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How do cultural difference, cultural exposure, and CQ affect interpretations of trust from contract choices? Evidence from dyadic cross-country experiments
Accounting, Organizations and Society ( IF 4.114 ) Pub Date : 2021-07-03 , DOI: 10.1016/j.aos.2021.101282
Heba Y. Abdel-Rahim 1 , Melanie P. Lorenz 2 , Angie Abdel Zaher 3
Affiliation  

Global practices such as offshoring and expatriation of employees increase cross-cultural interactions within and across firms. In this paper, we use three experiments to investigate the effects of cultural differences on employees' interpretations of employers' contract choices. Applying insights from attribution theory, we predict that cultural differences will reduce the likelihood for employees to attribute employers' choice of a more-trusting contract to trust. This in turn will reduce the ability of such contracts to motivate higher employee effort. However, we also suggest that three interventions will mitigate the negative effect of cultural differences: employees' prior and primed exposure to employers' culture and employees' interactional cultural intelligence. In our labor market setting, employers chose a hiring contract for employees who, in return, indicated their effort levels. In all experiments, dyads interacted in real-time either in the same country or across two countries with high cultural difference. Consistent with our predictions, we find that the effectiveness of a bonus contract in increasing employees' effort is reduced by high cultural difference (in experiment 1). We also find that employees' exposure to employers' culture, either due to prior exposure (in experiment 2) or by priming exposure through culture-specific training (in experiment 3) has a mitigating effect. Finally, we find partial support that employees’ interactional cultural intelligence (CQ) has a mitigating effect. Implications to theory and practice are discussed.



中文翻译:

文化差异、文化暴露和 CQ 如何影响合同选择对信任的解释?来自二元越野实验的证据

员工离岸外包和外派等全球实践增加了公司内部和公司之间的跨文化互动。在本文中,我们使用三个实验来调查文化差异对员工对雇主合同选择的解释的影响。应用归因理论的见解,我们预测文化差异将降低员工将雇主选择更信任的合同归因于信任的可能性。这反过来又会降低此类合同激励员工更高努力的能力。然而,我们还建议三种干预措施将减轻文化差异的负面影响:员工先前和初步接触雇主文化以及员工的互动文化智力。在我们的劳动力市场环境中,雇主为雇员选择了雇佣合同,作为回报,这些雇员表明了他们的努力程度。在所有实验中,二元组在同一个国家或在文化差异很大的两个国家之间进行实时交互。与我们的预测一致,我们发现奖金合同在增加员工努力方面的有效性会因文化差异而降低(在实验 1 中)。我们还发现,员工对雇主文化的接触,要么是由于 高度的文化差异会减少努力(在实验 1 中)。我们还发现,员工对雇主文化的接触,要么是由于 高度的文化差异会减少努力(在实验 1 中)。我们还发现,员工对雇主文化的接触,要么是由于先前的暴露(在实验 2 中)或通过特定文化训练(在实验 3 中)启动暴露具有缓解作用。最后,我们发现部分支持员工的互动文化智力 (CQ) 具有缓解作用。讨论了对理论和实践的影响。

更新日期:2021-07-03
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