Cross-sectional study

1. PRE-IFRS development factors, cultural dimensions and accounting values of Japan and China The following four main PRE-IFRS development factors have the biggest impact on international business accounting practices: source of finance, legal system, taxation system and political and economic ties (Meek & Saudagaran, 1990). Once you know a nation’s PRE-IFRS developmental factors, particularly Source of Finance, then you are able to predict the cultural dimensions that will be in place as they…

1.0 Introduction Cultural differences influence an organisation’s ability to penetrate a foreign market. As Ahistrom and Bruton (2009) note comprehending culture is vital to understanding the differences in business globally (p. 36). Various cultures have different management, communication, and negotiation styles that are influenced by societal values and norms. Therefore, companies that penetrate a new market have culture to contemplate besides a country’s legal structure, economic position,…

According to Dowling & Welch (2004) defined cross-cultural training as a planned intervention designed to increase the knowledge and skills of expatriates to live and work effectively and achieve general life satisfaction in an unfamiliar host culture. Cross-cultural training is generally seen by researchers as necessary to increase the probability of success on foreign assignments. The training should differ according to different phases of the foreign assignment and depending on the…

Introduction Culture is a way that people communicate with each other. Culture is defined as objective and subjective components that constructed by the human to enlarge the chances of exist in this world. It was created to let the human able to communicate with each other in a same language as they had a common living place and time. The functions of the culture are to form a system and management of methods to survive. It also acted as a representation for the way of behaving and what outcome…

“There are five different concepts of marketing. Each concept varying in the function that they deal with. As the market changes, so do the concepts of marketing.” (Hose 2017) There is production concept, selling concept, marketing concept, and societal marketing concept. Production concept is when consumers prefer products that are widely available and inexpensive. Geoffrey B. Small takes what his customers want in mind. They want to buy products from someone who is concerned with the…

In Tylor’s Primitive Culture, Tylor described culture as a complex whole that includes the likes of morals, customs, beliefs, knowledge, habits, and other capabilities that is available to an individual part of a society. From Tylor’s definition of ‘culture’, it is evident that culture holds mental capabilities such as thoughts, behavior such as actions, and it can be learned and shared. Culture, as a whole, is co-exists within an individual in a group (i.g. cultural society) , and it can be…

Introduction Debates surrounding linguistic, social and cultural identity have been central issues for individuals who have crossed national, geographical or linguistic borders. As the world diverges into homogeneity, people tend to question their own place in the world. Globalization changing experiences of work and social life leads to new perceptions of the self. Throughout the book “Language and Globalization” by Maryam Borjian, many authors struggle with their own cultural identity due…

Adaptation and translation It is a well-known fact that in order to obtain a perfect translation, one must go beyond the superficial meaning of the words. And is very important to extract what the words mean in a particular situation according to the cultural context. Considering the cultural element helps us understand that the translator is not only person involved in the translation process, he also gives us a new culture with another way of thinking, deep understanding the culture of another…

Acceptance: 1) The action of consenting to receive or undertake something offered. 2) The action or process of being received as adequate or suitable, typically to be admitted into a group. However, many connotate acceptance much differently. The popular opinion of acceptance, however, is when one emotionally acknowledges the importance or significance of someone or something. In his short story “The Jacket,” Gary Soto writes about the period of a boy’s life when he receives an ugly, “day-old…

Cross-cultural psychology has been used in the comprehension of people and development by increasing the generality of their exposures and experiences hence providing a broader base of reporting the effects of experiences on development. However, there have been difficulties in isolation of independent variables and ambiguities in interpreting the dependent variables. Further, cross-cultural psychology has contributed in the processes of examining the relations between culturally organized…