{"title":"感知控制有效性的跨文化差异:认知的作用","authors":"Mengjiao Du, Bernard Wong-On-Wing, Dan Yang","doi":"10.2308/bria-2020-057","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":" ","pages":""},"PeriodicalIF":0.7000,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Cross-Cultural Differences in Perceived Control Effectiveness: The Role of Cognition\",\"authors\":\"Mengjiao Du, Bernard Wong-On-Wing, Dan Yang\",\"doi\":\"10.2308/bria-2020-057\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":46356,\"journal\":{\"name\":\"Behavioral Research in Accounting\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2022-08-11\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Behavioral Research in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/bria-2020-057\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/bria-2020-057","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.