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A retrospective on Culture’s Consequences: The 35-year journey

Published on Jan 1, 2017in Journal of International Business Studies7.724
· DOI :10.1057/s41267-016-0037-9
Bradley L. Kirkman39
Estimated H-index: 39
(NCSU: North Carolina State University),
Kevin B. Lowe21
Estimated H-index: 21
(University of Auckland),
Cristina B. Gibson38
Estimated H-index: 38
(UWA: University of Western Australia)
Sources
Abstract
Abstract Our 2006 Journal of International Business Studies article, “A Quarter Century of Culture’s Consequences: A Review of the Empirical Research Incorporating Hofstede’s Cultural Values Framework,” provided a comprehensive review of 180 empirical journal articles and edited volume chapters published between 1980 and June 2002 that incorporated Hofstede’s cross-cultural values framework. We examined empirical research that positioned culture as either a main or moderating effect. The review attempted to make sense of the almost quarter century of research examining the impact of culture at the individual, group/organization, and country levels. In the present commentary, we provide: (a) a summary of the progress that has been made in the intervening decade, and most importantly, (b) a new set of recommendations for the next decade to guide those wishing to study the role of national culture in organizations.
  • References (104)
  • Citations (39)
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References104
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In this study we explore the effects of individualist-collectivist culture, an important dimension of national cultures, on the entrenchment incentives of large shareholders. Specifically, we investigate how individualist-collectivist culture affects the relationship between ownership concentration and earnings quality. We predict that the social connections among corporate insiders are stronger in collectivist societies, thus reducing corporate monitoring efficiency and exacerbating agency prob...
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We developed a model illuminating team knowledge exchange processes as a key link between organizational diversity climate and the effectiveness of multicultural teams (MCTs). Our analysis is based...
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Purpose The purpose of this paper is to extend prior literature regarding the interrelationships between national culture and accounting practices. Design/methodology/approach Using Hofstede’s (1980) cultural indices, the authors employ hierarchical linear modeling to examine the impact of economic growth (emerging markets), country, and culture on real earnings management (REM) for a sample of firms from 31 countries. Findings The results reveal a negative association between REM and Hofstede’s...
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