to build and maintain trust and relationships when developing intercultural business practices among Japanese companies and Swedish subsidiaries. Whereas the other type of companies have a different type of International Organizational Structure in which Cross-Cultural Training is redundant and relationships and trust are preserved since they do not interact directly with the Japanese- Headquarters or employees. Limitations – The research is solely based on an extensive qualitative study. Thus, a quantitative study should be conducted in order to support these findings to provide more rigidity and reliability. A complementary study from a Japanese perspective would clarify the reasons behind the decisions made in Sweden. Implications – Academicians can extend this study in order to understand the deeper reason on why some companies decide to work with an organisational structure which differs from the traditional working behaviours and dimensions of national culture. Furthermore, the study provides implications for business managers to anticipate different cultures when conducting international business. It furthermore forms a basis for academicians to conduct future research on Cross-Cultural -business and –training. These implications are generalizable across a manifold of industries since the study is based on a multiple case study.

Research problem: Given the importance of international postgraduate students to the New Zealand tertiary education sector and the the focus on research from Government it is critical that they are supported by the institutions they attend. The goal of this study is to understand the perceptions and experiences that international postgraduate students have of academic libraries in their own countries and how this may affect their experience at the Auckland University of Technology (AUT) Library. Methodology: The study employs a qualitative methodology involving eight semi-structured interviews. Postgraduate students studying at the AUT were interviewed, four from China and four from India. Hofstede’s theory of cultural dimensions has been employed to clarify and support the findings. Result: The international postgraduate students’ experiences of academic libraries in their home countries when compared to that of the AUT Library are very different. The library experience in India and China was less central to the learning experience where as at AUT, the Library offers a wide range of different types of support which were found to be well used by the study’s participants. Geert Hofstede’s cultural dimensions supports the findings when comparing the three cultures, India, China and New Zealand in the educational context. Implications: This research adds to the body of knowledge surrounding the understanding of international students’ experiences in New Zealand. It is hope it can assist academic libraries in New Zealand understand international postgraduate students’ unique perspective and tailor services to their requirements. Future research could focus on particular services utilised by postgraduate international students or on different faculty.

This study investigates the cross-cultural communication challenges between the Swedish managers and their local employees from the perspectives of Swedish managers in Burmese and Vietnamese organisations. It adopts mixed models in which it embraces, both, the deductive and inductive approaches. The deductive study was conducted to derive the Swedish managers’ perceptions of the cultural dimensions of the local organisations using the GLOBE’s instrument. The inductive study was conducted to explore the challenges based on the cultural perceptions and to identify the relationship between the challenges and the cultural dimensions. This study also identifies the similarities and differences in the cultural dimensions between Myanmar and Vietnam. The countries for this research, Myanmar and Vietnam, have not yet been included in GLOBE’s current research. Therefore, it motivated us to conduct this study by using the GLOBE’s instrument on those two countries. The findings from this investigation are not only an effort to understand how the GLOBE’s nine cultural dimensions are related to the communication challenges of the Swedish managers in Myanmar and Vietnam; to a greater degree it is also to emphasise further on the challenges and their causes to improve on future cooperation between Sweden and the host nations, Myanmar and Vietnam. The findings showed that the majority of the interviewed Swedish managers in both regions face similar communication challenges such as reluctance of employees to raise issues, language barriers between the employees and the Swedish managers as well as the difficulties of understanding the indirect communication. They provided that the causes for the communication problems are, among others, at the schooling system, social values of losing face and language proficiency of the local employees. It is difficult to generalise the findings because the challenges are varied based on the work environment and the different perceptions of the loca

Este artigo procura obter informações sobre a capacidade de resposta da contabilidade ao valor justo pelo profissional contábil local, através de dados e textos obtidos sobre as percepções de contadores públicos em relação a esse conceito prescrito pela IFRS 13. Uma abordagem é aplicada mista que, além de estimar o tamanho da amostra local para sondar contadores, permitem extrair dela outra subamostra intencional de contadores que servem como executivos ou chefes de pelo menos mais um balcão, supostamente capaz de obtê-los através do questionário GLOBO e de uma entrevista aprofundada, uma visão de racionalidade institucional que distingue princípios, práticas e símbolos organizacionais. A verificação da validade e confiabilidade dos resultados é conseguida através de uma triangulação metodológica da informação obtida em cada uma das fases da investigação. Os resultados revelam as posições ideológicas dos contadores em suas teorias sobre a interação entre gerentes e contadores na busca de um novo constructo para contabilidade ao valor justo, auditores em sintonia com os valores de mercado e de empresas em propensão para a comparação entre as oportunidades oferecidas pelo mundo global e as que pertencem ao desenvolvimento institucional. Esta reflexão metodológica conclui com a caracterização de uma lógica histórica, econômica e cultural, implicada pela adoção de valor razoável na Colômbia., Este trabajo busca conseguir una perspectiva sobre la receptividad de una contabilidad a valor razonable por parte del profesional contable local, mediante datos y textos obtenidos acerca de las percepciones de los Contadores Públicos en relación con tal concepto prescrito por la NIIF 13. Se aplica un enfoque mixto que, además de estimar el tamaño de la muestra de contadores locales a encuestar, permita extraer de ella otra submuestra intencional de contables que fungen como ejecutivos o jefes de al menos otro contador, supuestamente capacitados para recabar de ellos, mediante el cuestionario GLOBE y de una entrevista en profundidad, una visión de la racionalidad institucional que distingue principios, prácticas y símbolos organizacionales. La comprobación de validez y fiabilidad de los resultados se logra mediante una triangulación metodológica de la información obtenida en cada una de las fases de la investigación. Los resultados revelan posturas ideológicas de los contadores en sus teorizaciones sobre la interacción entre la gerencia y los contables en la búsqueda de un nuevo constructo para la contabilidad a valor razonable, los auditores en sintonía con los valores del mercado y los de empresas en propensiones hacia la comparación entre las oportunidades que ofrece el mundo global y las de su pertenencia al desarrollo institucional. Esta reflexión metodológica concluye con la caracterización de una lógica histórica, económica y cultural implicada por la adopción del valor razonable en Colombia., The Colombian mining has acquired an important role in the economy of the country. Despite its relevancy, environmental and social impacts are not insignificant, on the contrary, the scope of this deterioration has demanded the adoption of public policies to counteract it. The country is lagging behind in Latin America in environmental policy, particularly as regards manage of so called mining environmental liabilities and abandoned, inactive, paralyzed or orphaned mine closure requiring measures to mitigate them or remedy them, in addition to the management of risks of effects both current and future. For a suitable management of these liabilities, it is convenient the design and application of a risk matrix incorporating good mining practices in order to mitigate and prevent further damage to socio-environmental surroundings.This paper seeks to obtain a perspective on the receptiveness of a fair value accounting by the local accounting professional, through data and texts obtained on the perceptions of the Public Accountants in relation to such concept prescribed by IFRS 13. A mixed approach is applied which, In addition to estimating the size of the sample of local accountants to be surveyed, allows one to extract from it another intentional subsample of accountants who function as executives or heads of at least one other accountant, supposedly trained to collect from them, using the GLOBE questionnaire and An in-depth interview, a vision of institutional rationality that distinguishes organizational principles, practices, and symbols. The verification of validity and reliability of the results is achieved through a methodological triangulation of the information obtained in each of the phases of the research. The results reveal ideological positions of the accountants in their theorizations about the interaction between management and accountants in the search for a new construct for fair value accounting, auditors in tune with market values and those of firms