Dissertations / Theses: 'Individualism Culture'

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Chimene, António Marcos. "A independência dos auditores em Moçambique : efeito cultural." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/4466.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo pretendeu analisar a importância dos factores que afectam a independência dos auditores (ou seja, as necessidades do investidor, retenção de clientes, valores e obrigações profissionais e pressões de tempo/ orçamentárias) em dois cenários e, em fase de realização dos trabalhos de auditoria. O primeiro cenário (caso 1) está relacionado com pressão de tempo em face de prazo de entrega do relatório de auditoria enquanto o segundo (caso 2) refere-se a relação especial com o cliente de auditoria. A amostra é composta por 60 auditores Moçambicanos de 6 empresas de auditoria que operam em Moçambique. No caso 1, os resultados sugerem que a promessa da firma de auditoria de entregar relatório no prazo estabelecido foi a principal e único factor com poder explicativo sobre a decisão de fazer mais trabalho de auditoria antes de assinar o relatório. No caso 2, os resultados sugerem que a influência do problema de tempo vs orçamento e a situação de emprego do auditor, na sua relação com seu antigo colega e superior hierárquico, foi o principal factor com poder explicativo sobre a decisão de fazer mais trabalho de auditoria antes de assinar o relatório. O segundo factor mais importante foi incapacidade da firma de auditoria de facturar o cliente pelos trabalhos adicionais. Por último, nos dois cenários, os resultados sugerem que a associação entre o Colectivismo de Hofstede (1991) e a decisão do auditor de efectuar trabalho adicional de auditoria foi positiva e fraca.
This research examine the importance of the factors affecting the independence of auditors (i.e., investor needs, client retention, professional values and obligations, and time/ budget pressures) on two scenarios, and in progress of audit work. The first scenario (case 1) is related to time pressure in the face of delivery of the audit report while the second (case 2) refers to the special relationship with the audit client. The sample includes 60 Mozambicans auditors from six audit firms operating in Mozambique. In case 1, the results suggest that the promise of the audit firm to deliver the report within the prescribed period was the main and unique factor with explanatory power on the decision to do more work before signing off on the audit report. In case 2, the results suggest that the influence of time-budget problem and employment status of the auditor, in his relationship with his former colleague and superior, was the primary factor for doing more work prior to signing off on the audit. The second most important factor was the inability of the audit firm to bill the customer for additional work. Finally, in both scenarios, the results suggest that the Hofstede's Individualism vs. Collectivism (1991) was positive and weakly associated with the auditor's decision to perform additional audit work.

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Pinheiro, Bruno Miguel Braia. "Independência dos auditores portugueses : o efeito cultural." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/5906.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Este estudo pretendeu analisar a importância dos factores que afectam a independência dos auditores (ou seja, as necessidades do investidor, retenção de clientes, valores e obrigações profissionais e pressões de tempo/orçamentárias), em dois cenários e em fase de realização dos trabalhos de auditoria. O primeiro cenário (caso 1) está relacionado com a pressão de tempo em face do prazo de entrega do relatório de auditoria, enquanto que o segundo (caso 2) se refere à relação próxima com o cliente de auditoria. A amostra é composta por 100 auditores que exercem actividade em Portugal. No caso 1, os resultados sugerem que a importância da confiança dos accionistas na profundidade da auditoria foi o principal e único factor com poder explicativo sobre a decisão de fazer mais trabalho de auditoria antes de assinar o relatório de auditoria. No caso 2, os resultados sugerem que a obrigação do auditor de servir como representante independente na investigação de todas as questões relevantes foi o principal factor com poder explicativo sobre a decisão de fazer mais trabalho de auditoria antes de assinar o relatório de auditoria. Nos dois cenários, os resultados sugerem que não existe associação entre a construção de individualismo de Hofstede (1991) e a decisão do auditor de efectuar trabalho adicional de auditoria. A média dos factores do colectivismo é ligeiramente superior à média dos factores do individualismo, sugerindo uma ligeira tendência dos auditores portugueses para serem colectivistas. Verificámos, por análise de regressão linear, que as características sociodemográficas, em ambos os casos, não influenciam a probabilidade de fazer trabalho adicional antes de assinar o relatório de auditoria.
This research examines the importance of factors that influence audit independence (i.e., investor needs, client retention, professional values and obligations, and time budget pressures) in two scenarios and in an audit work environment. Case 1 is related with pressure of signing off the audit engagement and case 2 refers to the tenure relationship between audit team and the client (former audit member). The sample includes 100 external auditors working in Portugal. In case 1, the results suggest that stockholder’s reliance on the thoroughness of the audit was the primary factor for doing more work prior to signing off on the audit. In case 2, the results suggest that auditor’s obligation to serve as the independent representative in investigating all relevant matters was the primary factor for doing more work prior to signing off on the audit. In both scenarios, results suggest that there is no association between Hofstede construction of individualism (1991) and the decision of doing more work prior to signing off on the audit. The mean of colectivism factors is slightly superior than the mean of individualism factors, suggesting that there is a minor tendency to Portuguese auditors to act accordingly to collectivism construction of Hofstede. Based on a regression analysis we found that social-demographic characteristics, in both scenarios, do not influence the probability of doing more work prior to signing off on the audit.

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Pires, Pedro Giovanetti Cesar. "Os anos de aprendizado de Wilhelm Meister e as formas de individualismo dos séculos XVIII e XIX." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/8/8132/tde-27042015-121729/.

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Esta pesquisa propõe-se investigar o romance Os anos de aprendizado de Wilhelm Meister, de Johann Wolfgang von Goethe (1749-1832), publicado em 1796. Nosso objetivo é realizar, com a análise do romance, uma reconstrução sociológica da noção de formação do indivíduo expressa na obra, articulando-a com o processo de emeregência da noção moderna de liberdade individual. Para tanto, recorre-se a três conceitos-chave do pensamento de Georg Simmel: o conceito de cultura, individualismo quantitativo e individualismo qualitativo. Ao relacionar o enredo do romance com as transformações na estrutura social ocorridas nos séculos XVIII e XIX, as quais são analisadas a partir dos conceitos de Simmel, nosso objetivo é esclarecer a visão de modernidade que se apresenta na obra de Goethe, bem o seu potencial crítico relativo à questão da liberdade individual.
This research aims to investigate the novel Wilhelm Meisters Apprenticeship by Johann Wolfgang von Goethe (1749-1832), published in 1796. Our goal is to build, with the analysis of the novel, a sociological reconstruction from the idea of individual self-cultivation which the novel express and articulate this idea with the process of construction of the modern individual freedom ideal. To perform that, this research uses three key-concepts from Georg Simmel: the concept of culture, quantitative individualism and qualitative individualism. By relating the novels story with the changes of the social structure in the XVIII and XIX centuries, our objective is to clarify the vision of modernity from Goethes novel, as well explore its critical potential on the subject of individual freedom.

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Cramer, Matthew Howard. "Trust development and the influence of the individualist/collectivist paradigm." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/23778.

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This research investigates the role that the individualist/collectivist dimension plays in the selection of the preferred method of building trust. Sixty five middle managers from a primary metal producer were analysed using two surveys. The individuals were classified as either individualists or collectivists and then asked to rate several statements regarding a preferred means of trust. The various means of developing trust were calculative, predictive, intentionality, capability and transference. The data collected should that only with calculative trust development did a clear preference exist between collectivists and individualists. The four remaining trust development processes were equally likely to be used by either group. The data also showed that neither race, nor language nor ethnic group could be used as a predictor of assignment to either cultural dimension. The selection of the sample population and the subsequent influence of organisation specific phenomenon were found to be highly influential on the selection of trust building process. Copyright
Dissertation (MBA)--University of Pretoria, 2011.
Gordon Institute of Business Science (GIBS)
unrestricted

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Shiroya, Tamiyo. "La "spiritualité", une nouvelle forme rhizomique de religiosité : étude comparative s'appuyant sur des festivals de spiritualité au Japon, en France et aux Pays-Bas." Thesis, Aix-Marseille, 2017. http://www.theses.fr/2017AIXM0419.

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Le déclin voire la disparition de la religion dans les sociétés modernes est abondamment discuté dans le domaine des sciences sociales et particulièrement de la sociologie des religions durant la seconde moitié du XXe siècle.Interrogeant ce point de vue, cette thèse vise à rendre compte d'une nouvelle forme de religiosité, la spiritualité, qui tend à se développer mondialement, surtout dans les sociétés industrielles avancées, depuis la fin du XXe siècle, pénétrant diverses sphères de la vie sociale : les loisirs, la santé, la nutrition, l’éducation, l'économie, la politique, etc.Il s’agit de dresser un état des lieux de ce phénomène, qui se déroule en dehors des cadres religieux institutionnels et principalement via une démarche individuelle, en focalisant sur ses liens avec des facteurs socioculturels et avec les religions traditionnelles dans trois sociétés choisies : japonaise, française et néerlandaise. Au-delà, cette étude s’intéresse aux rapports de cette « religion invisible » avec la société civile, à ses potentialités comme source d’engagements multiples.Cette recherche repose sur le travail de terrain mené au sein de festivals dédiés à la spiritualité, l'une des expressions centrales de ce phénomène, en s’appuyant sur des méthodes qualitatives : l’entretien et l’observation participante sont les principales approches. Ce travail nous amène à constater que la spiritualité, phénomène mondialisé, se nuance et se décline pourtant localement sous l’influence des contextes politiques et sociétaux
The decline or even disappearance of religion in modern societies is extensively discussed in the field of social sciences and in particular in the world of sociology of religion during the second half of the 20th century.Questioning this view, this thesis aims to account for a new form of religiosity, spirituality, which tends to develop on a worldwide scale, especially in advanced industrial societies, since the late 20th century, penetrating various spheres of social life: leisure, health, nutrition, education, economy, politics, etc.The goal is to provide an overview of this phenomenon, which has been unfolding outside institutionalized religious frameworks, mainly through an individual approach, focusing on links with socio-cultural factors and with traditional religions in three selected societies: Japanese, French, and Dutch. Furthermore, this study is interested in the relationship of this "invisible religion" with the civil society and in its potentialities as a source of multiple commitments.This research is based on fieldwork conducted in festivals dedicated to spirituality, a central expression of spirituality, which this work attempts to assess through qualitative methods: interviews and participant observation are the main approaches. This research makes us understand that spirituality, although globalized, is nuanced and declined nevertheless locally under the influence of political and societal contexts

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Hook, Joshua N. "Forgiveness, Individualism, and Collectivism." VCU Scholars Compass, 2007. http://hdl.handle.net/10156/1451.

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Stevenor, Brent A. "Culture Shift: Values of Generation X and Millennial Employees." Cleveland State University / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=csu1560502107953501.

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Nguyen, Tram, and Özden Aylin Cakanlar. "The influence of culture on impulse buying : A cross-cultural study on impulse buying." Thesis, Linnéuniversitetet, Institutionen för marknadsföring (MF), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53485.

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Background: Impulse buying is increasingly grown and it creates up to 80% of all purchases in certain low involvement product categories. In Sweden, a Swede can spend 20000SEK a year for impulse shopping in average. On the other hand, impulse buying is calculated to be strongly grown in the emerging markets such as Vietnam and Turkey. Due to the steady economic growth of 7% every year in Vietnam, it leads to a higher demand in shopping of the consumers. Similarly, Turkey’s economy is considered as one of the fastest growing economies in Europe and consequently leads to the increase of impulse buying behavior among the customers. Purpose: The purpose of the present study is to expand the understanding of the impulse buying behavior by looking further into the role of culture in cross-cultural contexts Hypothesis: H1-There is a significant relationship between individualism-collectivism and impulse buying behavior. H2- There is a significant relationship between power distance and impulse buying behavior. H3- There is a significant relationship between uncertainty-avoidance and impulse buying behavior H4- There is a significant relationship between masculinity-femininity and impulse buying behavior Methodology: Three focus groups and seven interviews are served as the pre-study and a cross-cultural questionnaire is substantially conducted across three countries: Sweden, Turkey and Vietnam. Findings: Culture generates certain effects on impulse buying behavior and the influence is diverse across these countries. However, the findings also indicate that there could be other factors that could affect impulse buying behavior.

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Button, Virginia Mary. "The aesthetic of decline : English Neo-Romanticism c. 1935-1956." Thesis, Courtauld Institute of Art (University of London), 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.309604.

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Khoury, Haitham A. "Measuring culture : the development of a multidimensional culture scale." [Tampa, Fla] : University of South Florida, 2006. http://purl.fcla.edu/usf/dc/et/SFE0001741.

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Franz, Marvin Kenneth. "Healing the cell missional identity as corrective to the individualistic culture of the small group movement /." Online full text .pdf document, available to Fuller patrons only, 2001. http://www.tren.com.

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Fidalgo, Mariana Sofia Oliveira. "O efeito da cultura na divulgação das Key Audit Matters : evidência de clientes europeus de uma Big 4." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19151.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A partir da entrada em vigor do novo relatório de auditoria, tornou-se obrigatória a comunicação das Key Audit Matters (KAMs) para as auditorias das demonstrações financeiras para os períodos findos em ou após 15 de dezembro de 2016 de entidades de interesse público. Desta forma e tendo em conta que os fatores culturais podem influenciar os julgamentos e decisões dos auditores sobre a divulgação das KAMs, a presente dissertação investiga o possível efeito que a cultura do país de origem da empresa de auditoria tem na divulgação das KAMs no relatório de auditoria. Para realizar este estudo, obteve-se o número de KAMs através dos relatórios de auditoria do ano de 2017 de entidades de interesse público, todas elas cotadas, e auditadas pela Deloitte da Alemanha, Bélgica, Espanha, França, Holanda, Irlanda, Itália, Portugal, Reino Unido e Suécia. Além disso, obteve-se as pontuações para cada uma das duas dimensões culturais (Power Distance e Individualism versus Collectivism) de Hofstede atribuídas aos vários países, através da ferramenta de comparação de países de Hofstede Insights. Os resultados obtidos através do estudo demonstram que quanto mais um auditor reconhece e respeita a diferença de poder, menor é o número de KAMs que ele tende a divulgar no relatório de auditoria. Esta tendência para divulgar um menor número de KAMs também ocorre quanto mais um auditor tiver preferência pelo individualismo. Assim, o estudo demonstra que o efeito da cultura se sobrepõe à pertença da auditora a uma rede.
From the entry into force of the new audit report, the communication of the Key Audit Matters (KAMs) has become mandatory for the audits of financial statements for the periods ending on or after December 15, 2016 of public interest entities. Thus, and taking into account that cultural factors may influence the judgments and decisions of auditors on the disclosure of KAMs, this dissertation researches the possible effect that the culture of the country of origin of the audit firm has in the disclosure of KAMs in the audit report. In order to conduct this study, we obtained the number of KAMs using the 2017 audit report of public interest entities, all of them listed and audited by the German, Belgian, Spanish, French, Dutch, Irish, Italian, Portuguese, British and Sweden Deloitte. Moreover, we obtained the scores for each of the two cultural dimensions (Power Distance and Individualism versus Collectivism) by Hofstede assigned to the different countries, using the country comparison tool of Hofstede Insights. The results obtained in this study reveal that the more an auditor recognises and respects the difference in power, the smaller the number of KAMs that he intends to disclose in the audit report is. This tendency to disclose a smaller number of KAMs also occurs the more an auditor prefers individualism. Thus, the study shows that the effect of culture superimposes the fact that the audit company belongs to a network.
info:eu-repo/semantics/publishedVersion

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Yasin, Hina Mahboob. "Employee behavior as an image of CSR : analysing through the lens of individualism - collectivism." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1085.

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Durant des siècles, la religion a été considérée comme une entité extrêmement influente. Lentement et progressivement, les gouvernements ont pris la relève et gagné en puissance. De nos jours, quelques grandes entreprises prennent le relais (Cohen, 1988). Cependant, la recherche montre que les entreprises qui ne gèrent pas leur pouvoir de manière socialement responsable sont sanctionnées par la société (Davis, 1973). Pour cette raison, les PDG sont amenés à faire un usage intelligent et productif de leurs ressources, par le biais de la responsabilité sociale. La RSE est un phénomène important par le moyen duquel les employés acquièrent, par identification à l'entreprise, une identité sociale. Cette identification génère elle-même des comportements de citoyenneté organisationnelle (OCB). Il est nécessaire de procéder à une étude approfondie de ces comportements influencés par la RSE, en tenant compte de l'approche psychologique individualiste ou collectiviste de l'employé. Nous présentons ici un modèle optimal, testé empiriquement. Les résultats de cette recherche suggèrent aux entreprises d'utiliser intelligemment leurs activités opérationnelles pour répondre à un large éventail de besoins
Ages ago, religion was an entity which was deemed as influentially powerful. Slowly and gradually, governments became the entities even with greater power to influence the circumstances. And now, some big corporations have taken over that power (Cohen, 1988) . Nevertheless, when power comes, along lingers responsibility. Research shows that businesses which do not handle their power in socially responsible manner, the society deprives it of that power (Davis, 1973). For this reason, CEO's now make intelligent use of their resources in order to be productive as well as socially responsible, in short they exhibit Corporate Social Responsibility (CSR). CSR is such a powerful phenomenon which enables an employee to derive his/her social identity by identifying with the firm. Employees view their self as a depiction of their firm, when their firm behaves in a socially responsible manner. This resulting identification tends to generate organizational citizenship behavior (OCB). A need resides to conduct an deep study of employee behavior influenced by CSR while considering the individualist or collectivist psychological approach of the employee. This research plays its role in configuring the resulting behavioral patterns generated from the considerate behavior of the firm. We bring forward an optimal model, which is empirically tested. The findings support this research suggesting firms to cleverly utilize its operational activities to meet a broader range of needs

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Youn, Inn. "The culture specificity of epistemological beliefs about learning /." free to MU campus, to others for purchase, 1997. http://wwwlib.umi.com/cr/mo/fullcit?p9841349.

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Manohar, Uttara. "The Role of Culture in Parental Mediation." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1313379998.

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Hellsing, Maria, and Linda Olsson. "Experiences of female entrepreneurs in Tanzania : A cultural comparacy between individualism and collectivism." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-35072.

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Green, Sydney Nicole. "The Effect of Culture on Communication Strategies for the Human Papillomavirus Vaccine." Kent State University Honors College / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=ksuhonors1544456071290228.

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Boustani, Maya Mroué. "The associations of universal value types with the Big 5 personality traits and individualism-collectivism in Lebanon and the United States." Click here for download, 2006. http://wwwlib.umi.com/cr/villanova/fullcit?p1435585.

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Alam, Md Mahbub. "The impact of national culture on the organizational culture: Multinational companies doing businesses in developing countries." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-24731.

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Abstract Title: The impact of national culture on the organizational culture: Multinational companies doing businesses in developing countries Level: Final assignment for Master Degree in Business Administration (MBA) Author: Md. Mahbub Alam Supervisor: Dr. Ehsanul Huda Chowdhury Examiner: Dr. Maria Fregidou-Malama Day: 2017- May Aim: The aim of the study is to understand how national culture of Bangladesh is affecting the organizational culture of the multinational firms operating in Bangladesh. To understand the issue, Hofstede’s Cultural Dimensions are regarded as benchmark for analysis. Method: Qualitative study has been conducted whereby both primary and secondary data are used. Hereby, primary data have been gathered from ten employees of Grameen Phone a multinational working in Bangladesh. To collect data, face to face interviews has been conducted using Skype. Results & Conclusions: Finding of the study is the MNCs integration with national culture with the view to sustainable business operation. It has been demonstrated that national culture affects the organizational culture in the form of employee participation, collective working environment, collaborative work efforts, and knowledge sharing through continuous communication. Suggestions for future research: Further investigations on national culture’s impact on organizational culture can be undertaken by making a comparison between MNC and a purely local firm. Additionally, an analysis on a large number of MNCs operating in host country can add value for further researches. Contribution of the thesis: To the theoretical model, this study makes contribution on the ground of understanding how MNC adapt their business with local culture where cultural sensitiveness is high. Managerial implications: MNCs can ensure collaboration, support, and teamwork among employees as part of their attempt to integrate with local culture. This study reveals that local employees can be used as means of cultural carriers by managers which can promptly address the cultural differences to be mitigated. Keywords: Multi-national Corporations (MNCs), National Culture, Organizational Culture, Uncertainty Avoidance, Individualism vs. Collectivism, Power Distance

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McMylor, Peter Martin. "Capitalism, managerialism and the market : the problem of politics in the culture of bureaucratic individualism." Thesis, Durham University, 1987. http://etheses.dur.ac.uk/6878/.

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This thesis addresses a core problem of the human sciences: the relationship between communal and individual forms of life. In so doing it seeks to raise questions about the acceptance of liberal individualism. This is achieved by the development of certain themes in the work of the philosopher Alasdair Maclntyre, especially those present within his major work After Virtue. This thesis is not a critical study of Maclntyre, but instead attempts to extract, from the work of this major anti-liberal philosopher, elements that can be profitably developed by the human sciences and contribute to a renewal of a socialist politics which is more than one more version of liberal progressivism. The introductory chapter outlines the nature of the problems posed for any kind of communal ism in a liberal polity, the major themes from Maclntyre's work in the last three decades are outlined, in relationship to the question of liberal modernity. This is followed in Chapter One by an outline of some cultural themes concerning concepts of self and community briefly touched on in Maclntyre's work. Chapter Two looks at the impact of liberal culture on its major ideological competitor, Marxism, stressing Maclntyre's complex relationship with the Marxian tradition. Chapters Three and Four examine some of the historical assumptions embodied within Maclntyre's After Virtue. Chapter Three looks at the impact of the capitalist market on our social and moral attitudes. The account of this process is shown to be closely related to the work of the historian Karl Polanyi. Chapter Four looks at the historical relationship between liberalism and bureaucratic practices. In conclusion, Chapter Five examines Maclntyre's alternative to liberal individualism, and connects his narrative account of a human life with other recent developments, in thought and experience.

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Lee, In Heok. "Readiness for self-directed learning and the cultural values of individualism/collectivism among American and South Korean college students seeking teacher certification in agriculture." Texas A&M University, 2004. http://hdl.handle.net/1969.1/3281.

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The purpose of this study is to examine the relationship between self-directed learning readiness and the cultural values of individualism/collectivism in two sample groups drawn from different cultures. The research design used for this study was descriptive and correlational in nature. The target population for this study consisted of two sample groups: Korean and American college students who seek teacher certification in the field of agriculture. Data were collected using a web-formatted questionnaire. Results were computed statistically, including the means, standard deviations, effect size, independent sample t-test, one-way ANOVA, bivariate correlations, and multiple regression. Findings indicated that in a hierarchical multiple regression analysis, scores for the Self-Directed Learning Readiness Scale (SDLRS) (R2 = .03, adjusted R2 = .01, p = .30) in Step 1 was not statistically significantly related by gender, student classification, and GPA. Gender, student classification, and GPA accounted for only 3% of the variance and the three beta weights for the gender, student classification, and GPA variables were not statistically significantly related to the SDLRS. However, scores for SDLRS (R2= .34, adjusted R2 = .30, Â¨R2 = .31, p =.00) in Step 2 was statistically significantly related by gender, student classification, GPA, nationality, vertical individualism (VI), horizontal individualism (HI), vertical collectivism(VC), and horizontal collectivism(HC). This model accounted for 34 % of the variance in the SDLRS (R2 change = .31). It appears that nationality, VI, HI, VC, and HC accounted for a further 31% of the variance. However, in Step 1, the gender, student classification, and GPA variables did not account for a significant amount of variance in Step 2. The beta weight for nationality and VI variables were not statistically significantly related to the SDLRS (E = -0.15, t = -1.67, p = .10; E = 0.01, t = 0.10, p = .92, respectively). However, the beta for the HI variable was statistically significant and positive (E = 0.40, t = 4.31, p = .00). The beta for the VC variable also was statistically significant and positive (E = 0.20, t = 2.12, p = .04). The beta for the HC variable also was statistically significant and positive (E = 0.21, t = 2.19, p = .03). These findings indicated that if HI, VC, and HC attitudes are high, the SDLRS scores tend to be high. That is, differences in the studentsÂ SDLRS can be best explained through HI, VC, and HC among the cultural values of individualism/collectivism.

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Johnston, Sarah P. "A Cultural Comparison of Applied Behavior Analysis for Autism Spectrum Disorder." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/scripps_theses/540.

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Autism spectrum disorder (ASD) is a pervasive developmental disorder (PDD) with no cure (Hall, 2011). A variety of treatments exist to help with symptoms and one therapy is applied behavior analysis (ABA) (Virues-Ortega, 2010). ABA works by providing rewarding stimuli, specifically verbal praise, to encourage positive behavior. Most of the current research related to autism and ABA has been done in the US or other western countries (Hall, 2011), but studies show that verbal praise motivates people differently in different cultures (Henderlong & Lepper, 2002). One of these differences occurs between individualist and collectivist cultures. The current study will manipulate verbal praise administered in ABA therapy in two different countries, the United States, an individualist culture, and South Korea, a collectivist culture. There will be two types of ABA interventions: type A, with individualist-focused verbal praise and type B, with collectivist-focused verbal praise. Thirty children from each country will receive type A and 40 from each country will receive type B. The results would likely confirm the hypotheses which are: 1) that children with an individualist upbringing will have a greater improvement in symptoms with intervention type A than children with a collectivist upbringing, and 2) that children with a collectivist upbringing will have greater symptom improvement with intervention type B than children with an individualist upbringing. Further directions regarding the development of treatments for children with autism are discussed. This research will help to provide insight into the importance of considering culture when treating children with autism.

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Bridges, James Gavin. "Instrumentalism and couple’s therapy: influential impacts on therapist’s values, neutrality, and perceived role in couple’s therapy." Thesis, Kansas State University, 2017. http://hdl.handle.net/2097/38271.

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Master of Science
School of Family Studies and Human Services
Amber V. Vennum
Values dictate who we are, how we see the world, and how we choose to interact with others. They are imbedded in culture. Therapists and clients are dictated by values that in a large part determine the course of therapy (L’Abate, 1982). Mindful to not impose personal values on their clients, therapists may attempt what is being called a value-neutral approach, inadvertently reinforcing certain dominant cultural values about relationships that may, or may not, be in the best interest of the client’s relationship. Therapists practicing within American culture may unintentionally reinforce instrumental views of relationships in the therapy room if they attempt to remain value-neutral. The present study explored the influence of instrumentalism on therapist’s values and roles they take in therapy with two studies. Study 1 involved the construction and refining of scales that intended to measure (a) attitudes towards commitment (b) instrumentalism in romantic relationships. The attitudes towards commitment scale was created with high reliability and the instrumentalism scale was discarded and new items were created for the second study. Study 2 involved a mixed-methods approach to explore the influence of instrumentalism on therapists’ definitions and use of neutrality, as well as therapists’ roles in couple’s therapy. Participants for study 2 were sent a survey asking about demographics, relationship and commitment values, their definitions of neutrality, and the roles they take in couple’s therapy and whether they advocate more for individuals or relationships. When therapists advocate more for the relationship they are more likely to have more positive attitudes towards commitment, are less likely to endorse soft reasons for relationship dissolution, see themselves as part of a collective, and be religiously active.

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Soumi, Mariam, and Viktor Gustafsson. "Fairness in a Game Setting : The Effects of Gender and Culture on Fairness in the Ultimatum Game." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Nationalekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48631.

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Fairness is an important topic that has captured the interest of researchers in many fields. Looking at behavioural and experimental economics, various methods have been used to shed the light on fairness. One of the most recognizable ways is through the use of the ultimatum game. In this paper, we aimed to look at fairness considerations by utilizing this game, while also highlighting gender and culture as factors of importance. Two models, specifically Rabin’s reciprocity model and Fehr and Schmidt’s inequity aversion model, in addition to various research papers on the topics of gender and culture, were used as the cornerstones for this paper. The experimental design was a replication of the ultimatum game, which was carried out online. Results showed that there were noticeable effects from both gender and culture on the behaviour of the participants in the game. However, the results were not statistically significant enough to be considered as determining factors in regard to why individuals behave in a specific manner in the game. Since research from the field has reached mixed conclusions, we can say that making inferences about human behaviour is harder than one might think.

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Farley, Augustine Yuty Duweh, and Nour Murched. "How Culture Moderates the Effect of Trust on Online Shopping Frequency." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-32338.

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People all over the world are embracing online shopping and there is a general agreement that trust plays a key role in influencing online shopping frequency. This project seeks to address the increasing need for new studies in this area. This is an empirical project that investigates the moderating effects of culture on the impact of trust on online shopping frequency. The central focus of this project was to examine whether culture affects the decision of the international consumer to trust in online shopping contexts. In an attempt to contribute to both cross-cultural and e-commerce research, the project examined shoppers across 34 countries using two of Hofstede’s six cultural dimensions: Uncertainty avoidance and Individualism. The project took a post-positivist approach to research and adopted a mixed method research design. Thus, data were collected using both quantitative and qualitative research designs, which provided a complimentary triangulation of the results. Both secondary and primary data sources were used, as the project developed a model and tested several hypotheses based on the literature on e-commerce, social psychology, and culture. Seven hypotheses were tested and research results revealed that trust has a positive impact on online shopping frequency in a multicultural context. Interestingly, no moderation effects were found for culture. The importance of this project lies in the fact that it seeks to further research at the intersection of culture, trust, and online shopping. Moreover, unlike most e-commerce projects that gather data from students within a single country, this project examines data from respondents of various demographic and socioeconomic characteristics, across several countries.

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Ma, Shuangjie, and Stellah Njeru. "The impact of culture (individualism and collectivism) on identified multicultural group work challenges : A study at Linnaeus University." Thesis, Linnéuniversitetet, Institutionen för psykologi (PSY), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-53419.

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This paper aims to measure the kinds of challenges faced by multicultural studentgroups and the influence of culture (individualism and collectivism) on student'sperception of importance on each of the challenges discovered. A 19-item questionnairewas completed by students (N = 234) from different faculties including natural andsocial sciences at Linnaeus University, students were from 47 countries. Challenges inmulticultural groups were measured using a Likert scale (from 1 to 5) that assessedmember participation, communication, group processes and group member compositionand analysed by exploratory factor analysis. To examine the differences in perception ofimportance of the challenges discovered between individualists and collectivists basedon Hofstede's culture framework, t-tests and Mann-Whitney test were conducted. Theresults suggested three main kinds of challenges: culture related challenges, genericgroup work challenges and membership resemblance. Membership resemblance was theonly kind of challenge that significantly differed between individualists and collectivists.Further discussions explaining the results and implementation of this study werepresented.

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Rybaczuk, Rachel. "The Search for Self-Fulfillment: How Individualism Undermines Community Organizing." Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/theses/278/.

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Hoersting, Raquel Carvalho. "The Effects of Priming, Culture, and Context on Perception of Facial Emotion, Self-representation and Thought: Brazil and the United States." Thesis, University of North Texas, 2011. https://digital.library.unt.edu/ark:/67531/metadc115096/.

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Individualist and collectivist cultural approaches describe the relationship between an individual and his or her social surroundings. the current study had a two-fold purpose. the first was to investigate whether Brazilians, like other collective peoples, displayed more group self-representations, categorized items more relationally and paid more attention to context than Americans. the second purpose of this study was to investigate if counter-cultural primes played a role in activating either collective or individual selves. Both American (n = 100) and Brazilian (n = 101) participants were assigned either to a no-prime condition or a counter-cultural prime condition and then were asked to rate emotion cartoons, categorize items, complete the Twenty Statement Test (TST), and choose a representative object. As expected, unprimed Brazilian participants displayed more collectivist patterns on emotional (F[1,196] = 10.1, p = .001, ?²= .049; F[1,196] = 7.9, p = .006, ?²= .038; F[1,196] = 9.0, p = .005, ?²= .044) and cognitive (F[1, 196] = 6.0, p < .01, ?² = .03) tasks than Americans. However, Brazilians offered more individualist self-representations (F[1, 195] = 24.0, p < .001, ?² = .11) than American participants. Priming only had a marginal effect on item categorization (F[1,194] = 3.9, p = .051, ?² = .02). Understanding such cultural differences is necessary in the development of clinicians’ multicultural competence. Therefore, these findings, along with the strengths and limitations of this study and suggestions for future research, are discussed.

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Ahmed, Javed, and Abdullah Al Mamun Khan. "Influence of National culture on internal communication process. A study on universities in Bangladesh & Sweden." Thesis, Högskolan i Gävle, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-24709.

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Aim: The aim of this study was to investigate how national culture influence internal communication of university. Methodology: A qualitative approach was chosen to conduct this research. Semi structured interview were taken. Interviews were taken by face to face, skype and phone call. Ethical approach was considered while interpreting the data. Findings: Our study showed that high power distance has negative impact on internal communication. We found that high power distance creates block between supervisors and subordinates to share information. Thus it creates barriers for effective communication flow and hinders organizations development. Our study also found that power distance is available in both countries but the degree of power distance is varied from one to another. In our study we also found that Individualism and collectivism has effect on internal communication. Our study showed that Individualistic or collectivistic decision making process of university effect internal communication of university in both countries. Previous study suggests that high power distance country tends to be a collectivistic country. Though the result is not always true. However, we found that true in our study. Contribution: The study adopts employee centric approach to explore the effects of culture on internal communication. This is an important contribution to previous researches that focused on internal communication from different perspectives, inclusion of cultural differences on internal communication has added value to the research field. Moreover, this paper contributes insights in cultural differences as well as employee perspective and by doing so it suggests theorist and practitioners that how internal communication can relate to employee’s engagement in different cultural perspectives. Limitations: The major limitation of this study was that this study only focused on Hofstede’s power distance and individualism as cultural dimensions. Other dimensions were not focused. Another limitation of this study was the sample size. The sample size is too small to represent the whole population in regards to university perspective. Suggestions for further research: Additional qualitative or quantitative methods can be required to explore the findings in different aspects. The study focuses on the educational institute. The findings may vary in accordance with the different industry and sectors. The study provides the guidelines regarding the impact of cultural differences on internal communication. Future research could consider other important factors that may have profound impact on internal communication in different settings.

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Sirichai, Yokota Riegle Rodney P. "Comparing two strategic decision making techniques, consensus and dialectical inquiry, in a Thai organizational culture." Normal, Ill. Illinois State University, 1994. http://wwwlib.umi.com/cr/ilstu/fullcit?p9521348.

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Thesis (Ph. D.)--Illinois State University, 1994.
Title from title page screen, viewed April 18, 2006. Dissertation Committee: Rodney P. Riegle (chair), John R. McCarthy, Paul J. Baker, Jeffrey Hecht. Includes bibliographical references (leaves 71-75) and abstract. Also available in print.

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McFeeters, Forrest Ethan. "The Effects of Individualism Vs. Collectivism on Learner's Recall, Transfer and Attitudes Toward Collaboration and Individualized Learning." Diss., Virginia Tech, 2003. http://hdl.handle.net/10919/28049.

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This study examined the differences in achievement between groups exhibiting different cultural dimensions in a particular online instructional environment. Variables were measured concerning the relationship between instructional environments, cultural dimensions and online learner preference. The subjects of this study were a representative sample of groups of graduate students from different cultures. The instrument was composed of a treatment that was represented across two instructional environments. A web-based tool measured participant?s cultural dimension, recall, transfer of knowledge and learning preference. A 2 x 2 x 2 ANOVA analysis method was used to examine the effects of individualism and collectivism on learner preference and achievement (recall, transfer). Significance in transfer measures was found. This indicated deep understanding of materials for collectivist participants. Correlational analysis revealed significance between cultural dimension and learner preference for instructional methods. Findings were consistent with the body of literature on cross-cultural psychology.
Ph. D.

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Ebeling, Sarah, and Kiran Gustafsson. "Aspirations, possibilities and limitations–Indian middleclass students' view on future career and related values." Thesis, Malmö högskola, Fakulteten för lärande och samhälle (LS), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-28876.

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The aim of this study is to investigate how middle class, secondary school students in Bangalore view their future in the background context of individualist and collectivist influences, traditionally related to Western respectively Eastern culture. The objectives are as follows:How do secondary school students view their future in terms of further studies and work opportunities and what possibilities and/or limitations do they identify? What in relation to this are some of the underlying, deciding factors?What values do secondary school students take into account while considering a future career? To what extent can these values be related to the general distinctions between collectivism and individualism, traditionally related to Eastern and Western culture?Theoretical terms used in the thesis are the sociological concepts of individualism and collectivism and Krumboltz’s social learning theory, a constructivist career theory. This is a qualitative study, interviews were used to examine eight students’ views about their future as well as values related to this.The main conclusions of the study are that the students in general are very positive about their future, they believe in themselves and their abilities and rate the likeliness of reaching their goals as high. All of them want to move on to further studies, studying and working abroad is also something that is appealing to many of them. One of the possible limitations is lack of money. Deciding factors include own interests and abilities, family’s opinions, social class and external factors like labor market. Values concerning family, education and work are for the most part collectivist but some strong individualist features can also be seen, such as choosing a vocation based on your interest.

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Knutson, Ruth. "Discipling individuals in collectivist cultures a healthy biblical tension /." Online full text .pdf document, available to Fuller patrons only, 2001. http://www.tren.com.

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Wang, Danni, and Regis Hell. "Cultural impact on the audit planning phase : An empirical study in China and France." Thesis, Umeå University, Umeå School of Business, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-25743.

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China and France have both adopted the International Standards on Auditing (ISA). Thelargest firms in auditing and accounting in the world, known as Big Four, are established inFrance as well as in China. Auditors from those firms apply procedures that have beenharmonized worldwide within Deloitte, PricewaterhouseCoopers, KPMG, and Ernst &Young. When it comes to audit, French auditor and Chinese auditor talk the same language,use the same software, boundaries seem to be knocked over. On the other hand, what BigFour firms are not able to standardize is the culture of their auditors. Does auditor’s culturemay shatter all efforts that have been put to deliver the same services throughout the world?Does auditor’s culture may call the work of the International Auditing and AssuranceStandards Board (IAASB) into question? Do either French or Chinese auditors enable ahigher audit risk to the audited client? Many other questions could be raised about the effectof cultures on the audit process.

The purpose of this research is to explore, measure and analyse the cultural impact on theaudit process. In order to highlight the difference(s) of the audit outcome due to culture,countries have to exemplify a certain numbers of cultural differences. China and France havebeen chosen because their belonging to the Eastern and Western clusters, and as we know,Eastern and Western countries have substantial cultural differences (Hofstede, 2001).According to Hofstede’s cultural dimensions, Individualism (versus Collectivism) andUncertainty Avoidance are the two dimensions that get the higher cultural differences whenhe compares Chinese and French Culture. We want to discover how Chinese and Frenchauditors rely on analytical procedures and assess audit evidence and internal controlenvironment. We want to study if their audit results reflect the cultural differences betweenChina and France based on the two cultural dimensions.

In order to manage our empirical research, we use a sample of 28 Chinese auditors and 14French auditors. We use primary data collection through our design questionnaire. Theauditors’ answers were analysed using a quantitative approach to reveal the eventual existenceof a connection between the auditor’s cultural background and how the audit process iscarried out.

Our findings about cultural differences within Big Four companies are not so categorical. We did not find significant differences regarding Chinese and French auditors’ culture. However,Chinese auditors appear to have a higher willingness to refuse a misstatement in the client’s financial statements, due to collectivism cultural dimension, than French auditors. Auditors from both countries assess in similar way audit evidence, but they do not consider of the same importance some components of the internal control environment. French auditors considerof greater importance components that can directly influenced the accuracy of the accountingreporting process, because an individualism society as France tends to “encourage”accounting and cut-off errors within organizations.

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Iliste, Adrian. "The personality dimension of idiocentrism-allocentrism among international students." Thesis, Umeå universitet, Institutionen för psykologi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-143885.

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Sambandet mellan kultur och personlighet har studerats i stor utsträckning och tidigare forskning har visat på en koppling mellan kulturdimensionen individualism-kollektivism och personlighetsdimensionen idiocentrism-allocentrism. Den föreliggande studien undersöker förhållandet mellan individualism-kollektivism och idiocentrism-allocentrism bland internationella studenter i Sverige. 215 internationella studenter (M = 23 år, åldersintervall 19-44, 120 kvinnor, 94 män, 1 annat) gavs definitioner av individualistiska och kollektivistiska kulturer och ombads att bedöma sin ursprungskultur. De uppmanades sedan att uppskatta sig själva utifrån 22 frågor avsedda att mäta idiocentrism-allocentrism. Slutligen uppmanades de att ange sitt huvudskäl till att studera utomlands genom att välja ett av sju alternativ i en flervalsfråga. Data analyserades med one-way ANOVA's och oberoende t-tester. Resultaten visade på ett samband mellan kulturell bakgrund och idiocentrism-allocentrism i den förväntade riktningen. Vidare demonstrerade resultaten inte en koppling mellan geografisk bakgrund och idiocentrism-allocentrism. Slutligen visade resultaten varken en koppling mellan huvudorsaken till utlandsstudier och idiocentrism-allocentrism, eller mellan huvudorsaken till utlandsstudier och kulturell bakgrund. Av dessa resultat drogs slutsatsen att när det gäller individualism-kollektivism och idiocentrism-allocentrism så påverkar kultur personlighet. Resultaten tyder vidare på att det kanske inte är lämpligt att likställa geografiska enheter som nationer med kultur, då subkulturell mångfald kan påträffas inom dessa enheter. Slutligen tyder resultaten på att internationella studenter skiljer sig åt för gällande skäl till utlandsstudier oavsett personlighet och kulturell bakgrund, även om vidare forskning krävs gällande internationella studenters motivation.
The association between culture and personality has been widely studied and previous research has shown an association between the culture dimension of individualism-collectivism and the personality dimension of idiocentrism-allocentrism. The present study investigates the relationship between individualism-collectivism and idiocentrism-allocentrism among international students in Sweden. 215 international students (M = 23 years, age range 19-44, 120 women, 94 men, 1 other) were given definitions of individualist and collectivist cultures and asked to assess their culture of origin. They were then asked to rate themselves on 22 items intended to measure idiocentrism-allocentrism. Finally, they were asked to state their main reason for studying abroad by choosing one of seven options given in a multiple-choice item. One-way ANOVA's and independent t-tests were carried out for data analysis. The results showed an association between cultural background and idiocentrism-allocentrism in the expected direction. Further, the results did not demonstrate an association between geographical background and idiocentrism-allocentrism. Finally, the results did not demonstrate an association between main reason for studying abroad and idiocentrism-allocentrism, nor between main reason for studying abroad and cultural background. It was concluded that in the case of individualism-collectivism and idiocentrism-allocentrism, culture does influence personality. Further, the results suggest that it may not be appropriate to equate geographical entities such as nations with culture as cultural diversity may be found within such entities. Finally, the results indicate that international students differ in their reasons for studying abroad regardless of personality and cultural background, although further research regarding the motivation of international students is needed.

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Williams, S. Alicia. "Collectivism, Individualism, and Interprofessional Education: A Comparison of Faculty Across Five Academic Health Sciences Colleges." Digital Commons @ East Tennessee State University, 2020. https://dc.etsu.edu/etd/3823.

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Collaborative practice among interprofessional groups of health care providers is essential to the provision of safe and effective medical care. However, health professions training programs have not traditionally prepared students for interprofessional practice. One challenge in transforming health professions education programs has been a limited number of faculty prepared to teach students in an interprofessional learning environment. Thus, faculty development programs aimed at preparing faculty to provide interprofessional learning experiences across disciplines are increasingly important. Unfortunately, best practice in training faculty for interprofessional education programs is not well-defined. Interprofessional education faculty development programs should aim to train faculty to model and teach interprofessional education competencies, including collaboration; however, a faculty member’s culture orientation may impact their collaborative skills. Of the four subscales of the Individualism-Collectivism Scale, horizontal collectivism is the subscale most aligned with collaborative team-based competencies. Few, if any, studies have examined culture orientation in academic health science faculty. The current study explored culture orientation in academic health science faculty across five colleges at a southern university. Comparisons were made on each of the four Individualism-Collectivism subscales between academic health science faculty who had attended and had not attended an interprofessional education faculty development program. Also, comparisons were made by faculty members’ status as a first-generation student, type of courses taught, and gender. Correlations between scores on each subscale and years of teaching in higher education were also examined. Results indicated that the faculty members who had attended the interprofessional education faculty development program were significantly higher in horizontal collectivism than faculty who had not attended this program. Also, faculty who taught clinical courses were higher in vertical individualism than faculty who taught nonclinical courses. Implications for interprofessional practice, education, and faculty development are discussed, and recommendations for future research and practice are made.

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Poo-Im, Phanugorn, and Sangkan Savaikiat. "Cultural influences on the social network marketing effectiveness : A case Study in Thailand." Thesis, Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-14999.

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UNIVERSITY Mälardalen University (Mälardalens högskola) School of Sustainable Development of Society and Technology COURSE Master Thesis in Business Studies with Specialization in International Marketing COURSE CODE EFO705 TITLE Cultural influences on the social network marketing effectiveness: A case study in Thailand. RESEARCH QUESTIONS How does collectivism influence the effectiveness of social network marketing? PURPOSE OF THE STUDY The purpose of this thesis is to investigate and analyze whether the cultural dimension of collectivism among Thais has an influential impact on the effectiveness of social network marketing implementation on clothing retailing companies toward online customers or not. METHODOLOGY This thesis has employed both primary and secondary data to operationalize the conceptual framework. A questionnaire given to 160 respondents and the interview of 2 Thai expert marketers has been carried out to operationalize this research question. CONCLUSION The collectivistic behaviors among Thais show a slightly positive relationship which supports the effectiveness of social network marketing implementation. The other influential factors, apart from collectivism, are detergency in educational levels, knowledge of using social network, smart phone trends, and internet facility readiness.

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Lagan, Attracta. "Interiority and exteriority in the workplace : an exploratory journey into the realm of personal, workplace and societal values as they impact on each other /." View thesis, 2004. http://handle.uws.edu.au:8081/1959.7/46081.

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Thesis (Ph.D.)--University of Western Sydney, 2004.
A thesis presented to the University of Western Sydney, College of Arts, Education and Social Sciences, in fulfilment of the requirements for the degree of Doctor of Philosophy. Includes bibliographies. Electronic version is also available at: http://handle.uws.edu.au:8081/1959.7/46081.

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Lin, Yin. "Efficacy of REACH Forgiveness for Foreign and Virginia Students." VCU Scholars Compass, 2012. http://scholarscompass.vcu.edu/etd/2952.

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People agree that forgiveness is a virtue in essentially all countries. However, different cultures have different ideas about how willing one should forgive and under what circumstances. Although the study occurred in the USA, I recruited both foreign-extraction and Virginia born-and-raised female college students (N=102) to participate a six-hour REACH forgiveness intervention, promoting their forgiveness through psychoeducational groups. In my thesis, I investigated whether students of foreign extraction and Virginia-born students would respond similarly to the intervention. I operationalized culture in two ways—by country and by individual self-reported self-construal. I measured forgiveness using two measures—decisional forgiveness and emotional forgiveness. I found that the six-hour REACH forgiveness intervention enhanced participants’ forgiveness regardless of their culture background. But foreign students who were functioning in a US university did not respond differently than Virginia-born students. The similar findings also applied to participants who perceived themselves differently in Collectivism and Individualism.

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Sousa, Mariana Calixto de. "Culture’s impact on the disclosure of key audit matters." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/19782.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A presente dissertação explora a possibilidade de existir uma relação entre divulgação financeira presente nos relatórios de auditoria e cultura nacional. Mais precisamente, propomos uma relação entre a natureza e extensão numérica de matérias relevantes de auditoria divulgadas nos relatórios de auditoria e a cultura nacional dos próprios auditores. Com o intuito de estudar esta ligação, recorremos à informação referente a matérias relevantes de auditoria divulgada nos relatórios de auditoria das demonstrações financeiras, relativas ao ano de 2016, de empresas cotadas nos índices bolsistas do PSI-20, AEX e FTSE 100 e às dimensões culturais de Hofstede (1980). Os resultados obtidos através do estudo desenvolvido confirmam a influência da cultura nacional no julgamento e comportamento profissionais de um auditor. Nomeadamente, constatamos que, quanto mais um auditor valoriza uncertainty avoidance, menos essa preferência é revelada no seu comportamento e, portanto, mais provável se torna o facto de que o auditor irá divulgar um maior número de matérias relevantes de auditoria relacionadas com o risco inerente à atividade do alvo da auditoria financeira. Adicionalmente, quanto mais um auditor valoriza características individualistas, maior o número de matérias relevantes de auditoria, relacionadas com o risco inerente à atividade do alvo da auditoria financeira, divulgadas nos relatórios de auditoria.
This dissertation explores the possibility of a relationship between financial disclosure on auditors' reports and national culture. More precisely, we propose a relationship between the nature and numerical extent of key audit matters disclosed on auditors' reports and the auditors' national culture. To study this connection we resort to the key audit matter information disclosed on the independent auditor's report on the financial statements for the 2016 financial-year of companies listed in the PSI-20, the AEX and the FTSE 100 indexes and to Hofstede's (1980) cultural dimensions. Our results acknowledge that auditors' professional judgement and behavior is significantly influenced by national cultural dimensions. Specifically, the more an auditor's culture expresses preference for uncertainty avoidance values, the less it is revealed in the auditor's behavior and, therefore, the more likely the auditor is to disclose a greater number of entity-level risk related key audit matters in the audit report. Additionally, the more an auditor's culture expresses tendency for individualism, the higher is the number of entity-level risk related key audit matters disclosed in the auditor's report.
info:eu-repo/semantics/publishedVersion

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Khudobin, Ruslan. "Influence of National Culture on the Implementation of Knowledge Management System: Creation of model for the implementation of KM System." Thesis, Linnéuniversitetet, Institutionen för informatik (IK), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-48336.

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In the Master Thesis research is carried out into the influence of national culture on the implementation of knowledge management (KM) systems, as well as providing the actions which should be carried out for successful implementation. Research was conducted in the Ukraine and the Czech Republic. The Master thesis starts with an explanation of the problem area, a review of the main definitions necessary for understanding the studied field: foundation of national culture and knowledge management are reviewed. Relevance of the topic is explained by the fact that usually more attention is paid to knowledge sharing than its creation, and if we ignore the fact of national culture, the used theories may lead to a collapse of the system of knowledge management, as they should be modified from country to country. Theoretical framework contains a literature review with information about the concept of knowledge and how to create it within an organization, properties of the knowledge base from which stems knowledge management system and its development. Aspects of national culture and organizational models are also described. Typology of culture proposed by Geert Hofstede, is presented, which is taken as a basis for conducting the research. Individualism and Collectivism dimension from his typology are descried in detail. Because of widespread criticism of Hofstede’s work, the main arguments “against” it were provided. Typologies of such researchers as Triandis, Kim, Kagitcibasi and Berry were reviewed to explain why they are not applicable to this study. Soft System Methodology, rich picture, is used to describe the process of implementing Knowledge Management Systems, as well as the processes required for solving problems and eliminating the identified barriers. Through Kotter's 8-Step Change Model reflected actions for implementing of Knowledge Management System and they are showing in rich picture what in addition with concomitant actions creates complete model for KM system implementation. As a philosophical worldview of the research, Social Constructivism was selected. For data collection, it was decided to create a survey which gave qualitative and quantitative data. Steps of survey creation and how it was delivered to respondents are explained, as well as data analysis and sampling methods. Paper provides practical application of gained knowledge. It explains identified barriers to the implementation of KM system, comparison of Ukrainian and Czech Republic companies in the context of KM, as well as KM on a national level. Described in detail is the creation of rich pictures which reflects the model of implementing KM System. While conducting the research it was proved that national culture affects the style of doing business and the process of implementing a knowledge management system in particular. In order to go deeper into the details of the differences that can exist between countries, the discussion talks about features of the national cultures in Europe, where research has been conducted, and Asia, as Chinese culture is one of the most influential countries. In conclusion, different levels of individualism are found in the studied countries. According to the results of the study and received data, it is safe to say that the question of the influence of national culture on the process of implementing a KM System exists and plays an important role. Opportunities for further research are given.

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Pepperday, Michael Edward, and mike pepperday@gmail com. "Way of life theory: the underlying structure of worldviews, social relations and lifestyles." The Australian National University. Research School of Social Sciences, 2009. http://thesis.anu.edu.au./public/adt-ANU20090906.142757.

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What is the structure of society? Many thinkers have pondered the regularities. Way of life theory (WOLT) shows the relationship of every rational, social issue to every other rational, social issue. ¶ From two dichotomised, theoretical dimensions called grid and group, Mary Douglas deduced four ways of life usually called individualism, hierarchy, egalitarianism, and fatalism. WOLT shows the same four ideal types may be deduced from any significant pair of social issues, including competition, cooperation, coercion, freedom, justice, self-identity, nature, human nature, and more. Since four types may be divided pair-wise in three ways, there are three, not two, dimensions or axes. ¶ WOLT also deduces Douglass fifth type (the hermit) and resolves the long-standing logical anomalies of grid-group theory. ¶ In all, seven social theorists have independently deduced four types from various dimension pairs. Mistakes aside, they find the same four theoretical types. Evidently, the four types are natural kinds. Between them these theorists use three axes. ¶ Numerous intuitive theorists from across social science have developed types without dimensions, and dimensions without types. Though incomplete, they show no significant disagreement. ¶ It appears that every issue that must be taken into account to live socially fits the three axes. There is no flexibility: each issue fits the axes one way. Geometrically, three dichot¬omised dimensions yield eight types, however four of them are not viable and do not arise. Given just four valid points, the number of dimensions is necessarily limited to three. The axes generate thousands of predictions. ¶ Since deduction yields the same four types whatever issues are placed on the dimensions, the four types are, like objects of natural science, independent of any theorist. In turn, these four types control which issues fit and how they fit, delimiting the scope and refining the meaning of the issueswhich places the issues, too, beyond any theorists determination. ¶ As in natural science, the sphere of application is set by the deductive theory, not by a theorists pronouncement: what fits, fits. The domain appears to cover matters which people must take a position on to live socially. Emotional and internal personal issues will not fit. ¶ WOLT sharpens meaning, formalises structure and extends connections in areas as diverse as equality, liberalism, game theory, corporate culture, national culture, political right and left, religion, and working-class health. ¶ Like a natural science theory, WOLT is relational, not only taxonomic. As in natural science, no person, organisation, or social situation will conform exactly to its ideal types. It is falsifiable by deducing, or finding empirically, rival social types or a social phenomenon that will not fit. Empirical testing of the theory as a whole is awkward owing to its structure and to parochial effects. Three data sets failed to refute it. ¶ WOLT reveals how every social issue relates to every other social issue, providing a tool for analysing worldview, social structure, and social behaviour.

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43

Baraut, Ingrid. "Mitjans digitals i públics escènics. La relació entre el públic i el producte cultural a través de la xarxa. Cas d'estudi: Festival Temporada Alta." Doctoral thesis, Universitat de Girona, 2017. http://hdl.handle.net/10803/457669.

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The aim is to determine how the media environment affects the way in which live performance is received, distributed, and participated in. Based particularly on media and cultural convergence, the study analyses contemporary social changes regarding the public's interaction with the distribution, multiplication, interconnection and ubiquity of resources, and the flow of information and communication. The aim is to show that the current media ecosystem is in need of a new relationship with audiences. 12 in-depth interviews were conducted with performing arts professionals and a case study was carried out on audiences at the Temporada Alta performing arts festival. The empirical study lies in an online ethnographic study on the social interaction of audiences using Twitter and in an online survey. The results of the study give insights into inequality in cultural participation, and propose a classification based on interactions between members of the audience and the cultural product.
La pregunta que se situa a l'origen d'aquesta investigació és com i perquè l'entorn mediàtic afecta la recepció, difusió i participació de l'art en viu. Amb la base de l'ecologia dels mitjans, i considerant en particular la convergència mediàtica i cultural, s'analitzen els canvis socials contemporanis dels públics en relació directe amb la disseminació, la multiplicació, la interconnexió i la ubiqüitat dels recursos i els fluxos d'informació i comunicació. L'objectiu és demostrar que l'ecosistema mediàtic actual requereix una nova relació amb el públic. S'han realitzat 12 entrevistes en profunditat a professionals del sector escènic i un estudi dels públics del festival d'arts escèniques Temporada Alta. L'anàlisi empírica es recolza en un estudi etnogràfic en línia de la interacció social dels públics del festival a la xarxa social de Twitter i en una enquesta per Internet als espectadors. Els resultats contribueixen a una nova forma d'identificar la desigualtat de participació cultural.

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44

Scott, Diana Dawn. "Leader behavior : the development of collective efficacy in collectivistic societies." Honors in the Major Thesis, University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETH/id/1491.

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This item is only available in print in the UCF Libraries. If this is your Honors Thesis, you can help us make it available online for use by researchers around the world by following the instructions on the distribution consent form at http://library.ucf.edu/Systems/DigitalInitiatives/DigitalCollections/InternetDistributionConsentAgreementForm.pdf You may also contact the project coordinator, Kerri Bottorff, at kerri.bottorff@ucf.edu for more information.
Bachelors
Sciences
Psychology

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45

Andaya, Arleigh. "Influence of Culture and Communication Practices in Team Functioning : Case Studies on Japanese and Philippine Financial Project Teams." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-31125.

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This research paper was aimed at analysing the influence of culture and communication practices in team functioning. The scope of the study was limited to the project teams in the financial sector in Japan and the Philippines. The study was a qualitative research through the application of case studies whilst the primary data were gathered from semi-structured interviews. The findings of the study revealed that the project teams were collectivist with a noticeable degree of power distance, bestowment of status through ascription and the strong need for harmony in the project team environment. The communication practices were also affected by the hierarchical, relational, societal and regulatory dictates and expectations. However, there were some differences noted in Japanese and Philippine project teams as the latter exhibited more flexibility towards hierarchical relationship where position was not seen as hindrance in developing convivial and professional relationships. In so doing, culture and communication practices influenced team functioning in the aforementioned research context. Finally, the results of the study will allow project members, leaders and other key stakeholders in understanding the influence of culture and communication practices to team functioning in a more in-depth manner. This will lead to better policies and practices in helping them realise their goals and objectives.

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46

Almström, Jenny. "Polisstudenters grad av empati och kulturell orientering." Thesis, Linnéuniversitetet, Institutionen för psykologi (PSY), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-93488.

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Empati samt hur man förhåller sig till andra och sig själv är en viktig faktor för gott polisarbete och kommunikation med medborgare. Den här studien har genom en webbenkät baserad på Basic Empathy Scale-Adults (BES-A) och Culture Orientation Scale (COS) tillfrågat 141 polisstudenter från samtliga svenska lärosäten som bedriver polisutbildning om deras självuppskattade empati (affektiv/kognitiv) och kulturella orientering (individualism/kollektivism). Resultatet visade att majoriteten hade medelhög empati och högre kognitiv empati än affektiv empati enligt BES-A. Generellt hade polisstudenterna medelpoäng på COS. Även individualism gav medelpoäng, medan kollektivism gav höga poäng. Tvåvägs-ANOVA visade att kvinnor hade signifikant högre empati än män.
Empathy as well as how to relate to others and oneself is an important factor for good police work and communication with citizens. Through a web survey, based on the Basic Empathy Scale-Adults (BES-A) and the Culture Orientation Scale (COS), this study asked 141 police students from all Swedish universities who conduct police education about their self-perceived empathy (affective/cognitive) and cultural orientation (individualism/collectivism). The result showed that the majority had moderate empathy and higher cognitive empathy than affective empathy according to BES-A. In general, the police students had average points at COS. Individualism also gave average points, while collectivism gave high points. Two-way ANOVA showed that women had significant higher empathy than men.

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47

Jang, Seulki. "A Multilevel Examination of Cultural Moderators of the Job Demands-Resources Model." Scholar Commons, 2015. http://scholarcommons.usf.edu/etd/5826.

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Although the Job Demands-Resources Model (JD-R) is the dominant theoretical framework used to understand the relationship between workplace factors and employee well-being, the cross-cultural generalizability of this model has seldom been directly tested. Therefore, this study examined whether and to what extent relationships between: 1) job demands (i.e., organizational constraints) and strain (i.e., job satisfaction, and turnover intentions) and 2) job resources (i.e., job control, participation in decision-making, direct supervisor support, senior leader support, and clear goals and performance feedback) and strain were moderated by cultural dimensions (i.e., individualism-collectivism and uncertainty avoidance). Survey data from workers in 28 countries were used to examine these questions. Results revealed that culture-level individualism-collectivism and uncertainty avoidance independently and significantly moderated some job demands-strain and job resources-strain outcomes relationships. Specifically, job control and senior leaders support was consistently and more strongly, negatively related to strain in more individualistic cultures, and participation in decision-making was more strongly, negatively related to strain in more collectivistic cultures when using cultural scores from both Hofstede and GLOBE taxonomies. In contrast, although I also uncovered some significant moderating effects of culture-level uncertainty avoidance on job demands-strain and job resources-strain relationships, the results from these analyses were often in the opposite pattern when GLOBE versus Hofstede cultural scores were used. Overall, the present study sheds light on the generalizability versus specificity of the JD-R model across cultural contexts.

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48

Nixon, Emelie, and Johansson Alma Rojas. ""Zlatanfenomenet" : En interkulturell studie om individualisters socialisering inom lagidrotten och skolans idrottsämne." Thesis, Södertörn University College, Lärarutbildningen, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-1469.

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Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.

Our study shows that the leaders and teachers of today have begun to change their view about individualists. Further, our study shows that young persons with other ethnic origin/foreign background that choose their own ways can be disqualified by a national view that is different from the perception of the ethnic Swedish, when they break the unwritten and unspoken rules and standards.

Our conclusion is that a change seems to be happening in the mentality of the mainstream Swedish society. Zlatan Ibrahimovic has become an object of identification for many young people in Sweden during the last years. It´s our point of view that the concept of “being a Zlatan” stands for a person that dares to be an extreme individualist. We believe that we stand upon a change of paradigm on the notion of individualism in Sweden since the collective thinking in Swedish society seems to be developing towards a higher acceptance for an individualistic behaviour. This is, as we see it, a development within team sports as well as a development in the rest of Swedish society, for instance, within the educational system.

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49

Rosén, Håkan. "Utanförskapet har fått ett fast grepp över vårt land : En kritisk diskurs- och ideologianalys av Folkpartiet liberalernas integrationspolitik." Thesis, Linköping University, Department of Social and Welfare Studies, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-6592.

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I denna studie analyseras Folkpartiet liberalernas integrationspolitik utifrån deras motion Egenmakt, arbete och jämlikhet – Liberal integrationspolitik. Fokus ligger på hur de behandlar utanförskapet och de människor som anses leva i utanförskap. En brännpunkt när utanförskap diskuteras är etnicitet varför detta också ligger i denna undersöknings centrum. Vidare ligger intresset på hur deras liberala ståndpunkter i motionen kommer till uttryck.

I analysen av det empiriska materialet använder jag mig av kritisk diskursanalys för att metoden inte uppfattar sig själv som politiskt neutral och är politiskt engagerad i social förändring, vilket jag finner väsentligt i en undersökning av ett politiskt dokument som säger sig eftersträva lika rättigheter och lika möjligheter och som riktar sig till alla människor som lever i utanförskap. För att analysera de liberala ideologiska ståndpunkterna i motionen använder jag mig även av kritisk ideologianalys. Båda dessa metoder fokuserar på maktfrågor.

De teoretiska utgångspunkter som ligger till grund för studien är socialkonstruktionism och postkoloniala studier. Socialkonstruktionismen innebär ett förhållningssätt till exempelvis etniciteter och kulturer som sociala konstruktioner skapade i interaktion människor emellan och vidare att samhällets påverkan är avgörande i konstruktionen av dessa kategorier. Postkoloniala studier utgår från att kolonialismens historiska processer fortfarande präglar världen och ävenledes synen på människor med annan etnicitet eller kulturell bakgrund än den vita västerländska bakgrunden.

Det som jag anser visa sig tydligast, och som är den viktigaste slutsatsen i min undersökning, är Folkpartiet liberalernas ignorerande av det individualistiska perspektivet i diskussionerna kring utanförskap, kultur och etnicitet. Den individuella dynamiken och samhälleliga mångfalden som är fundamental i liberalismens ideologi får i folkpartiets naturalistiska kulturkonstruktioner inget utrymme.

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50

Mellin, Saga. "”Anorna hafva mer välde i contradans än växelbref” : Sällskapsdans och klassamhällets ankomst vid slutet av 1700-talet." Thesis, Karlstad University, Faculty of Social and Life Sciences, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-4343.

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The purpose of this paper is to examine how the arrival of class society is expressed in the social dance of high society during the second half of the eighteenth century. The study is based on the idea that culture and society develope in interaction; that changes in the economic, political and social life determine the cultural expressions as well. What I wish to examine is whether cultural themes from the developing bourgeois culture – individualism, to be precise – is expressed in the social dance during the second half of the eigthteenth century. // The study shows that public balls definitely gave people a chance to show off on the dance floor in spite of social rank. The assemblies were open to everyone, and there were no formal distinction between the estates. The equality was enforced furthermore in the bal masques. // In spite of this formal equality, there are also signs of public assemblies not being quite the arenas for individual triumph beyond the boundaries of estate that they could be. Comments about dance and individuals are for example way more common in connection to private gatherings than public. When writing about public balls focus is primarily on the attender’s social rang, and more seldom on the dance at all. It’s clear that the mixing of estates was a source of agitation, and also that it was hard for peasants and merchants to compete with the nobility on their home ground. In theory the dance culture was boundary-crossing, but in reality the rift between the estates was still wide.

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Dissertations / Theses on the topic 'Individualism Culture'

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