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会计学1culturaldiversity跨文化交际实用RightattitudeinthisglobalvillageAppreciatesimilarities,AcceptdifferencesWearealike,Wearedifferent第1页/共37页Warm-up:

Readthefollowingsayingsaloud,andthinkitover:whatdotheymeantoyou?Humanbeingsdrawclosetooneanotherbytheircommonnature,buthabitsandcustomskeepthemapart.----Confuciansaying性相近,习相远

--论语第2页/共37页Oneman’smeatisanotherman’spoison.----Englishproverb萝卜白菜,各有所爱!众口难调!

--中国谚语第3页/共37页Godgavetoeverypeopleacup,cupofclay,andfromthiscuptheydranklife…Theyalldippedinthewater,buttheircupsweredifferent.----R.Benedict

上帝给了每个人一个杯子、一杯粘土,并且人们从这个杯子里面啜饮人生...他们都是浸在水里面的,只是他们的杯子不一样而已

----本尼迪克特第4页/共37页Whyisoneculturedifferentfromanother?OnthesurfacePerception(howwesensetheworld)Belief(whatwebelieveastrue)Value(asystemofcriteriaknownasrulesandguideposts)第5页/共37页Whyisoneculturedifferentfromanother?MoredeeplyWorldview(religion)-Spiritualandpsychologicalneedsofpeople(lifeanddeath,creationofuniverse,relationshipbetweenhumansandnature)-Socialaspectsofaculture(originofsocietyandgroupswithinthesociety,relationshipofindividualsandgroupstooneanother)Family(genderroles,individualism-collectivism,age,socialskills)History(government,community,politicalsystem,keyhistoricalheroes,geography)第6页/共37页Whatdoesculturaldiversitymean?Culturalpatterns-conditionsthatcontributetothewayinwhichapeopleperceiveandthinkabouttheworld-themannerinwhichtheyliveinthatworldSomecautionsThevalueoftheculturemaynotbethevalueofallindividualswithinthatculture.Itisusefultovisualizeeachculturalpatternasapointonacontinuumratherthanoneofonlytwopossibleresponses.Thepatternsareinterrelatedwithahostofothervaluesanddonotoperateinisolation.Commonculturalpatternsmustbelimitedtothedominantcultureineachcountry.第7页/共37页SignificanceofstudyingculturaldiversitiesWhenwestudyculturaldifferences,wemainlyrefertothedeepstructureofculture(belowtheiceberg)Althoughcultureissubjecttochange,thedeepstructureofacultureisresistanttochange.Thecomparisonandcontrastofdifferentcultureshelpunderstandone’sowncultureandothercultures,whichwillultimatelyenhancetheeffectofinterculturalcommunication.第8页/共37页Question:Howcanwecompareoneculturewithanothertofindouttheirsimilaritiesanddifferences?第9页/共37页Howtoclassifydifferentcultures?CulturepatternsKluckhohnandStrodtbeck’sValueOrientationHofstede’sDimensionsofCulturalVariabilityEdwardTHall’sContext-CultureTheoryHumanNatureMan-natureTimeActivitySocialRelationshipIndividualismVsCollectivismUncertaintyAvoidancePowerDistanceMasculinityVsFemininityHigh-ContextLow-Context第10页/共37页1.ModelbyKluckhohn5basicquestionsthatneedansweringattherootofanyculture:1)Whatisthecharacterofinnatehumannature?2)Whatistherelationofmantonature?3)Whatisthetemporalfocus?4)Whatisthemodeofhumanactivity?5)Whatisthemodeofhumanrelationship?1)=Humannatureorientation人性取向2)=Man-natureorientation人天取向3)=Timeorientation时间取向4)=Activityorientation行为取向5)=Socialorientation人际取向第11页/共37页1)HumanNatureBasicallyEvilMixtureofGoodandEvilBasicallyGood2)RelationshipofMantoNatureNaturecontrolshumansManinHarmonyWithNatureMantheMasterofNature3)SenseofTimePast-orientedPresent-orientedFuture-oriented4)HumanActivityBEING(stressonwhoyouare)Growing(stressonself-development)Doing(stressonwhatyouaredoing)5)SocialRelationshipHierarchy等级Group-orientedIndividual第12页/共37页orientationChinesevaluesWesternvalues1)HumanNatureBasicallygoodMixtureofGoodandEvil2)RelationshipofMantoNatureHarmonywithnatureHumanscontrolNature3)SenseofTimePastorientationFutureorientation4)HumanActivityBEING(whoyouare)Doing(whatyouaredoing)5)SocialRelationshipHierarchyindividual第13页/共37页LimitationsofKluckhohn’smodelNoteveryoneinaculturehasthesamebasicvalues.Cultureschangeovertime.Theconceptofbasicvaluesisitselfageneralization第14页/共37页CasestudyDuringtheAmericanCivilWar,averyhungryyoungmanfelldowninfrontofafarmgate.Thefarmergavehimfoodbutinreturnheaskedtheyoungmantomoveapileofwoodinhisyard–infactitwasnotatallnecessarytomovethewood.Whentheyoungmanleft,thefarmermovedthewoodbacktoitsoriginalplace.Seeingallthis,thefarmer’ssonwasconfused.Whydidthefarmerdothat?Whatvaluesarereflectedinthisstory?Savefaceanddignityoftheyoungmanaccept---earnIndividualisticvaluesystem第15页/共37页WritingassignmentWhenyoucompareyourvaluestothoseofyourparentsorgrandparents,doyouseethatChinesevaluesarechanging?Giveevidence.(10mins)第16页/共37页2.ModelbyG.Hofstede(1984)Hofstede’sworkwasoneoftheearliestattemptstouseextensivestatisticaldatatoexamineculturalvalues.Duringthe1980s,hesurveyedoverahundredthousandworkersinmultinationalorganizationsinfortycountries.Eachcountrywasassignedarankofonethroughfortyineachcategory,dependingonhowitcomparedtotheothercountry.第17页/共37页Hofstede’sFourCulturalValueSystem

individualism-collectivismUncertaintyavoidancepowerdistancemasculinity-femininity第18页/共37页2.1Individualismvs.Collectivism

Individualisticcultures“I”consciousnessindependence,competition,negativefaceneedCollectivistcultures“We”consciousness,interdependence,groupharmony,positivefaceneedStronginfluenceonsocialrelationshipsTheconceptofingroupsandoutgroupsRulesVsrelationships,strangersVsassociatesAllpeopleandcultureshavebothindividualandcollectivedispositions.第19页/共37页RankingofIndividualism

CountryorRegionRankingCountryorRegionRankingU.S.A1Taiwan,China36Australia2Peru37GreatBritain3Pakistan38Canada4Colombia39Netherlands5Venezuela40第20页/共37页Casestudy:

Atthenegotiatingtable,differencesinthisdimensioncanclearlycauseseriousconflict.AmericanstoooftenexpecttheirJapanesecounterpartstomakedecisionsrightatthenegotiatingtable,andtheJapaneseareconstantlysurprisedtofindindividualmembersoftheAmericanteampromotingtheirownpositions,decisions,andideas,sometimesopenlycontradictingoneanother.America—individualismJapan—collectivism

第21页/共37页2.2UncertaintyAvoidanceItinvolvestheextendtowhichaculturewouldavoidortolerateuncertainty.

Highuncertaintyavoidanceculturesthinkoftheuncertaintyinherentinlifeasacontinuoushazardthatmustbeavoided.Theytrytoavoiduncertaintyandambiguitybyprovidingstabilityfortheirmembers,establishingmoreformalrules.(ahigherlevelofanxietyandstress)Lowuncertaintyavoidanceculturesmoreeasilyaccepttheuncertaintyinherentinlifeandarenotasthreatenedbydeviantpeopleandideas,sotheytoleratetheunusual.Theyprizeinitiativeandmorewillingtotakerisks,moreflexible.(lesstense,morerelaxed)第22页/共37页

不确定性规避的核心就是认为未来不可知。虽然可能每个人都在预测未来,但是没有人能够丝毫无误地预知下一刻、下一天、下一年或下十年会发生什么事情。美霍夫斯泰德用不确定性规避一词来“界定一种程度,一种当人们遇到混乱不清、难以预测的情况时所感到的不安程度。通过对严格的行为方式的遵循和对绝对真理的信仰,他们尽力避免这些情况。”不确定性规避第23页/共37页

高度不确定性规避文化为了避免不确定性和模糊性,常常向其成员提供稳定性,制定正式的规则,不容忍偏离观点和行为,寻求共识,并相信绝对的真理。他们感到的焦虑和压力较高:人们认为生活中的不确定性会持久为患,因此必须避免。为了增强生活的有序性,他们非常需要成文的规则、计划、规范、典礼和仪式。具有强烈不确定性规避倾向的国家有葡萄牙、希腊、秘鲁、比利时和日本高度不确定性规避第24页/共37页

相反,人们发现像瑞典、丹麦、爱尔兰、挪威、美国、芬兰和荷兰等国家,比较容易接受生活中的不确定性,不为偏离的人或主张所困扰,因此他们对不寻常性的容忍度比较强。他们喜欢上进,不喜欢等级关系。他们乐于冒险,灵活性强,认为规则越少越好,他们对专家的依赖性不强,而更多地相信自己。整体而言,低度不确定性规避文化心态较为放松。低度不确定性规避第25页/共37页RankingofUncertaintyAvoidanceCountryorRegionRankingCountryorRegionRankingGreece1Ireland36Portugal2HongKong37Belgium3Sweden38Japan4Denmark39Yugoslavia5Singapore40*Alowscoremeansthecountrycanbeclassifiedasonethatdoesnotlikeuncertainty.Thelowerscore,thehigheruncertaintyavoidance.第26页/共37页2.3PowerDistance

HighPDCulture:PeoplewhoholdpowerandpeoplewhoareaffectedbypoweraresignificantlyfarapartVertical,hierarchical(everybodyhasarightfulplace)E.g.India,Brazil,Singapore,Greece,Venezuela,Mexico,etc.LowPDCulture:ThepowerholdersandpeopleaffectedbythepowerholdersaresignificantlycloserHorizontal(inequalityinsocietyshouldbeminimized)E.g.Austria,Finland,Denmark,Norway,NewZealand,etc.

第27页/共37页2.4Masculinityvs.Femininity

Cultureshighinthemasculinitydimension

focusonachievement,power,andpossessions,regardingworkasmorecentraltoone’slife,differinggenderrolesmorethanfeminineculture.(performancesociety)Cultureshighinthefemininitydimensionvalueinterpersonalrelationships,nurturance,compassion,andqualityoflife.

(welfaresociety)第28页/共37页RankingofMasculinityCountryorRegionRankingCountryorRegionRankingJapan1Yugoslavia36Austria2Denmark37Venezuela3Netherlands38Italy4Norway39Switzerland5Sweden40*AlowscoremeansthecountrycanbeclassifiedasonethatfavorsMasculinity.第29页/共37页LimitationsofHofstede’smodelBecausethepeopleHofstedesurveyedweremiddlemanagersinlargemultinationalorganizations,mostofhisfindingsareworkrelated.Manyimportantcountriesandcultureswerenotincludedinhisstudy.(noArabcountries,SouthAfricarepresentingAfrica,noinformationaboutmainlandChina)Heemphasizesnationalculture,soitisnotpossibletoknowthelayersofculturewithinnations.第30页/共37页3.EdwardT.Hall'sModelHumancommunicationisdependentonthecontextinwhichitoccurs.Communicativecontextsincludethephysical,sociological,andpsychologicalenvironments.High-andLow-contextcultures第31页/共37页High-contextCulture:Inhigh-contextmessages,meaningisnotnecessarilycontainedinwords.Informationisprovidedthroughgestures,theuseofspace,andevensilence.Meaningisalsoconveyedthroughstatus(age,sex,education,familybackground,title,andaffiliation).Ex

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