• Management & Information Systems Review
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• v.28 no.2
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• pp.21-39
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• 2009

This study examines the international differences in tax compliance and relates these differences to selected determinants of tax morale and Hofstede's Cultural dimensions. The findings of the empirical investigation of data from 38 countries during 5 years(2000-2004) indicate that tax compliance is highest in countries characterized by high economic freedom, high effective competition laws, high government transparency, low shadow Economy, and low power distance. It shows that a powerful deterrent to tax evasion is the creation of a tax morale. Where individuals can exercise their economic rights in terms of economic freedom, important equity market and effective competition laws, in a safe environment that improves their quality of life, they are more prone to view tax compliance as less of a burden and more of a citizenship duty. Our results indicate that policymakers should consider cultural values when designing tax compliance legislation and investigating possible behavior irregularities.

• Journal of the Korea Society of Computer and Information
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• v.15 no.3
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• pp.45-53
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• 2010

When the user's role is getting more important in contents communicated online, we must know that the cultural trait of content that is reflecting user's mental model, needs and tastes. An attempt to study about cross-cultural characteristics focused on contents of global website give us the best chance to understand user. This paper takes a look if there are any linkages between certain country and its preferable contents and analyze that whether this preference is result from the cultural differences or not. This analysis is based on Hofstede's and Schwartz's framework. So, this content analysis examines cultural influence on the contents of global website in Korea and U.S and Japan and China. The results provide CIC(Cultural Index of Content) which is extended framework adding interaction. We expect that it can help service providers and content creators to have some new ideas.

• Journal of Digital Convergence
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• v.19 no.12
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• pp.193-206
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• 2021

In this research, Collectivism's influence on Singaporean employee's volunteerism in Multinational Enterprise (MNE) was investigated with an individual empathy mediating. Most research on Hofstede's cultural dimensions were examined at national levels. However, in this study, Yoo's Cultural value Scale (CVSCALE) was used to analyze collectivistic tendencies at individual levels and its influence on volunteerism. A total of 200 self-administering online surveys was distributed to MNE employees in Singapore for three weeks period. 180 usable surveys were collected and analyzed with SPSS 21.0. Research outcomes indicated collectivism positively influenced volunteerism in Singaporeans with empathy as possible antecedent of volunteerism. In conclusion and application, the significance of this research lies in indicating collectivism's positive impact on volunteerism and empathy as possible antecedents of volunteerism in Singaporeans even though Singapore has exhibited stronger individualism and often defined as one of the most westernized country in the Asian continent. Also findings suggest further developing emotional education to increase both individual and group level performance.

• Korea Journal of Hospital Management
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• v.25 no.4
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• pp.1-12
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• 2020

During the COVID-19 pandemic, most of the western countries with advanced medical technology failed to contain coronavirus. This fact triggered our research question of what factors influence the clinical outcomes like infection rates and case mortality rates. This study aims to identify the determinants of COVID-19 related infection rates and case mortality rates. We considered three sets of independent variables: 1) socio-demographic characteristics; 2) cultural characteristics; 3) healthcare system characteristics. For the analysis, we created an international dataset from diverse sources like World Bank, Worldometers, Hofstede Insight, GHS index etc. The COVID-19 related statistics were retrieved from Aug. 1. Total cases are from 95 countries. We used hierarchical regression method to examine the linear relationship among variables. We found that obesity, uncertainty avoidance, hospital beds per 1,000 made a significant influence on the standardized COVID-19 infection rates. The countries with higher BMI score or higher uncertainty avoidance showed higher infection rates. The standardized COVID-19 infection rates were inversely related to hospital beds per 1,000. In the analysis on the standardized COVID-19 case mortality rates, we found that two cultural characteristics(e.g., individualism, uncertainty avoidance) showed statistically significant influence on the case mortality rates. The healthcare system characteristics did not show any statistically significant relationship with the case mortality rates. The cultural characteristics turn out to be significant factors influencing the clinical outcomes during COVID-19 pandemic. The results imply that the persuasive communication is important to trigger the public commitment to follow preventive measures. The strategy to keep the hospital surge capacity needs to be developed.

• Journal of Digital Convergence
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• v.19 no.11
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• pp.121-133
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• 2021

In this research, Collectivism's influence on Japanese employee's volunteerism in IT Multinational Enterpise (MNE) was investigated with empathy mediating. Previous research on Hofstede's cultural dimensions were mostly conducted at national levels. However, in this study, Yoo's Cultural value Scale (CVSCALE) was used to analyze colletivistic tenedencies at individual levels and its influence on volunteerism. A total of 220 self-administering online surveys were distributed to IT MNE employees in Tokyo, Japan for three weeks period. 160 usable surveys were collected and analyzed with SPSS 21.0. Findings indicate collectivism positively influenced volunteerism in individuals with empathy as possible antecent of volunteerism. In conclusion and application, the significance of this research lies in indicating collectivism's positive influence on volunteerism and empathy as possible antecedents of volunteerism in Japanese employees even though Japan has displayed stronger individualism than the rest of East Asian neighbors.

• Korean Journal of Culture and Social Issue
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• v.19 no.3
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• pp.457-485
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• 2013

This study attempted to discover the dimensions of Korean culture, with the presumption that the cross-cultural studies(Hofstede, 1980, 1997; Schwartz, 1992, 1994; Trompenaars and Hampden-Turner, 1997; House et al., 2004) have limitation to explain non-western culture including Korean culture. Even though there are some Korean cultural studies, they used heuristic approaches applying the authors' experiences and intuitions. This study applied the Cultural Consensus Theory to overcome the previous studies' shortcomings and to discover the dimensions that can be empirically proved by data. In specific this study conducted in-depth interview, used content analysis, did frequency analysis, and applied pilesort technique, multidimensional scaling and network analysis. As a result, this study obtained five categories: public self-consciousness, group-focused orientation, affective human relations, hierarchical culture, and result-orientation. It is expected that these dimensions can be used as important variables that may explain Korean social phenomena.

• Journal of Global Scholars of Marketing Science
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• v.20 no.2
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• pp.164-172
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• 2010

This study reviews the influence of culture in interpersonal servicescapes by examining the restaurant retail setting. Two cultures (Canada and France) are surveyed in order to better understand their retail expectations towards interpersonal servicescapes. Using Hofstede's (1991) cultural dimensions to explain some of the differences between Canadian and French restaurant patrons, this study demonstrates a potentially interesting research avenue in the field of cross-cultural interpersonal services marketing. It demonstrates that cultural dimensions do not operate independently but interdependently. Understanding this can help retailers better explain complex service interactions between countries that may appear similar in terms of various socio-demographic features. In this exploratory research, a measure via exploratory factor analysis was developed, one that encompasses both the physical and service aspects common to interpersonal servicescape by using personality traits. This measure was tested in order to better understand the service expectations between two cultures, Canada and France. Five dimensional structures were uncovered in both cultures but with different traits and groupings. The differences between the traits uncovered and the overall Canadian and French personality structures find some explanation using Hofstede's (1991) cultural dimensions. The results of this survey point to a possible explanation as to why when services are transferred between cultures, the perceptions of them can be different and sometimes even lead to service failure. There are clearly some cultural differences between the Canadian and French consumers and their overall expectations regarding their consumption experience. Reviewing the first factor of the French and Canadian personality structures shows that the individualist/collectivist differences are apparent between the Canadian and the French cultures. The second dimension also has quite a few traits in common, five, all of which have the personal treatment aspect of the restaurant experience that a service provider would be responsible for: polite, respectful, and dedicated. Notable is that the French dimension does not include the authenticity or the hospitable aspect of the experience but includes even more features that are inherent to the personal interaction, such as charming and courteous. The third dimension of the Canadian and French structures reflects completely different expectations. Whereas the French dimension centers around energy and enthusiasm, the Canadian version is more laid-back and relaxed. There is extroversion in the French dimension to introversion in the Canadian dimension. This could be explained by differences on the Uncertainty Avoidance dimension as outlined by Hofstede (1991). The fourth dimension seems to confirm previously outlined cultural differences. Whereas Canadians, being a bit lower on uncertainty avoidance and power distance, prefer an intimate and private experience, the French continue to expect extraversion and inclusive features to their experience. The fifth dimension is in the French personality structure a clear expression of the high power distance society, where the roles of the players in the restaurant experience are clearly defined and the rules of engagement preserved. This study demonstrates that different cultures clearly do relate to different expectations regarding interpersonal services. This is apparent in the dimensions that come up in both the French and the Canadian personality structures, not only in terms of how different they are but also in with which cultural dimensions these can be explained. For interpersonal servicescapes, the use of personality traits is interesting as it allows for both physical and service features to be accounted for. Furthermore, the social component inherent to interpersonal servicescapes surfaces in most of the dimensions of the service personality structures. The quality of social exchanges is extremely important, and this even more so in cross-cultural situations, where the expec tations regarding the service experience may vary. As demonstrated by this research and using Hofstede's (1991) paradigm, not all societies will have the same expectations pertaining to the interpersonal services. Furthermore, the traditions surrounding the type of service can also have an impact on the service evaluations and differ between countries and cultures. However, using personality traits may also allow for retailers to see which service traits are common to two or more cultures where they seek to be present, and focus on these in the offering. The findings demonstrate the importance of the individualist and collectivist dimension for interpersonal servicescapes. This difference between the French and the Canadian personality structure is apparent in the most dominant dimension as well as within others. The findings are a step in explaining how retailers can transfer and then measure interpersonal services across cultures.

• 한국IT서비스학회:학술대회논문집
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• 2009.05a
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• pp.602-605
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• 2009

Digital content piracy has been shown to be an emerging societal problem, However, Studies on digital content piracy are very limited. In this paper, we try to find whether Theory of Planned Behavior(TPB) can explain the online digital content piracy in China. In addition to the finding of TPB's usefulness, We also examine the cross-cultural differences between Korea and China in behavior towards online digital content piracy. we argue that cultural factors moderate the strength of the relationships in the TPB model in online digital content piracy. we use a theoretical model of behavior based on the framework of the TPB(Theory of Planned Behavior) and Hofstede's national cultural dimensions. Our results indicate that the general TPB(Theory of Planned Behavior) model of software piracy is broadly applicable to digital content piracy in China. Our findings also show that most of the hypothesized moderating effects of national cultural factors were found to be significant.

• Journal of Information Technology Applications and Management
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• v.22 no.4
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• pp.127-158
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• 2015

This study analyzes the factors affecting user resistance to ERP in Vietnam, including the factors related to the cultural values of the users, which is rarely dealt in the previous ERP research. A research model is developed based on Klaus and Blanton [2010] and Hofstede [2011], consisting of the independent variables ('cultural value', 'system', 'organization', and 'process' related variables), a dependent variable ('user resistance to ERP') and a moderating variable ('self efficacy'). Major results of study include (1) users with high degree of uncertainty avoidance and femininity regard ERP as potential threat to their job and are likely to resist to ERP; (2) By training the users with high level of femininity to enhance their self efficacy, the degree of resistance to ERP can be reduced; (3) For ERP to be utilized successfully, systems should be developed in such a way in which working with ERP is not regarded as complex and difficult; and (4) communication and training play an important role in reducing the resistance of users.

• International Journal of Computer Science & Network Security
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• v.22 no.7
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• pp.397-403
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• 2022

Enterprise resource planning (ERP) is widely adopted among enterprises and organizations. In recent years, researchers have become increasingly interested in factors related to ERP implementation success. In this paper, top management members, IT professionals, and end-users were interviewed in the study. The study used Hofstede's main cultural dimensions as a theoretical framework to identify cultural characteristics and their influence on ERP implementation within public organizations in Saudi Arabia. The study followed a qualitative methodology approach to carry on the study to investigate the national culture characteristics in Saudi Arabia that may influence ERP implementation success. The study found some culturally related factors that could influence success in ERP implantation projects in Saudi Arabia..