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ACCA《F1会计师与企业》辅导讲义68

分类:ACCA | 更新时间:2016-07-08 | 来源:转载
    3.3 Hofstede
    Hofstede looked for national differences between over 100,000 of IBM’s employees in different parts of the world, in an attempt to find aspects of culture that might influence business behaviour.
    He found five traits.
    § Individualism vs. collectivism – some cultures are more cohesive than others. Anglo Saxon cultures are generally more individualistic than the collectivist cultures of South America.
    § Uncertainty – some cultures, e.g. France and Japan use bureaucracy to reduce uncertainty because they dislike it.
    § Power distance – the degree to which cultures are willing to accept an inferior position. In South American societies, differences in power were tolerated more than in North European cultures.

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