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會(huì)計(jì)學(xué)1culturaldiversity跨文化交際實(shí)用RightattitudeinthisglobalvillageAppreciatesimilarities,AcceptdifferencesWearealike,Wearedifferent第1頁(yè)/共37頁(yè)Warm-up:
Readthefollowingsayingsaloud,andthinkitover:whatdotheymeantoyou?Humanbeingsdrawclosetooneanotherbytheircommonnature,buthabitsandcustomskeepthemapart.----Confuciansaying性相近,習(xí)相遠(yuǎn)
--論語(yǔ)第2頁(yè)/共37頁(yè)Oneman’smeatisanotherman’spoison.----Englishproverb蘿卜白菜,各有所愛!眾口難調(diào)!
--中國(guó)諺語(yǔ)第3頁(yè)/共37頁(yè)Godgavetoeverypeopleacup,cupofclay,andfromthiscuptheydranklife…Theyalldippedinthewater,buttheircupsweredifferent.----R.Benedict
上帝給了每個(gè)人一個(gè)杯子、一杯粘土,并且人們從這個(gè)杯子里面啜飲人生...他們都是浸在水里面的,只是他們的杯子不一樣而已
----本尼迪克特第4頁(yè)/共37頁(yè)Whyisoneculturedifferentfromanother?OnthesurfacePerception(howwesensetheworld)Belief(whatwebelieveastrue)Value(asystemofcriteriaknownasrulesandguideposts)第5頁(yè)/共37頁(yè)Whyisoneculturedifferentfromanother?MoredeeplyWorldview(religion)-Spiritualandpsychologicalneedsofpeople(lifeanddeath,creationofuniverse,relationshipbetweenhumansandnature)-Socialaspectsofaculture(originofsocietyandgroupswithinthesociety,relationshipofindividualsandgroupstooneanother)Family(genderroles,individualism-collectivism,age,socialskills)History(government,community,politicalsystem,keyhistoricalheroes,geography)第6頁(yè)/共37頁(yè)Whatdoesculturaldiversitymean?Culturalpatterns-conditionsthatcontributetothewayinwhichapeopleperceiveandthinkabouttheworld-themannerinwhichtheyliveinthatworldSomecautionsThevalueoftheculturemaynotbethevalueofallindividualswithinthatculture.Itisusefultovisualizeeachculturalpatternasapointonacontinuumratherthanoneofonlytwopossibleresponses.Thepatternsareinterrelatedwithahostofothervaluesanddonotoperateinisolation.Commonculturalpatternsmustbelimitedtothedominantcultureineachcountry.第7頁(yè)/共37頁(yè)SignificanceofstudyingculturaldiversitiesWhenwestudyculturaldifferences,wemainlyrefertothedeepstructureofculture(belowtheiceberg)Althoughcultureissubjecttochange,thedeepstructureofacultureisresistanttochange.Thecomparisonandcontrastofdifferentcultureshelpunderstandone’sowncultureandothercultures,whichwillultimatelyenhancetheeffectofinterculturalcommunication.第8頁(yè)/共37頁(yè)Question:Howcanwecompareoneculturewithanothertofindouttheirsimilaritiesanddifferences?第9頁(yè)/共37頁(yè)Howtoclassifydifferentcultures?CulturepatternsKluckhohnandStrodtbeck’sValueOrientationHofstede’sDimensionsofCulturalVariabilityEdwardTHall’sContext-CultureTheoryHumanNatureMan-natureTimeActivitySocialRelationshipIndividualismVsCollectivismUncertaintyAvoidancePowerDistanceMasculinityVsFemininityHigh-ContextLow-Context第10頁(yè)/共37頁(yè)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時(shí)間取向4)=Activityorientation行為取向5)=Socialorientation人際取向第11頁(yè)/共37頁(yè)1)HumanNatureBasicallyEvilMixtureofGoodandEvilBasicallyGood2)RelationshipofMantoNatureNaturecontrolshumansManinHarmonyWithNatureMantheMasterofNature3)SenseofTimePast-orientedPresent-orientedFuture-oriented4)HumanActivityBEING(stressonwhoyouare)Growing(stressonself-development)Doing(stressonwhatyouaredoing)5)SocialRelationshipHierarchy等級(jí)Group-orientedIndividual第12頁(yè)/共37頁(yè)orientationChinesevaluesWesternvalues1)HumanNatureBasicallygoodMixtureofGoodandEvil2)RelationshipofMantoNatureHarmonywithnatureHumanscontrolNature3)SenseofTimePastorientationFutureorientation4)HumanActivityBEING(whoyouare)Doing(whatyouaredoing)5)SocialRelationshipHierarchyindividual第13頁(yè)/共37頁(yè)LimitationsofKluckhohn’smodelNoteveryoneinaculturehasthesamebasicvalues.Cultureschangeovertime.Theconceptofbasicvaluesisitselfageneralization第14頁(yè)/共37頁(yè)CasestudyDuringtheAmericanCivilWar,averyhungryyoungmanfelldowninfrontofafarmgate.Thefarmergavehimfoodbutinreturnheaskedtheyoungmantomoveapileofwoodinhisyard–infactitwasnotatallnecessarytomovethewood.Whentheyoungmanleft,thefarmermovedthewoodbacktoitsoriginalplace.Seeingallthis,thefarmer’ssonwasconfused.Whydidthefarmerdothat?Whatvaluesarereflectedinthisstory?Savefaceanddignityoftheyoungmanaccept---earnIndividualisticvaluesystem第15頁(yè)/共37頁(yè)WritingassignmentWhenyoucompareyourvaluestothoseofyourparentsorgrandparents,doyouseethatChinesevaluesarechanging?Giveevidence.(10mins)第16頁(yè)/共37頁(yè)2.ModelbyG.Hofstede(1984)Hofstede’sworkwasoneoftheearliestattemptstouseextensivestatisticaldatatoexamineculturalvalues.Duringthe1980s,hesurveyedoverahundredthousandworkersinmultinationalorganizationsinfortycountries.Eachcountrywasassignedarankofonethroughfortyineachcategory,dependingonhowitcomparedtotheothercountry.第17頁(yè)/共37頁(yè)Hofstede’sFourCulturalValueSystem
individualism-collectivismUncertaintyavoidancepowerdistancemasculinity-femininity第18頁(yè)/共37頁(yè)2.1Individualismvs.Collectivism
Individualisticcultures“I”consciousnessindependence,competition,negativefaceneedCollectivistcultures“We”consciousness,interdependence,groupharmony,positivefaceneedStronginfluenceonsocialrelationshipsTheconceptofingroupsandoutgroupsRulesVsrelationships,strangersVsassociatesAllpeopleandcultureshavebothindividualandcollectivedispositions.第19頁(yè)/共37頁(yè)RankingofIndividualism
CountryorRegionRankingCountryorRegionRankingU.S.A1Taiwan,China36Australia2Peru37GreatBritain3Pakistan38Canada4Colombia39Netherlands5Venezuela40第20頁(yè)/共37頁(yè)Casestudy:
Atthenegotiatingtable,differencesinthisdimensioncanclearlycauseseriousconflict.AmericanstoooftenexpecttheirJapanesecounterpartstomakedecisionsrightatthenegotiatingtable,andtheJapaneseareconstantlysurprisedtofindindividualmembersoftheAmericanteampromotingtheirownpositions,decisions,andideas,sometimesopenlycontradictingoneanother.America—individualismJapan—collectivism
第21頁(yè)/共37頁(yè)2.2UncertaintyAvoidanceItinvolvestheextendtowhichaculturewouldavoidortolerateuncertainty.
Highuncertaintyavoidanceculturesthinkoftheuncertaintyinherentinlifeasacontinuoushazardthatmustbeavoided.Theytrytoavoiduncertaintyandambiguitybyprovidingstabilityfortheirmembers,establishingmoreformalrules.(ahigherlevelofanxietyandstress)Lowuncertaintyavoidanceculturesmoreeasilyaccepttheuncertaintyinherentinlifeandarenotasthreatenedbydeviantpeopleandideas,sotheytoleratetheunusual.Theyprizeinitiativeandmorewillingtotakerisks,moreflexible.(lesstense,morerelaxed)第22頁(yè)/共37頁(yè)
不確定性規(guī)避的核心就是認(rèn)為未來不可知。雖然可能每個(gè)人都在預(yù)測(cè)未來,但是沒有人能夠絲毫無誤地預(yù)知下一刻、下一天、下一年或下十年會(huì)發(fā)生什么事情。美霍夫斯泰德用不確定性規(guī)避一詞來“界定一種程度,一種當(dāng)人們遇到混亂不清、難以預(yù)測(cè)的情況時(shí)所感到的不安程度。通過對(duì)嚴(yán)格的行為方式的遵循和對(duì)絕對(duì)真理的信仰,他們盡力避免這些情況?!辈淮_定性規(guī)避第23頁(yè)/共37頁(yè)
高度不確定性規(guī)避文化為了避免不確定性和模糊性,常常向其成員提供穩(wěn)定性,制定正式的規(guī)則,不容忍偏離觀點(diǎn)和行為,尋求共識(shí),并相信絕對(duì)的真理。他們感到的焦慮和壓力較高:人們認(rèn)為生活中的不確定性會(huì)持久為患,因此必須避免。為了增強(qiáng)生活的有序性,他們非常需要成文的規(guī)則、計(jì)劃、規(guī)范、典禮和儀式。具有強(qiáng)烈不確定性規(guī)避傾向的國(guó)家有葡萄牙、希臘、秘魯、比利時(shí)和日本高度不確定性規(guī)避第24頁(yè)/共37頁(yè)
相反,人們發(fā)現(xiàn)像瑞典、丹麥、愛爾蘭、挪威、美國(guó)、芬蘭和荷蘭等國(guó)家,比較容易接受生活中的不確定性,不為偏離的人或主張所困擾,因此他們對(duì)不尋常性的容忍度比較強(qiáng)。他們喜歡上進(jìn),不喜歡等級(jí)關(guān)系。他們樂于冒險(xiǎn),靈活性強(qiáng),認(rèn)為規(guī)則越少越好,他們對(duì)專家的依賴性不強(qiáng),而更多地相信自己。整體而言,低度不確定性規(guī)避文化心態(tài)較為放松。低度不確定性規(guī)避第25頁(yè)/共37頁(yè)RankingofUncertaintyAvoidanceCountryorRegionRankingCountryorRegionRankingGreece1Ireland36Portugal2HongKong37Belgium3Sweden38Japan4Denmark39Yugoslavia5Singapore40*Alowscoremeansthecountrycanbeclassifiedasonethatdoesnotlikeuncertainty.Thelowerscore,thehigheruncertaintyavoidance.第26頁(yè)/共37頁(yè)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頁(yè)/共37頁(yè)2.4Masculinityvs.Femininity
Cultureshighinthemasculinitydimension
focusonachievement,power,andpossessions,regardingworkasmorecentraltoone’slife,differinggenderrolesmorethanfeminineculture.(performancesociety)Cultureshighinthefemininitydimensionvalueinterpersonalrelationships,nurturance,compassion,andqualityoflife.
(welfaresociety)第28頁(yè)/共37頁(yè)RankingofMasculinityCountryorRegionRankingCountryorRegionRankingJapan1Yugoslavia36Austria2Denmark37Venezuela3Netherlands38Italy4Norway39Switzerland5Sweden40*AlowscoremeansthecountrycanbeclassifiedasonethatfavorsMasculinity.第29頁(yè)/共37頁(yè)LimitationsofHofstede’smodelBecausethepeopleHofstedesurveyedweremiddlemanagersinlargemultinationalorganizations,mostofhisfindingsareworkrelated.Manyimportantcountriesandcultureswerenotincludedinhisstudy.(noArabcountries,SouthAfricarepresentingAfrica,noinformationaboutmainlandChina)Heemphasizesnationalculture,soitisnotpossibletoknowthelayersofculturewithinnations.第30頁(yè)/共37頁(yè)3.EdwardT.Hall'sModelHumancommunicationisdependentonthecontextinwhichitoccurs.Communicativecontextsincludethephysical,sociological,andpsychologicalenvironments.High-andLow-contextcultures第31頁(yè)/共37頁(yè)High-contextCulture:Inhigh-contextmessages,meaningisnotnecessarilycontainedinwords.Informationisprovidedthroughgestures,theuseofspace,andevensilence.Meaningisalsoconveyedthroughstatus(age,sex,education,familybackground,title,andaffiliation).Ex
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