This study involves a first attempt to identify Chinese auditors’ values and examines their effects on ethical ideologies and ethical judgments and intentions. A survey methodology is used and the survey instrument includes a self-administered questionnaire and a short auditing ethical case. A sample of Chinese CPAs with auditing experience was drawn from accounting firms located in Shenzhen, Hangzhou, Beijing, and Kunming cities during 2006-7. Three hundred and twenty-five useable responses were received. The theoretical framework for this study is based on Forsyth’s (1980) model of ethical ideologies. This study identifies Chinese auditors’ cultural values as (1) Chinese traditional cultural values, (2) interpersonal relationships (guanxi), and (3) attitudes towards money. This study posits that Chinese auditors’ cultural values will impact on their ethical ideologies and that their ethical judgments and intentions are, in turn influenced by the ideologies they prefer. In this study, Chinese auditors’ ethical judgments and intentions are examined using a well understood ethical dilemma in auditing, specifically whether an auditor should accept a client’s suggestion to inappropriately alter the financial position or to adhere to accounting and professional standards. Four research questions are proposed in this study: 1. What national cultural values best describe Chinese auditors? 2. How do Chinese cultural values impact ethical ideologies (i.e., Idealism and Relativism) as they apply to practicing auditors? 3. Do identifiable ethical ideologies, adopted by auditors, influence the decision making process in issues relating to audit independence? In particular, ethical judgments and intentions. 4. How do certain contextual matters, namely firms’ ethical culture and personal factors influence ethical ideologies? / Chinese auditors’ beliefs about their national cultural values are measured using the Chinese Cultural Values (CVS) used in the Chinese Culture Connection (1987). Chinese auditors’ guanxi orientations are measured using a 12 item scale based on Ang and Leong’s (2000) 9 items favour-seeking guanxi scale and three items constructed by the author concerned with rent-seeking guanxi orientations. Chinese auditors’ attitudes towards money are measured using Tang and Chiu’s (2003) the Love of Money Scale (LMOS) scale. Chinese auditors’ beliefs about their firms’ ethical cultures are measured using Hunt et al.’s (1989) corporate ethical values scale. Chinese auditors’ ethical ideologies are determined by using Forsyth’s (1980) ethical position questionnaire (EPQ). Finally, Chinese auditors’ ethical judgments and intentions are measured using an auditing case study. The major statistical methods used in this study are descriptive, t-tests, correlations, and regression analysis. The following significant results are presented in this study: 1. Chinese auditors display strong views about their traditional cultural values in four of the five national dimensions, the exception being Confucian Work dynamism past orientation. Young auditors appear less concerned with Integration issues compared to their older counterparts. Again, younger and less experienced auditors display less interest in the Human-heartedness dimension compared to their older counterparts. Auditors with Masters Degrees identify less with Confucian Work dynamism future orientations when compared to those who hold a Bachelors degree. / Attitudes towards the Confucian Work dynamism dimension future orientation are found to be positively associated with Idealism, however attitudes relating to Confucian Work dynamism dimension past orientation component are found to be negatively associated with Idealism. Further, attitudes relating to Confucian Work dynamism dimension past orientation component are found to be negatively associated with Relativism. 2. Chinese auditors display significantly higher mean scores in both favour-seeking and rent-seeking guanxi orientations. Young and less experienced auditors are more likely to use rent-seeking guanxi than older and experienced auditors. Chinese auditors’ rent-seeking guanxi orientations are found to be negatively associated with Idealism and both favour-seeking and rent-seeking guanxi orientations are found to be positively associated with Relativism. 3. Chinese auditors’ attitudes towards money are high in two of the four dimensions relating to the love of money, namely the importance of money and the desire to be rich dimensions. Their attitudes towards money are significantly higher than for Hong Kong employees. Male auditors displayed significantly higher mean scores in the desire to be rich dimension than female auditors. Young auditors have significantly higher mean scores in the success and motivator dimensions compared to older auditors. Chinese auditors’ beliefs about the importance of money are found to be positively associated with Relativism. Interestingly, no association with Idealism was identified in this study. 4. Chinese auditors have stronger beliefs about their firms’ ethical cultures to compare the mid-point value but their beliefs are significantly lower than for American subjects. / Junior and senior auditors are less likely to believe their managers display unethical behavior compared to accounting firm partners. Auditors employed in work environments where punishment systems exist are likely to disclose attitudes that are positively associated with Idealism. Alternatively, auditors employed in work environments where managers are believed to display unethical behaviour are likely to disclose attitudes that are positively associated with Relativism. 5. Chinese auditors display relatively higher ethical positions (on both Idealism and Relativism) to compare the mid-point value. Males hold stronger relativist positions than females and older auditors are more idealistic than their youthful counterparts. Auditors who hold senior positions are more likely to be relativists compared to juniors. Chinese auditors’ ethical judgments are found to be positively associated with Idealism and negatively associated with Relativism. However, their ethical intentions are only found to be negatively associated with Relativism. Young auditors appear less ethical in terms of their judgments than older auditors and less experienced auditors are less intentioned compared to experienced auditors. This study contributes to our understanding of Chinese auditors’ values and their ethical ideologies and the effects these have on their ethical judgments and intentions. It is the first research to include a wide range of ethical decision-making factors within a business context in China using qualified CPAs. It is believed that valuable insights have been gained about the various cultural factors influencing ideological processes and how these flow through to the decision making level. / The study also contributes to the existing body of knowledge by providing additional evidence that ethical decision making is a universal concept involving moral philosophies such as those suggested by Forsyth (1980) and Hunt and Vitell (1986) and applies in an auditing context in China. Moreover, this study develops a rent-seeking guanxi scale based on Su et al.’s (2003) classification of guanxi orientations and Ang and Leong’s (2000) guanxi scale. It contributes by providing a scale to measure the extent to which business relationships involves back door deals and power dependence. One of the significant contributions of this study is that it contributes to the construction of a meaningful measure for the guanxi scale which includes favour-seeking guanxi and specifically for the first time, rent-seeking guanxi. Thus a confirmatory analysis with an independent sample could be used in the future to re-test the guanxi scale with the two dimensions developed in this study. contributions of this study is that it contributes to the construction of a meaningful measure for the guanxi scale which includes favour-seeking guanxi and specifically for the first time, rent-seeking guanxi. Thus a confirmatory analysis with an independent sample could be used in the future to re-test the guanxi scale with the two dimensions developed in this study.

Exploring the leadership of New Zealand’s diverse cultural groups is of great importance in providing effective leadership. New Zealand’s population is diverse and rapidly changing (Statistics New Zealand, 2004b), resulting in leader-follower relationships increasingly being enacted in the cross-cultural context. As research suggests, cultural variations of leadership exist (Brodbeck et al., 2000; House, Hanges, Javidan, Dorfman, & Gupta, 2004), and inappropriate leadership could stifle the leadership process (Lord & Maher, 1993), it may be especially important to recognise cultural difference in leadership. Well-respected leadership theorists suggest that leadership behaviour is both culturally similar and different (Brodbeck et al., 2000; House et al., 2004), with distinct prototypes of leadership existing in each culture. Followers will only be influenced by leaders’ behaviour which they recognise from that prototype (Lord & Maher, 1993). To be effective, leaders’ behaviour must match followers’ culturally contingent leadership expectation (Popper & Druyan, 2001). New Zealand research supports this theory, confirming the existence of culturally unique leadership behaviour domestically (Ah Chong & Thomas, 1997; Love, 1991a). If the leadership expectations of New Zealand’s diverse cultural groups are not recognised, the result will be ineffective leadership for significant groups. This study investigates perceptions of outstanding Maori and Pakeha leaders by culturally similar followers. In doing so, it examines the unique Maori and Pakeha leadership prototypes, exploring their similarities and differences. In addition, it considers ways in which this course of research could impact on effective leadership in New Zealand. A multi-method approach was taken by this study in exploring perceived Maori and Pakeha leadership. The GLOBE (Global Leadership and Organizational Behavior Effectiveness) survey was employed as this study’s quantitative component. The GLOBE is currently cross-cultural leadership’s fore-running research programme, investigating culture’s impact on leadership processes in 62 cultures, with the aim of developing a truly cross-cultural leadership theory. Close iwi consultation with Te Atiawa and Maori academics was employed as this study’s qualitative component. This study’s findings suggest similarities and differences in how Maori and Pakeha followers perceived the outstanding leadership behaviour of culturally similar leaders. Broadly, they suggest that outstanding Maori leaders were perceived as exhibiting a greater degree of humane-orientated and self-protective behaviour. In some instances, outstanding Maori leaders were also perceived as exhibiting a greater degree of charismatic/value-based and team-orientated behaviour, although in some cases this was perceived as similar for outstanding Maori and Pakeha leaders. Participative and autonomous leadership behaviour was perceived as making a similar contribution to outstanding Maori and Pakeha leadership. This study’s findings support previous research which suggests culturally unique leadership prototypes. It offers insight into Maori leadership (as perceived by Maori followers) and provides a rough sketch-map of homogeneous and heterogeneous aspects of Maori and Pakeha leaders’ perceived behaviour.

It is now well recognised that an effective service recovery program is an essential part of firms??? service quality programs and critical to generating customer satisfaction and loyalty. A number of studies have investigated the impact of service recovery efforts (compensation, speed of response, etc.) on post-recovery satisfaction, mostly in Western countries. However, despite the importance of global markets, very few have examined how Eastern consumers react to service recovery efforts. Furthermore, none have examined the impact of cultural value orientation (cultural values measured at the individual level) in implementing effective service recovery programs. This is one of the few studies that have attempted to avoid the ecological fallacy, i.e., assume all consumers within a country are culturally homogeneous. Based on Justice Theory, this research conducted in Thailand, employed an experimental design to investigate how customer evaluations of service recovery efforts are influenced by interplay of the consumer???s cultural value orientation and service recovery attributes (apology, compensation, cognitive control, recovery initiation, and formality). The results reveal that cultural values of power distance, uncertainty avoidance and collectivism do indeed interact with a firm???s recovery tactics to influence perceptions of justice. In other words, the impact of a firm???s tactics is culturally dependent, and consumer expectations and perceptions of service recovery efforts vary, depending on customers??? cultural value orientation. Finally, all three forms of justice (distributive, procedural, interactional) along with disconfirmation of expectations, positively impact on overall service recovery satisfaction. Unlike previous studies, we found evidence to indicate that there is a temporal sequence associated with the three justice dimensions i.e., interactional and procedural justice precede and thus impact perception of distributive (outcome) justice. The results have implication for marketing theory as well as managerial action.

This study addresses the question of how an individual’s perception of the safety of his or her institutional space impacts on shame management skills. Shame has been widely recognised as a core emotion that can readily take the form of anger and violence in interpersonal relationships if it is unresolved. When shame is not acknowledged properly, feelings of shame build up and lead to shame-rage spirals that break down social bonds between people. Some might consider the total avoidance of shame experiences as a way to cut the link between shame and violence. However, there is a reason why we cannot just discard the experience of shame. Shame is a self-regulatory emotion (Braithwaite, 1989, 2002; Ahmed et al., 2001). If one feels shame over wrongdoing, one is less likely to re-offend in the future. That is to say, shame is a destructive emotion on the one hand in the way it can destroy our social bonds, but on the other hand, it is a moral emotion that reflects capacity to regulate each other and ourselves. This paradoxical nature of shame gives rise to the necessity of managing shame in a socially adaptive way. A group of scholars in the field of shame has argued that institutions can be designed in such a way that they create safe space that allows people to feel shame and manage shame without its adverse consequences (Ahmed et al., 2001). This means that people would feel safe to acknowledge shame and accept the consequences of their actions without fear of stigmatisation or the disruption of social bonds. Without fear, there would be less likelihood of displacing shame, that is, blaming others and expressing shame as anger towards others. The context adopted for empirically examining shame management in this study is workplace bullying. Bullying has become a dangerous phenomenon in our workplace that imposes significant costs on employers, employees, their families and industries as a whole (Einarsen et al., 2003a). Teachers belong to a professional group that is reputed to be seriously affected by bullying at work. Teachers from Australia and Korea completed self-report questionnaires anonymously. Three shame management styles were identified: shame acknowledgement, shame displacement and (shame) withdrawal. The likely strengths of these shame management styles were investigated in terms of three factors postulated as contributions to institutional safe space: that is, 1) cultural value orientations, 2) the salience of workgroup identity, and 3) problem resolution practices at work. The present thesis suggests that further consideration should be given to institutional interventions that support and maintain institutional safe space and that encourage shame acknowledgement, while dampening the adverse effect of defensive shame management. The evidence presented in this thesis is a first step in demonstrating that institutional safe space and shame management skills are empirically measurable, are relevant in other cultural contexts and address issues that are at the heart of the human condition everywhere........ [For the full Abstract, see the PDF files below]

廣告可說是一種文化傳播的形式，顯現出社會和文化的產物。廣告藉由專業性的創意與製作，使得廣告訊息以價值轉換的方式建立某些社會規範和描繪某些社會行為，來創造出某些社會現實，以符合消費者的需求與慾望，最後達到獲得消費者認同的目的。中國大陸隨著經濟的改革開放，廣告業的發展也開始邁入一個新的里程碑。波里(Pollay,1986)指出，由於商業化盛行的結果會導致整個傳統文化價值結構產生改變。因此，從探究中國大陸廣告內容的途徑，可做為了解中國大陸改革開放後文化價值演變趨勢的基礎。廣告中所呈現出文化價值的概念可定義為「將文化中的某種信念、準繩、態度、行為或參考架構做為廣告訊息（包括廣告插圖、標題、標語口號與文案）中的內容主旨，並以特定的訴求方式禪達，使消費者據以判斷產品或服務的好惡標準。」本研究以「權力距離」、「不確定性規避」、「個體對群體」、「剛性對柔性」、「西化象徵」等文化價值特性探討廣東省南方日報與上海市解放日報廣告中的文化呈現。本研究發現，南方日報與解放日報廣告中的主要文化價值特性呈現一半是集中在「不確定性規避」的文化特性上。另外，也發現時間、商品類別、廣告主國別、訴求策略、訴求類型等自變項與廣告中的主要文化價值特性之間的關係，以統計方法中的卡方檢定，達到顯著水準。

Background: Today many companies are competing to get space in our minds. Companies spend a tremendous amount of money on building strong brands. It is not just about making us aware of their logo, today it’s more about giving the brand a ”soul” and to load it with different values. Due to today’s globalization there is also interesting to look at it from a cultural perspective. To export a brand name into a new market abroad is not the same as just transferring your knowledge and believe it should work in another country and culture. A brand is consciously and unconsciously loaded with values, especially cultural values. In Sweden there are values typically Swedish that might not be obvious to you but still follow us. These values might not fit the new market the company is entering, therefore some values might get left behind, while others are easily transferred to another country. We therefore find it very interesting to study these cultural values. Purpose: The purpose with this essay is to describe which cultural values Swedish company’s brands intend to communicate abroad. Performance: We have done a qualitative study. Our empirical study is based mainly on personal interviews. The frames of references are based on well established theories within the brand- and cultural field. Result: Our study showed that Swedish companies load their brands with the four values; quality, reliability, simplicity and modern&innovative. We also found that the Swedish culture is reflected in these values, in both national-, business- and corporate culture. / Bakgrund: Idag slåss många företag om att få en plats i vårt medvetande och de lägger därmed ut stora summor på varumärkesbyggande och varumärkesvård. Det handlar inte längre om att bara pränta in logotypen, utan även att ge sitt varumärke en "själ" och ladda det med olika värden. I och med dagens globalisering är det också ur ett kulturellt perspektiv mer intressant. Men att exportera ett varumärke till en utländsk marknad är inte samma sak som att ta med sig sin kunskap och tro att det ska fungera lika bra i det nya landet. Ett varumärke är medvetet och omedvetet laddat med värderingar, både kulturella och affärsmässiga. I Sverige har vi typiskt svenska värden som man kanske inte direkt tänker på men som faktiskt följer med oss. Dessa värden kanske inte passar in på den nya marknaden, utan vissa värden kanske tas med medan andra byts ut. Vi finner det därmed intressant att undersöka dessa kulturella värden. Syfte: Syftet med uppsatsen är att beskriva vad för slags kulturella värden svenska företags varumärken avser kommunicera utomlands. Genomförande: Vi har gjort en kvalitativ studie. Vår empiriska studie är huvudsakligen baserad på de personliga intervjuer och den telefonintervju vi gjort. Referensramarna bygger på väletablerade teorier inom området. Resultat: Vår studie har visat att svenska företag laddar sina varumärken med värdena kvalitet, pålitlighet, enkelhet och modern&innovativ. Vi har funnit att dessa värden finns återspeglade i den svenska kulturen både vad gäller national- respektive affärs och företagskultur.

This study examined the impact of Westernization on Tongan cultural values (Collectivism I, Collectivism II, Power Distance, Future Orientation, and Uncertainty Avoidance) related to business. A Tongan version of the Project GLOBE Beta Questionnaire measuring cultural dimensions at the societal level was completed by 222 Tongans from the island groups of Vava’u, Ha’apai, and Niuatoputapu. One-way ANOVA and planned comparison results indicated significant differences for Collectivism II and Uncertainty Avoidance. Scores from Vava’u showed significantly less Collectivism II than Ha’apai, but not Niuatoputapu. Furthermore, scores from Vava’u showed significantly less Uncertainty Avoidance than Ha’apai and Niuatoputapu. No significant differences were found between Ha’apai and Niuatoputapu on any of the cultural dimensions in this study. The results of this study indicate the cultural dimension scores in one of Tonga’s more populated and technologically advanced island groups are beginning to reflect the values of Western culture. Implications for organizations planning to conduct business in Tonga are discussed.

The key to successful leadership today is influence, not authority. However in order to be successful in influencing others, a manager must be able to know what their subordinates think. With the knowledge of subordinate¡¦s perceptions, managers can perfect their use of influence tactics and then be able to easily perform influence on others. One of the most important aspects that can influence perspectives is culture. In Hofstede¡¦s (1980) study it was found that Chinese societies are high in power distance and can be classified as collective societies. This is the result of Confucianism, which spreads values of social order and harmony. In this society, relationships are extremely important. Another characteristic of the Chinese is that they are elitists, and have a deep-rooted belief that education can raise a person to higher levels in society, thus we can see the importance of having expertise. Because of the high power distance which implies inequality and love of power, and collectivity which implies the difference in treatment between in-group and out-group members, it can be inferred that the Chinese tend to have Machiavellian personality. Thus we can see that the three main factors that influence the acceptableness of different influence tactics are expertise, relationships and Machiavellianism. The purpose of this study is to examine influence tactics from the subordinate¡¦s perspective, and to explore the relationship between expertise, personal relationships, Machiavellianism and influence strategies. The results show that (1) the closeness of the relationship is the most important factor to consider when choosing influence tactics, the closer the relationship, the more tactics one can use, both hard and soft tactics would be acceptable, (2) If the manager is known as having expertise, it would be best to use soft tactics, however subordinates will also accept hard tactics from managers who have a higher education level, (3) there was no significant relationship between influence tactics and Machiavellianism.

<p>Background: Today many companies are competing to get space in our minds. Companies spend a tremendous amount of money on building strong brands. It is not just about making us aware of their logo, today it’s more about giving the brand a ”soul” and to load it with different values. Due to today’s globalization there is also interesting to look at it from a cultural perspective. To export a brand name into a new market abroad is not the same as just transferring your knowledge and believe it should work in another country and culture. A brand is consciously and unconsciously loaded with values, especially cultural values. In Sweden there are values typically Swedish that might not be obvious to you but still follow us. These values might not fit the new market the company is entering, therefore some values might get left behind, while others are easily transferred to another country. We therefore find it very interesting to study these cultural values. </p><p>Purpose: The purpose with this essay is to describe which cultural values Swedish company’s brands intend to communicate abroad. </p><p>Performance: We have done a qualitative study. Our empirical study is based mainly on personal interviews. The frames of references are based on well established theories within the brand- and cultural field. </p><p>Result: Our study showed that Swedish companies load their brands with the four values; quality, reliability, simplicity and modern&innovative. We also found that the Swedish culture is reflected in these values, in both national-, business- and corporate culture.</p> / <p>Bakgrund: Idag slåss många företag om att få en plats i vårt medvetande och de lägger därmed ut stora summor på varumärkesbyggande och varumärkesvård. Det handlar inte längre om att bara pränta in logotypen, utan även att ge sitt varumärke en "själ" och ladda det med olika värden. I och med dagens globalisering är det också ur ett kulturellt perspektiv mer intressant. Men att exportera ett varumärke till en utländsk marknad är inte samma sak som att ta med sig sin kunskap och tro att det ska fungera lika bra i det nya landet. Ett varumärke är medvetet och omedvetet laddat med värderingar, både kulturella och affärsmässiga. I Sverige har vi typiskt svenska värden som man kanske inte direkt tänker på men som faktiskt följer med oss. Dessa värden kanske inte passar in på den nya marknaden, utan vissa värden kanske tas med medan andra byts ut. Vi finner det därmed intressant att undersöka dessa kulturella värden.</p><p>Syfte: Syftet med uppsatsen är att beskriva vad för slags kulturella värden svenska företags varumärken avser kommunicera utomlands.</p><p>Genomförande: Vi har gjort en kvalitativ studie. Vår empiriska studie är huvudsakligen baserad på de personliga intervjuer och den telefonintervju vi gjort. Referensramarna bygger på väletablerade teorier inom området.</p><p>Resultat: Vår studie har visat att svenska företag laddar sina varumärken med värdena kvalitet, pålitlighet, enkelhet och modern&innovativ. Vi har funnit att dessa värden finns återspeglade i den svenska kulturen både vad gäller national- respektive affärs och företagskultur.</p>

This study examined the perception of barriers to pro-environmental behaviour for different population segments in British Columbia. Cultural cognition scales were used to assign cultural values to participants (i.e., hierarchy-egalitarianism scale and individualism-communitarianism scale). Psychological and socio-cultural barriers were assessed using the list of dragons of inaction. Data on cultural values, perception of climate change risk, perception of barriers, frequency of pro-environmental behaviour, climate change knowledge and socio-demographic variables were collected using online surveys. Egalitarian values were correlated with greater climate change risk perception and with weaker perception of barriers to pro-environmental behaviour. Greater climate change risk perception was also associated with more pro-environmental behaviour. The effect of cultural values on barrier perception was partly mediated by climate change risk perception. These findings suggest that future research should focus on lessening the discrepancy between scientific climate change risk perception and public climate change risk perception, which can, in turn, increase the frequency of pro-environmental behaviour. / Graduate / 0768 / 0451 / lacroixk@uvic.ca