感知控制有效性的跨文化差异:认知的作用

IF 0.7 Q4 BUSINESS, FINANCE Behavioral Research in Accounting Pub Date : 2022-08-11 DOI:10.2308/bria-2020-057
Mengjiao Du, Bernard Wong-On-Wing, Dan Yang
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引用次数: 0

摘要

文化心理学的大量证据表明,东亚人倾向于整体思维,而西方人倾向于分析思维。我们认为,这一认知上的重要差异可以解释两种文化对控制的感知有效性和偏好的差异。我们通过研究美国和中国员工对美国和中国公司使用的行为准则的看法,对我们的预测进行了实验检验。总体而言,结果与我们的预测一致,并为认知在影响感知控制有效性中的作用提供了证据。我们为系统地理解控制偏好的跨文化差异做出了贡献,并为进一步的理论建设增加了重要的研究。
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Cross-Cultural Differences in Perceived Control Effectiveness: The Role of Cognition
Considerable evidence from cultural psychology indicates that East Asians tend to reason holistically whereas Westerners tend to think analytically. We propose that this important difference in cognition can explain divergences in the perceived effectiveness of, and preference for controls between the two cultures.  We experimentally test our predictions by studying American and Chinese employees’ perceptions of the Code of Conduct used by companies in both the U.S. and China. Overall, the results are consistent with our predictions and provide evidence of the role of cognition in influencing perceived control effectiveness. We contribute to efforts at a systematic understanding of cross-cultural differences in preferences for controls and add to research that is important for furthering theory building.
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来源期刊
CiteScore
3.70
自引率
4.80%
发文量
11
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