5.Hofstede five dimensions

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霍夫斯坦的的文化维度简介,分析

霍夫斯坦的的文化维度简介,分析

Long-term Orientation --- 长远规划
核心价值: 长远利益 核心区别: 服务(fúwù)于目标/不投入 关键元素: 节俭和储蓄是
良好的价值观
Short-term Orientation --- 短期规划
核心价值: 爱面子 核心区别: 正确/错误(cuòwù) 关键元素: 期望马上获得
✓ Long vs. Short-term Orientation (Confucian Dynamism)
2
精品资料
Power Distance Index (PDI)
The power distance dimension has to do with inequality in a society. In a high power distance environment there would be greater tolerance for, and expectation of, inequality in prestige, wealth and power.
晋 升 晋升根据个人业绩
晋升依据资历和年龄
决策
个人职责(zhízé)
精品资料
赞成集体决策9
Masculinity (MAS)
--- Masculinity vs. Femininity
This dimension has two elements. One deals with the values held and the other with role expectations.
• Equality between men and women
Money and things are important

Hofstede的文化维度理论

Hofstede的文化维度理论

依照Hofstede的文化维度理论,国家间文化的差异可以被归纳为5个不同的维度,分别为:1. Power/Distance (PD)– This refers to the degree of inequality that exists – and is accepted –among people with and without power. A high PD score:society accepts an unequal distribution of power and people understand "their place" in the system. Low PD :power is shared and well dispersed. It also means that society members view themselves as equals. (权力距离:指的是社会中对于“权力分配不均等”的接受程度,或是说,在社会之中权利分配的分散或集中程度。

)2. Individualism (IDV)–This refers to the strength of the ties people have to others within the community. A high IDV score indicates a loose connection with people. In countries with a high IDV score there is a lack of interpersonal connection and little sharing of responsibility, beyond family and perhaps a few close friends. A society with a low IDV score would have strong group cohesion, and there would be a large amount of loyalty and respect for members of the group. The group itself is also larger and people take more responsibility for each other's well being.(个人/集体主义:指的是在社会中成员们倾向于以个人或是集体来定义自己的程度。

跨文化交流-权利距离

跨文化交流-权利距离

Formation and definition of PDI 权力距离指数的来源和定义
Status 现状 Formation 形成、来源 Definition 定义 Please turn to our handouts 请同学们看材料
Status现状:Inequality in society
There is inequality everywhere, in any society. Some people are stronger, smarter, wealthier, or more powerful than some other people. But Physical and intellectual capacities, power, wealth, and status may or may not go together.
Children are expected and educated to be obedient to their parents. Independent behavior of child is not encouraged. Younger ones are always being taken care of by older ones and parents. Younger children are expected to yield to older ones. Authority continues to play a role in children’s life, even if they are adults.
Power is centralized as much as possible in a few hands. Subordinates expect to be told what to do. An ideal boss is a good father. Privileges and status symbols are expected and popular.

Hofstede's Cultural Dimensions

Hofstede's Cultural Dimensions

What are Hofstede's five Cultural Dimensions?Read the About . . . section on the right side of this page. Then review the definitions of each Hofstede Dimension listed below. Following that, you can select the country or countries you're interested in from the list in the left margin of this page.On each country page you will find the unique Hofstede graphs depicting the Dimension scores and other demographics for that country and culture - plus an explanation of how they uniquely apply to that country.* Description for each of Hofstede's Dimensions listed belowPower Distance Index (PDI) that is the extent to which the less powerful members of organizations and institutions (like the family) accept and expect that power is distributed unequally. This represents inequality (more versus less), but defined from below, not from above. It suggests that a society's level of inequality is endorsed by the followers as much as by the leaders. Power and inequality, of course, are extremely fundamental facts of any society and anybody with some international experience will be aware that 'all societies are unequal, but some are more unequal than others'.Individualism (IDV) on the one side versus its opposite, collectivism, that is the degree to which individuals are inte-grated into groups. On the individualist side we find societies in which the ties between individuals are loose: everyone is expected to look after him/herself and his/her immediate family. On the collectivist side, we find societies in which people from birth onwards are integrated into strong, cohesive in-groups, often extended families (with uncles, aunts and grandparents) which continue protecting them in exchange for unquestioning loyalty. The word 'collectivism' in this sense has no politicalmeaning: it refers to the group, not to the state. Again, the issue addressed by this dimension is an extremely fundamental one, regarding all societies in theworld.Masculinity (MAS) versus its opposite, femininity, refers to the distribution of roles between the genders which is another fundamental issue for any society to which a range of solutions are found. The IBM studies revealed that (a) women's values differ less among societies than men's values; (b) men's values from one country to another contain a dimension from very assertive and competitive and maximally different from women's values on the one side, to modest and caring and similar to women's values on the other. Theassertive pole has been called 'masculine' and the modest, caring pole'feminine'. The women in feminine countries have the same modest, caring values as the men; in the masculine countries they are somewhat assertive and competitive, but not as much as the men, so that these countries show a gap between men's values and women's values.Uncertainty Avoidance Index (UAI) deals with a society's tolerance for uncertainty and ambiguity; it ultimately refers to man's search for Truth. It indicates to what extent a culture programs its members to feel eitheruncomfortable or comfortable in unstructured situations. Unstructured situations are novel, unknown, surprising, different from usual. Uncertainty avoiding cultures try to minimize the possibility of such situations by strict laws and rules, safety and security measures, and on the philosophical and religious level by a belief in absolute Truth; 'there can only be one Truth and we have it'. People in uncertainty avoiding countries are also more emotional, and motivated by inner nervous energy. The opposite type, uncertainty accepting cultures, are more tolerant of opinions different from what they are used to; they try to have as few rules as possible, and on the philosophical and religious level they are relativist and allow many currents to flow side by side. People within these cultures are more phlegmatic and contemplative, and not expected by their environment to express emotions.Long-Term Orientation (LTO) versus short-term orientation: this fifth dimension was found in a study among students in 23 countries around the world, using a questionnaire designed by Chinese scholars It can be said to deal with Virtue regardless of Truth. Values associated with Long Term Orientation are thrift and perseverance; values associated with Short Term Orientation are respect for tradition, fulfilling social obligations, and protecting one's 'face'. Both the positively and the negatively rated values of this dimension are found in the teachings of Confucius, the most influential Chinese philosopher who lived around 500 B.C.; however, the dimension also applies to countries without aConfucian heritage.Websites directly related to Geert HofstedeGeert Hofstede's personal WebsiteItim - An international consulting organization utilizing Prof. Hofstede's concepts.Itimfocus - An international consulting organization in the field of culture & change management that uses scans and tools based on scientific research undertaken by Professor Hofstede.Gert Jan Hofstede's personal WebsiteGeert Hofstede™ is a trademark of Geert Hofstede BV, Velp, the Netherlands What are the practical applications for Geert Hofstede's research on cultural differences?Geert HofstedeFrom Wikipedia, the free encyclopediaJump to: navigation, searcherard Hendrik Hofstede (born 3 October 1928, Haarlem) is an influential Dutch psychologist, who studied the interactions between national cultures and organizational cultures. He is also an author of seve ng Culture's Consequences[1] and Cultures and Organizations,Software of the Mind, co-authored by his son Gert JanHofstede.[2] Hofstede's study demonstrated that there arenational and regional cultural groupings that affect thebehaviour of societies and organizations, and that arevery persistent across time.Contents[hide]• 1 Hofstede's Framework for Assessing Culture• 2 Criticism• 3 Bibliographyo 3.1 Articles• 4 See also• 5 Notes• 6 External links[edit] Hofstede's Framework for Assessing Cultures found five dimensions of culture in his study of n ational work related values:•Low vs. high power distance - This dimension measures how much the less powerful members of institutions and organizations expect and accept that power isdistributed unequally. In cultures with low power distance (e.g. Ireland, Austria, Australia, Denmark, New Zealand), people expect and accept power relations that are moreconsultative or democratic. People relate to one another more as equals regardless of formal positions. Subordinates are more comfortable with and demand the right tocontribute to and critique the decisions of those in power. In cultures with high power distance (e.g. Malaysia), the less powerful accept power relations that are autocratic orpaternalistic. Subordinates acknowledge the power of others based on their formal,hierarchical positions. Thus, Low vs. High Power Distance does not measure or attempt to measure a culture's objective, "real" power distribution, but rather the way people perceive power differences.•Individualism vs. collectivism - This dimension measures how much members of the culture define themselves apart from their group memberships. In individualist cultures, people are expected to develop and display their individual personalities and to choose their own affiliations. In collectivist cultures, people are defined and act mostly as amember of a long-term group, such as the family, a religious group, an age cohort, a town, or a profession, among others.•Masculinity vs. femininity - This dimension measures the value placed on traditionally male or female values (as understood in most Western cultures). In so-called 'masculine' cultures, people value competitiveness, assertiveness, ambition, and the accumulation of wealth and material possessions. In so-called 'feminine' cultures, people value relationships and quality of life. This dimension is often renamed by users ofHofstede's work, e.g. to Quantity of Life vs. Quality of Life. Another reading of the same dimension holds that in 'M' cultures, the differences between gender roles are moredramatic and less fluid than in 'F' cultures•Low vs. high uncertainty avoidance - This dimension measures how much members of a society attempt to cope with anxiety by minimizing uncertainty. In cultures with high uncertainty avoidance, people prefer explicit rules (e.g. about religion and food) and formally structured activities, and employees tend to remain longer with their present employer. In cultures with low uncertainty avoidance, people prefer implicit or flexible rules or guidelines and informal activities. Employees tend to change employers morefrequently.Michael Harris Bond and his collaborators subsequently found a fifth dimension which was initially called Confucian dynamism. Hofstede later incorporated this into his framework as:•Long vs. short term orientation - This dimension describes a society's "time horizon," or the importance attached to the future versus the past and present. In long term oriented societies, people value actions and attitudes that affect the future:persistence/perseverance, thrift, and shame. In short term oriented societies, people value actions and attitudes that are affected by the past or the present: normative statements, immediate stability, protecting one's own face, respect for tradition, and reciprocation of greetings, favors, and gifts.ndencies and not characteristics of individuals. A Japanese person for example canhave a very low 'uncertainty avoidance' compared to a Filipino even though their'national' cultures point strongly in a different direction. Consequently, a country'sscores should not be interpreted as deterministic.[edit] CriticismHofstede's conceptualization of culture as static and essential has attracted somecriticism. In a recent article in the Academy of Management's flagship journal, TheAcademy of Management Review, Galit Ailon deconstructs Hofstede's book Culture'sConsequences by mirroring it against its own assumptions and logic[3]. Ailon findsseveral inconsistencies at the level of both theory and methodology and cautionsagainst an uncritical reading of Hofstede's cultural dimensions.Hofstede's work has not just also been criticized because he seems to identify cultureswith nations based on the supposition that within each nation there is a uniformnational culture. Other types of cultures are acknowledged to exist but allowed little,if any, influence.[4][edit] Bibliography日本The Buddhist-Shinto societies also have an additional Dimension, that of LongTerm Orientation (LTO). Geert Hofstede added this Dimension after the originalstudy, and it was applied to twenty-three of the fifty original countries in hisstudy. The Buddhist/Shinto Countries of Taiwan and Japan have LTO as themost closely correlating Dimension.* * *Power Distance Index (PDI) that is the extent to which the less powerfulmembers of organizations and institutions (like the family) accept and expectthat power is distributed unequally. This represents inequality (more versusless), but defined from below, not from above. It suggests that a society's levelof inequality is endorsed by the followers as much as by the leaders. Power and inequality, of course, are extremely fundamental facts of any society and anybody with some international experience will be aware that 'all societies are unequal, but some are more unequal than others'.Individualism (IDV) on the one side versus its opposite, collectivism, that is the degree to which individuals are inte-grated into groups. On the individualist side we find societies in which the ties between individuals are loose: everyone is expected to look after him/herself and his/her immediate family. On the collectivist side, we find societies in which people from birth onwards are integrated into strong, cohesive in-groups, often extended families (with uncles, aunts and grandparents) which continue protecting them in exchange for unquestioning loyalty. The word 'collectivism' in this sense has no political meaning: it refers to the group, not to the state. Again, the issue addressed by this dimension is an extremely fundamental one, regarding all societies in the world.Masculinity (MAS) versus its opposite, femininity, refers to the distribution of roles between the genders which is another fundamental issue for any society to which a range of solutions are found. The IBM studies revealed that (a) women's values differ less among societies than men's values; (b) men's values from one country to another contain a dimension from very assertive and competitive and maximally different from women's values on the one side, to modest and caring and similar to women's values on the other. The assertive pole has been called 'masculine' and the modest, caring pole 'feminine'. The women in feminine countries have the same modest, caring values as the men; in the masculine countries they are somewhat assertive and competitive, but not as much as the men, so that these countries show a gap between men's values and women's values.Uncertainty Avoidance Index (UAI) deals with a society's tolerance for uncertainty and ambiguity; it ultimately refers to man's search for Truth. It indicates to what extent a culture programs its members to feel either uncomfortable or comfortable in unstructured situations. Unstructured situations are novel, unknown, surprising, different from usual. Uncertainty avoiding cultures try to minimize the possibility of such situations by strict laws and rules, safety and security measures, and on the philosophical and religious level by a belief in absolute Truth; 'there can only be one Truth and we have it'. People in uncertainty avoiding countries are also more emotional, and motivated by inner nervous energy. The opposite type, uncertainty accepting cultures, are more tolerant of opinions different from what they are used to; they try to have as few rules as possible, and on the philosophical and religious level they are relativist and allow many currents to flow side by side. Peoplewithin these cultures are more phlegmatic and contemplative, and not expected by their environment to express emotions.Long-Term Orientation (LTO) versus short-term orientation: this fifth dimension was found in a study among students in 23 countries around the world, using a questionnaire designed by Chinese scholars It can be said to deal with Virtue regardless of Truth. Values associated with Long Term Orientation are thrift and perseverance; values associated with Short Term Orientation are respect for tradition, fulfilling social obligations, and protecting one's 'face'. Both the positively and the negatively rated values of this dimension are found in the teachings of Confucius, the most influential Chinese philosopher who lived around 500 B.C.; however, the dimension also applies to countries without a Confucian heritage.文化维度文化维度是荷兰国际文化合作研究所所长霍夫斯塔德(Geert Hofstede)及其同事在对文化因素进行定量研究时采用的概念。

哈弗斯系统名词解释

哈弗斯系统名词解释

哈弗斯系统名词解释哈弗斯(Hofstede)是指由荷兰心理学家格尔特·哈弗斯(Geert Hofstede)提出的哈弗斯文化维度理论(Hofstede's cultural dimensions theory)。

该理论是根据哈弗斯在20世纪60年代和70年代对全球IBM员工进行的大规模跨文化研究得出的结论。

哈弗斯系统是指由哈弗斯理论衍生出的一套综合性的文化评估体系,它由六个维度构成,用于量化不同国家和地区的文化差异。

这六个维度分别是权力距离指数、不确定规避指数、个人主义-集体主义指数、男性-女性指数、长期导向-短期导向指数和福利观指数。

1. 权力距离指数(Power Distance Index,PDI):指的是一个社会中人们对不平等分配权力和资源的接受程度。

高权力距离的社会认可权威和权力集中,低权力距离的社会更倾向于平等和民主。

这一维度反映了社会的等级结构和尊重权威的程度。

2. 不确定规避指数(Uncertainty Avoidance Index,UAI):指的是一个社会中人们面对不确定性和未知情况时的态度。

高不确定规避的社会更注重规则、规范和安全性,低不确定规避的社会更通融和容忍不确定性。

这一维度反映了社会对风险和变化的接受程度。

3. 个人主义-集体主义指数(Individualism-Collectivism,IDV):指的是一个社会中个人与集体利益的关系。

个人主义强调个人权利和自由,集体主义强调群体利益、集体责任和关系密切。

这一维度反映了社会对个人自由和责任的态度。

4. 男性-女性指数(Masculinity-Femininity,MAS):指的是一个社会中男性和女性角色分化程度。

男性社会注重竞争、自我实现和权力,女性社会注重合作、关怀和生活质量。

这一维度反映了社会对性别角色和价值观的认可程度。

5. 长期导向-短期导向指数(Long-Term Orientation,LTO):指的是一个社会中人们对未来和传统的关注程度。

第二课Hofstede_five_dimensions

第二课Hofstede_five_dimensions

» the 4th most cited Social Scientist of all time (and the only one of the top 5 that is still alive).
» currently Professor Emeritus of Organizational Anthropology and International Management at the University of Maastricht in the Netherlands
※Based on his IBM study in 72 different countries, Hofstede identifies five of these differences in mental programming Individualism versus Collectivism
continue protecting them in exchange for unquestioning loyalty
14
» Collective Culture – China ☆ ‗We‘ is more important that ‗I‘; ☆ Conformity is expected and perceived positively; ☆ Individual's desires and aspirations should be curbed if necessary for the good of the group; ☆ The rights of the family (or for the common good) are more important;
Express curiosity when you discover differences.

比较中国与德国会计制度不同

Concerning the difference between Germany and China's accounting system and reasons一:Review"With the development of economy, accounting is more and more important." Accounting is the world's universal language of business. In establishing the level of economic development and improve our level of capital markets to adapt, the theory and methodology of accounting standards and international accounting practices and the process of global economic integration trends in harmony, in order to better learn from the experience of foreign cash, we need constantly making comparative analysis of national accounting system in order to better implementation of international accounting standards. Germany, as the EU economically developed countries, international accounting theory and practice reflected in its accounting system, accounting for the development of a good reference and role. So we choose to compare German and Chinese accounting standards as the research object.二:The differences between Germany and China accounting system1. German accounting model is the typical representative in the Nordic countries , which emphasize accounting and financial reporting rules should be geared to the needs of the company in order to protect the interests of the company. While the time of China to establish a market economy is not long. It is in a sound and perfect stage. The capital is also a scarce resource .Market has played an important role in resource configuration, this is a big success progress of history .But at the same time, the allocation of resources is also influenced by national macroeconomic regulation and control, thecharacteristics of imperfect market economy determines the diversity of Chinese accounting service goals; Government as a macroeconomic regulators need is a general statistical data and summary data. The needs of the national tax and accounting objectives, there are a lot of difference between the accounting system is designed to deal with tax can't satisfy the needs of other users; The accounting information of enterprises management authorities need to differ in thousands ways, mainly for internal assessment services; The investors and creditors for investment, borrowing needs; Requires the accounting information should be able to reveal the investment value and business risk of the enterprise.2. Germany is the developed countries, China is a developing country. Because of the difference between the regional economic development level, social history and culture background also reflected in the differences of accounting standards. Like financial instruments measure, fixed assets, physical assets, such as trading on German demands in "fair value" measurement. But China is reluctant .China's immature market mechanism, property market is not perfect, it is difficult to form a market of fair value, and accounting in the fair value of China's lack of experience. From the demand point of view, Chinese investors and other accounting information users pay more attention to "reliability", not "relevance";More hope to get is reliable to reflect the past transactions and events of the financial position and operating results of information, rather than on the basis of the fair value of the forecast information ;More inclined to "the historical cost measurement," rather than "fair value" measurement .So, Germany and China accounting system will have different rules.3. The definition of accounting elements are clearly, when differences of opinion, as a judge on the basis of this definition. In Germany, the financial and accounting laws often to avoid certain accounting concept more clear definition. Definition of accounting elements, more is the understanding of the German accounting scholars from their own, also there are a variety of opinions.German accounting law about accounting elements because there is no clear definition, so also can't to confirm according to its accounting elements .At the same time, the German law nor shall be separately prescribed accounting elements confirmation standard, so, in fact, Germany on its confirmation is heavily dependent on the accounting academic ideas put forward based on the accounting rules and based on the accounting rules and regulations to make legal precedent4. Accounting systems of German law mandatory and the integrity of the content, the macro guidance, caution on the whole, and the impartiality of the disclosure of information .In terms of the contents, the sex, procedural discourse, less focus on standard accounting work should be what kind of results. "People" of Chinese accounting system focused on the specification, many content specification is given priority to with technology, method, results of sexual discourse is not much, lead to accounting norms of poor maneuverability and verifiable.三:The analysis of the causes of different between Germany and China accounting systemAll things for a reason, Germany and China accounting system different is mainly due to the economic development level, cultural level, and the social politics, the following we use Hofstede's five dimensions and Gray 's four accounting values were analyzed.(一)Hofstede's five dimensions1: Individualism versus collectivismChina , At a score of 20 China is a highly collectivist culture where people act in the interests of the group and not necessarily of themselves. Employee commitment to the organization (but not necessarily to the people in the organization) is low. Whereas relationships with colleagues are cooperative for in-groups they are cold or even hostile to out-groups. Personal relationships prevail over task and company.The German(67) society is a truly individualistic one .Small families with a focus on the parent-children relationship rather than aunts and uncles are most common.2: Large versus small power distanceGermany is among the lower power distant countries (score 35). A direct and participative communication and meeting style is common, control is disliked and leadership is required to show expertise and best accepted.China(score80): our country is long-term belongs to a highly centralized state, despite the reform and opening up, the reform to a certain degree of decentralization, but compared to the America and other western countries,China clearly belong to the typical right from the big country. So it can be imagined, the formulation of accounting standards in China is difficult to benefit by mutual discussion, standards tend to flow in general, lack of integrity and comprehensiveness, and financial accounting information is inevitable in the very great degree is to need to echo Power HoldersI think this difference in power distance may explain why the Germany as a country of individualism and just focus on the overall macro-control, and the nature of the actual work and procedural requirements less, focusing on specific individuals in the actual accounting work operations, while China is a country due to centralization , so the government is responsible for developing the system , modify, focusing on normative rather poor operability .3:Strong versus weak uncertainty avoidanceGermany is a uncertainty country (65),so there is a slight preference for uncertainty avoidance. This is also reflected by the law system. In combination with their low Power Distance, where the certainty for own decisions is not covered by the larger responsibility of the boss, Germans prefer to compensate for their higher uncertainty by strongly relying on expertise. China, at 30 China has a low score on uncertainty avoidance. Truth may be relative though in the immediate social circles there is concern for Truth with rules (but not necessarily laws) abound. So for the factors of uncertainty , the country can only allow it to develop and do not dare to take action.This also explains why some economy businesses of Germany adopt the fair value measurement when occur , expecting to rely on their expertise to reduce uncertainty. And China is using the cost method of valuation services for the economy measured.4:Masculinity versus femininityChina is a masculine society (score66). For example, many Chinese people will sacrifice family and leisure priorities to ensure a successful career. Service personnel will provide services until late. Farmers' unions choose to leave their families and homeland, came to the city to seek a new life. Another example is that China is very concerned about their students' test scores and rankings, because it is to measure the success of the students is very important criteria. Germany ,with a score of 66 Germany is considered a masculine society. Performance is much valued and early required as the school system separates children into different types of schools at the age of ten. People rather “live in order to work”and draw a lot of self-esteem from their tasks.5: long term vs short term orientationGermany's high score of 83 indicates that it is a long-term country. People believe that truth depends on situation, context and time. They show an ability to adapt traditions easily to changed conditions, a strong mind to save and invest , thriftiness, and perseverance in achieving results.China got 87 points, which means it has a very pragmatic corporate culture. In the process of social development to keep the pragmatic, people believe that truth depends largely on the situation, context and time. They exhibit very easily to adapt to tradition, the ability to change the environment. They have a strong propensity to save and invest. They achieve results through thrift and perseverance.(二)Gray 's four accounting values1: Professionalism Versus Statutory ControlGermany's accounting "procedure" is its remarkable characteristics different from other countries .Germany belongs to continental law system, economicorder is mainly rely on laws to specification .Basic principles of accounting, accounting statement compiling and audit and so on all have expressly prescribed by law .German accounting norms by the government through scattered in the regulation of the "company law", "commercial law" and "tax law" to reflect .”The company law “and”the commercial law”for accounting regulation mostly is sweeping requirements, and the constraints of the "tax law" for the German company accounting, more detailed and specific, But "tax law" shows that accounting records and statements should be subject to tax purposes. In addition to perfect law system, its legal system and strict law enforcement also are very specific. A specific German accounting legal system include commercial law, limited liability company law, company law, and the corporation shares combined company specially formulated.China's accounting occupation level is apparent on the low side, whether the accounting occupation self control ability, or the occupation judgment ability of the accountants are stretched, far from, which in turn can only follow the requirements of laws and regulations and legal management system. For example, occupation management in the accounting field of our country by the Ministry of Finance (official) to specific management, self management of non folk; the accounting criterion of our country is from the Ministry of Finance shall be responsible for formulating, and non folk formulation, these were associated with the occupation of our country accounting level directly related to lower. As for the differences between China's accounting standards content caused by the accounting occupation level of our low and American, international accounting standards, can be found everywhere, such as the only income measurement method of accounting standards by gross method, for instance in China on the measurement of the lessee leasing assets and liabilities, directly to the rental payment the amount of original entry, without considering the discount factor2: Uniformity Versus FlexibilityChina's lofty cultural collectivism, the hierarchical management structure of centralized maintaining political and interpersonal relationship, emphasis on "benevolence, ritual, loyalty, filial piety", "if you insist," reflected China's culture is the preference of unity rather than individual flexible and active. Reflected in the accounting system and accounting standards, is unified and business needs of different enterprises in different period accounting practice accounting method consistently, less to the enterprise leave suit one's measures to local conditions of accounting treatment. The uniform accounting system of the accounting reform in China is a cultural phenomenon pirated; accounting reform, although want to enterprise accounting personnel to a certain degree of flexibility, but in practice it is difficult to get rid of the influence of this culture. German accounting standards apply only to the shares of the company, other types of enterprises can refer to the accounting treatment, but not mandatory. Consistency problem the choice of accounting method also holds a flexible attitude, it thinks, as long as the cost benefit principle, it should be allowed to carry out the accounting change. German culture personality development pay attention to individual initiative and flexibility, thus remarkable.3: Conservatism Versus OptimismGermany:Income profit confirm the cautious principle of fully embodies the characteristics of a conservative German financial system. To realize but not yet confirmed by market profit cannot be registration books, of course also cannot be as dividends into shareholders' pockets. Such as salesman not according to the internationalization of accounting system with Germany buyer sign trade contract to determine the income, must be in the product delivered to the buyer to determine the income.Company annual bonuses often for future possible losses Cautious principle embodies the principle to protect the interests of the creditors, for creditors,reduce enterprise outflows of course good, but the financial report is often too much consider the interests of the creditors, cannot really reflect the enterprise to create value.China:Do not overstate assets or income, understate liabilities or expenses. But not in any of the grounds of caution to extract various preparations . Assets and liabilities in the process of fair trade in accordance with the fair value of its value4: Secrecy Versus TransparencyGermany: small businesses can simplify the statements can disclose or not to disclose less notes, only large companies have a broader disclosure requirements,the balance sheet, income statement, notes, status report (financial statement), not required to prepare a statement of cash flows, the report points to simplify the format and general formatChina: listed companies must publicly disclosed information content mainly includes: the prospectus; Listed format and content Regular reports (including the annual report, interim report and quarterly report);The interim report. The report includes financial reports, financial reports of the balance sheet, income statement, the cash flow statement, statement of changes in owners' equity, notes to financial statements, financial fact sheet is to disclose.四:SummaryAs China's external trade gradually emerging multipolar trends, European countries, especially in advanced countries such as the European Union has become one of Germany's most important trading partner collaboration, fully familiar with and master the EU economic system is necessary to help in better promote Chinese enterprises with German companies economic cooperation. Learning can also be effective in promoting Chinese accounting systemperfected.The source:/germany.html/s/blog_6cab96e901014mqu.html/wiki/Hofstede/article/7222697.html/p-342581237.html./view/6a527ca1d516c0412e5244677168e032.html/link?url=BnkmmM2xiT9dnEDr4ibUGL76F3ES8SnEm8Dl1kwAfBTTP4 yDIuD-Ri9WUbXDE8_yokGxAI0xfEkcIg1YVuHRR9FbVzMvWeXK_YjX7fQOfC7。

(财务会计)国际会计复习资料中英结合版

国际会计复习资料A.Basic Knowledge1.we view accounting as consisting of three broad areas: measurement、[‘meʒəmənt](计量)disclosure[dis’kləuʒə](披露) and auditing[‘ɔ:ditiŋ](审计).2.The three international organization of accounting profession are(International Federation of Accountants;IFAC)(国际会计师联合会)(International Accounting Standards Committee; IASC)(国际会计准则委员会)(International Auditing practice Committee;IAPC) (国际审计实务委员会)3.Hofstede’s four cultural dimensions are(霍夫斯泰德的四个文化层面):(1)individualism(个人主义)(2)power distance(权力距离)(3)uncertainty avoidance(风险规避)(4)masculinity(阳刚之气)4. The four culture dimensions that affect a nation’s financial reporting practices by Gray refer to?影响一个国家的财务报告的做法的四个层面系指:(1)Professionalism (职业主义维度)(2)Uniformity (统一性维度)(3)conservatism (保守主义维度)(4)Secrecy (保密性维度)5.Accounting standard setting normally involves a combination of private and public sector groups.(会计准则的制定通常涉及结合私营和公共部门的群体。

组织行为学课程教学大纲(双语)

《组织行为学》(双语)课程教学大纲课程中文名称(英文名称):组织行为学(Organizational Behavior)课程代码:B27052课程类别:专业课程课程性质:必修课课程学时:32学分: 2适用专业:人力资源管理专业先修课程:普通心理学一、课程介绍1.分别从个体,群体和组织系统三个层面上帮助读者解释、预测和控制组织行为,内容包括:组织行为学导论、态度和工作满意度、情绪与心境、人格与价值观、知觉与个体决策、激励理论及其应用、群体行为的基本原理、工作团队、沟通、领导力、权力与政治、冲突与谈判、结构与组织行为、组织文化、组织变革等部分。

2。

组织行为学是人力资源管理专业本科学生必修的专业课程,它的先修课程为普通心理学。

二、课程教学目的和任务本课程教学目的是使学生掌握组织行为学的基本知识与发展规律;指导学生阅读相关组织行为学案例,培养学生以现代组织行为学理论为依据,培养学生在团队建设与管理、人际沟通、领导、组织结构设计、组织文化建设、组织变革与发展、跨文化沟通、学习型组织建设等组织行为学的实务能力。

三、课程学时分配、教学内容与教学基本要求四、教学方法与教学手段1、阅读:本科程要求学生在阅读教材的基础上,泛读规定的参考教材。

老师随堂抽查学生阅读情况。

2、听课:本课程要求学生进课堂听讲全部课程,并做好笔记。

听课和笔记情况随时检查,记入平时成绩。

3、辅导:要求学生主动学习,随时提出问题,老师随堂辅导.要求学生与老师建立电话、电子邮箱、QQ、微信联系,交流自学情况。

另外,每学期期末集中大型辅导1次。

五、考核方式和成绩评定方法考核方式:期末闭卷考试成绩评定方法:平时成绩(含考勤、回答问题、作业等)占30%,期末考试成绩占70%六、教材与主要参考书目教材:《Essentials of Organizational Behavior》,Stephen P. Robbins等,中国人民大学出版社,2011年.参考书目:《组织行为学》,陈春花等,机械工业出版社,2013年.执笔人:蔡东宏审核人:批准人:审定时间:2014 年 6 月 11 日。

hofstede 选择题

霍夫斯泰德文化维度理论是由荷兰心理学家格尔特·霍夫斯泰德提出的。

其理论主张不同国家和地区的文化可以通过几个维度进行比较和区分。

以下是霍夫斯泰德提出的六个文化维度:
1. 权力距离(Power Distance):指在社会或组织中相对较强或较弱的权力分配和接受程度。

2. 不确定性规避(Uncertainty Avoidance):指对于不确定或模糊情况的容忍程度和规避风险的倾向。

3. 个人主义与集体主义(Individualism vs. Collectivism):指个人与集体之间相对的依赖和优先程度。

4. 性别角色(Masculinity vs. Femininity):指对传统男性和女性角色特征的重视程度。

5. 短期与长期导向(Short-Term vs. Long-Term Orientation):指对当前或未来的时间尺度和价值取向。

6. 意象与实质(Indulgence vs. Restraint):指对个人欲望满足的容忍程度和对自律的重视程度。

根据这些维度,不同国家和地区可以在这些方面展现出不同的文化特征和偏好。

这些维度可以帮助我们理解不同文化之间的差异,并在跨国交流和合作中提供指导。

如果您还有其他问题或需要进一步的解释,请随时告诉我。

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ቤተ መጻሕፍቲ ባይዱ Chinese vs. Western Countries
Collective Culture – China ☆ ‘We’ is more important that ‘I’; ☆ Conformity is expected and perceived positively; ☆ Individual's desires and aspirations should be curbed if necessary for the good of the group; ☆ The rights of the family (or for the common good) are more important; ☆ Rules provide stability, order, obedience.
Values—a learned organization of rules for
making choices and for resolving conflicts.
Values are useful in explaining and
understanding cultural similarities and differences in behaviors—helpful for managers in international business.
Individualism (Collectivism)
Country Examples and Organizational Implications
组织就像一个家庭 组织更为个体化 组织更为个体化 组织就像一个家庭 组织决定个人喜好 个人决定自己的喜好 个人决定自己的喜好 组织决定个人喜好 实践活动基于忠诚、 实践活动基于忠诚、 实践活动强调个人参 实践活动强调个人参与、 实践活动强调个人参与、 实践活动基于忠诚、 实践活动基于忠诚、责任 责任感及群体的参与 与、 进取与首创精神 感及群体的参与 进取与首创精神
Involve as many people as possible in decision making
17
Uncertainty Avoidance
* Uncertainty Avoidance Index (UAI) relates to the degree of anxiety society members feel when in uncertain or unknown situations. * An emotional response to uncertainty and change. * Weak Uncertainty Avoidance—positive response to change and new opportunities * Strong Uncertainty Avoidance—prefer structure and a consistent routine
Hofstede’s 5 dimensions of culture ※Based on his IBM study in 72 different countries, Hofstede identifies five of these differences in mental programming Individualism versus Collectivism Power Distance Uncertainty Avoidance Masculinity versus Femininity Long-term Orientation
Chapter 4
Contrasting Cultural Values
Contents
Cultural Values Individualism & Collectivism Power Distance Uncertainty Avoidance Masculinity & Femininity Long-term Orientation
15
High PDI Communication needs to be conducted orderly, abstain from reporting bypass the immediate leadership Be afraid of authority and power Distant relation between superior and subordinate Easy to feel worried in communication
APEC summit
Chinese vs. American Values
* Differences in friendship; e.g. one more friend, one more road— ralationship; * Differences in time consciousness; e.g. get-together vs. less interest in the past * Differences in conception of the self; e.g. collectivist modesty vs. individualist self-reliance * Differences in apporaches to tasks; e.g. relationship vs. task-orientated * Differences in social relationships. e.g. formal and hierarchical vs. informal and egalitarian
13
Power Distance * The appropriateness of power/ authority within organizations. * Large Power Distance—authority is inherent in one’s position within a hierarchy * Small Power Distance—individuals assess authority in view of its perceived rightness of their own personal interests
Chinese vs. Western Values
Main differences--Cognition, relationship with nature and the concept of truth. * Differences in expressing gratitude; e.g. saying thank you * Differences in attitudes toward women. e.g. Ladies First vs. hierarchy Go Dutch (AA) *Differences in symbolization; e.g. APEC summit
Chinese vs. Western Countries
Individual Culture – Western Countries ☆ A person's identity revolves around the ‘I’; ☆ It is acceptable to pursue individual goals at the expense of others; ☆ 'Individualism' is encouraged whether it be personality, clothes or music tastes; ☆ The right of the individual reign supreme; thus laws to protect choices and freedom of speech
Cultural Values Value—a conception, explicit or implicit,
distinctive of an individual or characteristic of a group, of the desirable which influences the selection from available modes, means and ends of action. (Pg 71)
Individualism versus Collectivism
Individualism ☆ The ties between individuals are loose; ☆ Everyone is expected to look after himself / herself Collectivism ☆People from birth onwards are integrated into strong, cohesive in-groups, which continue protecting them in exchange for unquestioning loyalty
Individualism versus Collectivism ※ Individualism (IDV) is the degree to which individuals are integrated into groups. * Relative importance of the interests of the individual vs. the interests of the group. * Individualist– the interests of the individual take precedence * Collectivist– the interests of the group take precedence
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