AARN: Cultural Anthropology (Cross-Cultural) (Topic)最新文献

Culture and Prevalence of Sanctioning Institutions 制裁机构的文化和流行

AARN: Cultural Anthropology (Cross-Cultural) (Topic) Pub Date : 2019-07-24 DOI: 10.2139/ssrn.3415638

M. Gürdal, Ö. Gürerk, Mustafa Yahşi

{"title":"Culture and Prevalence of Sanctioning Institutions","authors":"M. Gürdal, Ö. Gürerk, Mustafa Yahşi","doi":"10.2139/ssrn.3415638","DOIUrl":"https://doi.org/10.2139/ssrn.3415638","url":null,"abstract":"The interplay of culture and institutions is of high relevance for the economic well-being of societies. Identifying causality between culture and institutions, however, is difficult using field data. Trajectories based on country-specific histories can influence the adoption and the success of institutions in different societies. To investigate the causal impact of culture on the acceptance and prevalence of sanctioning institutions, we report the results of controlled lab experiments in two countries with different cultural trajectories: Germany and Turkey. We find, if a sanctioning institution is one of two alternatives that individuals can freely choose in an endogenous choice setting, then it is the clear winner against a non-sanctioning institution, both in Germany and Turkey. Though there are some differences in initial institutional preferences and contributions, the dynamics of institution choice, the evolution of contributions and sanctioning behavior are remarkably similar in both countries. This result is in contrast with previous studies which show that exogenous sanctioning institutions perform well in establishing cooperation in Germany, but substantially less so in Turkey.","PeriodicalId":216859,"journal":{"name":"AARN: Cultural Anthropology (Cross-Cultural) (Topic)","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124768382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

A Comparison Between Japanese and French Cost Management – Contingency and Institutional Perspectives 日本与法国成本管理之比较——权变与制度视角

AARN: Cultural Anthropology (Cross-Cultural) (Topic) Pub Date : 2018-10-29 DOI: 10.2139/ssrn.3304480

Grégory Wegmann, Johei Oshita

{"title":"A Comparison Between Japanese and French Cost Management – Contingency and Institutional Perspectives","authors":"Grégory Wegmann, Johei Oshita","doi":"10.2139/ssrn.3304480","DOIUrl":"https://doi.org/10.2139/ssrn.3304480","url":null,"abstract":"From an historical perspective, management accounting is a very recent phenomenon (see Johnson & Kaplan, 1987) and is culturally grounded in a few old-industrialized countries, in Europe: Germany, United-Kingdom, France, but also in Japan and in the United-Stated. Notwithstanding the cultural dominance of English-speaking countries on management, non-English speaking countries keep strong institutional and cultural roots that still influence their ways of managing companies. This is the case when looking at management accounting and more especially at cost accounting and cost management practices (now cost accounting/management). This paper, based on contingency and institutional frameworks, explores what are the similarities and differences of Japanese and French cost accounting/management. The first part describes the theoretical background, the second part presents the Japanese context, the third part the French one and the fourth part discusses the question. The historical, institutional and cultural backgrounds of the two countries are reviewed, focusing on cost accounting / management with a view on target costing. Through a comparative approach, specific French and Japanese ways of managing the costs are put in evidence. The research shows that the attitude towards target costing and the specific practices of cost accounting/management observed in France and Japan highlight the differences and similarities between the two countries. Both countries are also influenced by the Anglo-Saxon practices, and evidences of convergence become apparent.","PeriodicalId":216859,"journal":{"name":"AARN: Cultural Anthropology (Cross-Cultural) (Topic)","volume":"109 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-10-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128594226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Comparative Study of Consumer Ethicality in Korea and India 韩国和印度消费者伦理的比较研究

AARN: Cultural Anthropology (Cross-Cultural) (Topic) Pub Date : 2016-10-24 DOI: 10.16980/jitc.12.5.201610.33

Tavleen Kaur Dhandra, Hyun-Jung Park

{"title":"A Comparative Study of Consumer Ethicality in Korea and India","authors":"Tavleen Kaur Dhandra, Hyun-Jung Park","doi":"10.16980/jitc.12.5.201610.33","DOIUrl":"https://doi.org/10.16980/jitc.12.5.201610.33","url":null,"abstract":"The present study compared the consumer ethics of respondents from South Korea and India. Specifically, this research examined the differences in ethical ideologies and ethical judgments with regard to consumer unethical practices among the consumers of these two Eastern nations. Data were analyzed based on self-administered questionnaires comprising a Consumer Ethics Scale and an Ethics Position Questionnaire. The findings indicate that Koreans are stricter in evaluating situations wherein customers are “actively benefiting from illegal activities” and “actively benefiting from questionable but legal actions.” Nevertheless, the respondents of both nations appeared to believe in “no harm or no foul activities” and “passively benefiting at the expense of others” in the marketplace as relatively tolerable behavior. Idealism is the basic ideology followed in both nations, but the level of relativism was found to be higher among Koreans. Both groups of respondents were categorized into four ethical types for further analysis. This study provides evidence to support previous theories, which postulate that consumer ethics and ethical ideology are influenced by culture, and rejects the assumption that Eastern nations are similar in terms of ethical and cultural values.","PeriodicalId":216859,"journal":{"name":"AARN: Cultural Anthropology (Cross-Cultural) (Topic)","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122163315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Female Labor Force Participation and Economic Growth. Re-Examination of U-Shaped Curve. 女性劳动力参与与经济增长。u型曲线的再检验。

AARN: Cultural Anthropology (Cross-Cultural) (Topic) Pub Date : 2014-03-16 DOI: 10.2139/ssrn.2409864

Ewa Lechman

引用次数: 10

A Comparative View on Images of Womanhood in the Consumer Society 消费社会中女性形象的比较研究

AARN: Cultural Anthropology (Cross-Cultural) (Topic) Pub Date : 2014-02-15 DOI: 10.2139/ssrn.2396672

Zhao Shu-yan

引用次数: 0