Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

THE ENGLISH MANAGEMENT ACCOUNTING AND THE GERMAN CONTROLLING: ARE THEY SYNONYMS OR DIFFERENT CONCEPTS?

Péter BAJNAI
 

As a result of the development of the field of accounting, in the second half of the 20th century an analytical, planning, control and management decision support function was developed, which goes beyond traditional financial accounting and is based on accounting and financial information. The term Management Accounting has spread in Anglophone theory and practice to describe the activity, while the phrase Controlling has spread in German-speaking countries. International literature often refers to the two as synonyms, and an overview of their basic definitions also reveals their similarity. However, their differences have been revealed in several studies. Management Accounting and Controlling can be interpreted as separate concepts, the development of which is based on different economic and cultural peculiarities, and consequently different institutional and educational systems. Management Accounting is a more accounting-focused and practice-oriented profession with its own strong institutions, while Controlling is more of a separate discipline with a serious university background, a broader perspective and a strong strategic focus. Management Accounting is spread in areas related to British and American culture and economy, while Controlling is widespread in European countries with strong German influence. Examining the literature sources, it can be concluded that Management Control Systems can be used as a synonym for Controlling which covers a wider area than Management Accounting. The development of concepts, the strengthening of the strategic approach and new demands on professionals are moving both concepts towards Business Partnering, a term used by both “cultural circles”.

  • Type: Review Article
  • Published on: 19th February, 2021
  • Keywords: Management accounting; Controlling; Controller; Strategic planning; Managerial decision support; Business Partner;
  • Pages: 7-14
  • Received: 11th December, 2020
  • Final revision and acceptance: 18th February, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

ORGANIZATIONAL CULTURE AS A STRATEGY

Peter AKPAMAH, Ernest IVAN-SARFO, Andrea MATKÓ
 

This study establishes the relationship between organizational culture and organizational strategy. It also seeks to find out how a successful organization relies on its culture as a strategy to survive unstable economic conditions. In this paper, pragmatic articles on organizational culture and organizational strategy were exclusively reviewed. Authors of previous studies defined organizational culture as beliefs, assumptions and values of an organization while an organizational strategy is all about the actions an organization takes to achieve long-term goals. The literature explicitly confirmed that these two concepts are linked and had worked successfully for organizations. The review found that organizational strategy begins with a summary of the organization’s beliefs, norms and values, and that organizational culture and strategy are intertwined. The study further confirmed that organizational culture could be considered as an organizational strategy because both serve the same purpose. The outcome of the study shows that organizational culture in itself is a unique strategy for organizational development. The results suggest that an organization maintains its culture as a strategy to gain a competitive advantage over its competitors.

  • Type: Review Article
  • Published on: 23rd February, 2021
  • Keywords: Organizational culture; Organizational strategy; Leadership;
  • Pages: 15-26
  • Received: 10th November, 2020
  • Final revision and acceptance: 22nd February, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

WORK LIFE BALANCE - A REVIEW OF THEORIES, DEFINITIONS AND POLICIES

Fatima R. KHATEEB
 

Work-life balance as a concept encompasses different formulations, theories, policies, and practices. The literature on the work-life balance presents a great deal of diversity. This paper succinctly presents the research work done as a formulation in form of the definitions, conceptualization in form of theories and deployment in form of organizational policies in the field of work-life balance while indicating the authors, research papers, books, journals etc.

  • Type: Review Article
  • Published on: 25th February, 2021
  • Keywords: Work-Life balance; WLB; Work-life balance definitions; Work-life balance policies;
  • Pages: 27-55
  • Received: 15th January, 2021
  • Final revision and acceptance: 24th February, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

THE PERCEPTION OF IMPLEMENTING INDUSTRY 4.0 ON SUPPLY CHAIN: A REVIEW ON SUSTAINABILITY PILLARS

Luma AL-QUDAH
 

Over the last few years, the topic of supply chain’s sustainability has been receiving more attention in order to attain positive sustainability results during the era of Industry 4.0. Supply 4.0 is seen as an approach to major sustainable progress being achieved. There is, however, no evidence to suggest what and how supply chain’s sustainability is affected by embracing Industry 4.0. The purpose of this research is to explore how supply chain is affected by integrating Industry 4.0 from sustainable point of view and to identify the economic, social and environmental factors resulted from this integration. Thus, 35 articles have been analyzed to explain the current status of the study and to delineate the key sustainability factors and subthemes for future studies. The paper suggests sub-goals or subthemes that could improve the understanding of how sustainability can be affected during the adoptions of digital technologies.

  • Type: Review Article
  • Published on: 15th April, 2021
  • Keywords: Industry 4.0; Supply chain; Sustainability;
  • Pages: 57-69
  • Received: 9th February, 2021
  • Final revision and acceptance: 14th April, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

INFLUENCE OF NATIONAL CULTURE ON CORPORATE SOCIAL RESPONSIBILITY

Caroline K. SOSCHINSKI, Mikaéli da S. GIORDANI, Roberto Carlos KLANN, Maria Margarete B. BRIZOLLA
 

The pressure for stakeholder transparency may vary depending on the context in which organizations operate, which may be due to different cultural conditions, values, and norms in each nation. This research analyzed the influence of each country's culture on corporate social responsibility. The analysis of 1,946 companies located in 23 countries, and from 2011 to 2017 showed that of the six cultural dimensions of the Hofstede model, the masculinity impacted corporate social responsibility practices. As expected, societies that prioritize individual interests and personal and financial fulfillment show lower engagement levels with practices related to interests outside the organization. It includes workforce, human rights, community, accountability practices, product use, resource use, reduction of pollutant emissions, and environmental innovation (a multidimensional concept used to measure corporate social responsibility). These findings may guide managers of organizations exposed to highly masculine cultures to mitigate the influence of the country's culture on corporate social responsibility. It is important because corporate engagement in social and environmental actions is perceived as an organizational strategy and generates benefits to organizations, both in terms of reputation as transparency.

  • Type: Original Research
  • Published on: 15th April, 2021
  • Keywords: Corporate Social Responsibility; National Culture; Social Practices; Environmental Practices;
  • Pages: 71-88
  • Received: 21st January, 2021
  • Final revision and acceptance: 14th April, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

INSPECTING THE DOMINANT MANAGEMENT PATTERNS OF NONPROFIT SPORT ORGANIZATIONS: A SYSTEMATIC REVIEW

Kushtrim VLLASAJ
 

Undoubtedly, the importance of nonprofit sports civil organizations has become a cornerstone of social and cultural integration and development, and from this point of view, their study has become more frequent. But from the management's orientation, there seems to be a stumble on their research or at least an ambiguity in the literature content. Thus, the purpose of this study is to systematically review the literature which deals with the field of management of nonprofit sports organizations. And this is achieved by collecting and categorizing 67 peer-reviewed articles, mainly from Scopus, Web of Sciences and Science Direct, but supplemented even more by searching other databases and bibliographies. The findings show that the study of their management has been developed mainly from the dimension of concepts such as organizational capacity focusing on HR (boards and leadership, members and volunteers), approaches and strategies, and inter-organizational partnerships. In addition to a summary of the sub-topics of management through which nonprofit organizations have been studied, the significance of this paper lies in the possibility of facilitating the identification of the research gaps, namely subtopics that have not been studied sufficiently.

  • Type: Review Article
  • Published on: 20th May, 2021
  • Keywords: Management; Nonprofit; Sport; Civil organizations; Systematic review;
  • Pages: 89-106
  • Received: 22th April, 2021
  • Final revision and acceptance: 19th May, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

GENERATION Z: CHARACTERISTICS AND CHALLENGES TO ENTERING THE WORLD OF WORK

Tidhar Aharon LEV
 

The entry of a new generation into the work cycle always raises anxieties and expectations. This article analyzes a number of aspects of the characteristics of generation Z (born between 1995-2010) who have begun their integration into the world of work. This article attempts to understand the intergenerational gap and its implications for the world of work. It is noticeable that the technological component is the most central factor affecting generation Z characteristics and the implication of this will also affect the future working world. This work presents a quantitative study based on a focus group methodology, conducted by the author about the entry of generation Z into the work circle in Israel as well as a comparison with findings in world literature. It was found that in Israel there is a new trend of moving to short professional studies in place of academic studies seen as too long and irrelevant to success in the world of work. This study forms the basis for further studies connected to managers’ and organizations’ views in preparation for generation Z’s entry.

  • Type: Original Research
  • Published on: 25th May, 2021
  • Keywords: Generation Z; Generation Y; Generation X; Generational change; Motivation; Entry to Working World;
  • Pages: 107-115
  • Received: 24th February, 2021
  • Final revision and acceptance: 24th May, 2021
Volume XXIII, Issue 1, Cross-Cultural Management Journal
Issue 1

A THEORETICAL STUDY ON GLOBAL WORKFORCE DIVERSITY MANAGEMENT, ITS BENEFITS AND CHALLENGES

Yana SELIVERSTOVA, Anita PIEROG
 

Currently, workforce diversity management is a growing trend in Human Resources practices in most international companies. In the 21st century employees with different backgrounds, mindsets, desires, needs, interests, and personal opinions are acknowledged as the main available source of innovative ideas that companies can implement towards profitable performance and expanded market. Therefore, in this theoretical publication, the authors present a content analysis of the existing research on the notions of diversity and inclusion, equal employment opportunity and diversity management. The paper also includes an analysis of the differences between equal employment opportunity and diversity management and views workforce diversity management in a global context. Based on the report from Mckinsey & Company the authors give an overview of the importance of workforce diversity management, its benefits and challenges that arise along with the implementation of diversity practices in a company. The findings show challenges of workforce diversity management previously discussed by scholars in existing literature from 2017 to 2020. This literature review enhances present materials on a specific topic and forms research possibilities for prospective investigation. Besides, the study reveals several gaps in existing information and explains the need for future research. The authors believe that, due to the lack of a wide representation of this issue in open sources, the materials will be interesting and useful to scholars and HR managers of companies in various sectors of the economy aimed at long-term business development.

  • Type: Original Research
  • Published on: 14th June, 2021
  • Keywords: Multiculturalism; Equality; Equal employment opportunity; Organisational culture; HRM;
  • Pages: 117-124
  • Received: 5th May, 2021
  • Final revision and acceptance: 14th June, 2021
Volume XXIII, Issue 2, Cross-Cultural Management Journal
Issue 2

EXTRACTING THE FACTORS THAT ARE AFFECTING THE HUNGARIAN CITIZENS’ ADOPTION OF E-GOVERNMENT SERVICES FROM THE VIEWPOINT OF UNIVERSITY STUDENTS: EXTENDED UTAUT2 MODEL

Nemer ABURUMMAN
 

This study is a phase in a research chain to explore the factors affecting users of e-government in Hungary, and the current study extended the model (UTAUT2), which has been widely applied in commercial contexts and limited in the public sector contexts. The study extends the model with additional factors that may significantly impact the e-government system, such as trust, awareness and system characteristics (interactivity, enjoyment and flexibility), all the variables the researcher put under three significant variants. In the methodology, this paper used Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis tests (CFA) to explore and extract the factors that affect the acceptance. The questionnaire was distributed to a random sample of students from the University of Debrecen in Hungary. The results showed that the factors related to system characteristics merged the three factors in two factors which are System Interactivity and System flexibility, and excluded the third factor the system enjoyment. Finally, Habit was also excluded from the original model. The study established a theoretical framework suitable for testing a larger sample of the Hungarian community and a reference for other researchers.

  • Type: Original Research
  • Published on: 20th June, 2021
  • Keywords: E-government; UTAUT2; Acceptance model; Awareness; Trust; Hungary;
  • Pages: 131-144
  • Received: 16th May, 2021
  • Final revision and acceptance: 19th June, 2021
Volume XXIII, Issue 2, Cross-Cultural Management Journal
Issue 2

THE SOCIO-ECONOMIC IMPACT OF THE SYRIAN REFUGEES INFLUX IN JORDAN: A SYSTEMATIC REVIEW ANALYSES

Main AL-DALAHMEH, Krisztina DAJNOKI
 

This study aims to demonstrate how the Syrian civil war influences Jordan's economy from the perspective of the labour market and the educational backgrounds of the refugees. Based on the systematic analysis of literature and peer-reviewed papers, a comprehensive analytical framework was developed. This framework is provided with an overview to discover the wage differences between refugees and native-born citizens in Jordan. Three results accompany this analytical report: first, Syrian refugees will have more employment opportunities in the labour market, but vice versa, their employment will increase the ratio of unemployment of Jordanian natives. Second, the Syrian crisis and the influx of refugees should be expected to have a detrimental impact on average wages. A clear sign of this phenomenon can be seen in how Syrian refugees are ready to receive lower salaries and tougher working circumstances in the secondary sector than Jordanians. Finally, educational level and quality of education would be affected negatively. Moreover, the majority of Syrian refugee children are assumed to be registered in schools. Equally important is the need to emphasise that these children will also take quite a long time to adapt to their new educational system.

  • Type: Review Article
  • Published on: 29th June, 2021
  • Keywords: Syrian crisis; Labour market; Unemployment; Blue-collar jobs; SDGs; Education;
  • Pages: 145-156
  • Received: 3rd April, 2021
  • Final revision and acceptance: 28th June, 2021
Volume XXIII, Issue 2, Cross-Cultural Management Journal
Issue 2

CAN INCOME INEQUALITY BE REDUCED THROUGH ECONOMIC DEVELOPMENT AND EDUCATION? AN EU-27 PANEL ANALYSIS

Mădălina SCRIPCAR, Radu CIOBANU
 

The paper’s main objective was to explore the determinant factors of income inequality in the European Union using panel data regression model with data ranging from 2000 to 2019. The study observed that education plays an important role in reducing the value of Gini indicator, a measuring index for income inequality. If the countries` focus would be on increasing the level of education, equal opportunities for all children, both urban and rural and access to resources that allow them to complete the primary and secondary cycle, then we can talk about a halving of Gini, implicitly a substantial reduction of the income inequality gap. This study also agrees with the current belief that urbanization and openness to foreign trade lead to a decrease in the value of the indicator, but not as significant as education. Furthermore, the relationship between Gini and unemployment is positive. A degradation in the unemployment structure contributes to increasing inequality. The income gap is more visible in emerging economies, where the policies are not carefully implemented among the citizens.

  • Type: Case Study
  • Published on: 3rd July, 2021
  • Keywords: Income Inequality; European Union Economies; Panel Data; Gini;
  • Pages: 157-169
  • Received: 25th May, 2021
  • Final revision and acceptance: 2nd July, 2021
Volume XXIII, Issue 2, Cross-Cultural Management Journal
Issue 2

CULTURE FINANCING IN THE EUROPEAN UNION IN COVID-19 TIMES

Cristina E. NICOLESCU, Dragoș V. DINCĂ
 

This paper conducts a comparative analysis at EU Member States level focused on public funding mechanisms for the cultural sector over the period 2014-2019 and in the year of the onset of the COVID-19 pandemic (2020). The analysis conducted and presented in this paper highlights the fact that the vast majority of EU Member States have stepped up their efforts to finance the cultural sector, starting from the lessons learned during the 2008 economic and financial crisis. Therefore, the states continued to implement increasingly coherent cultural policies, as evidenced by the fact that the states that used a mix of financial instruments in 2020 to combat imbalances in the cultural sector are generally the states that in 2014-2019 recorded a relative increase in general government expenditure on cultural services. The paper highlights the development pattern of cultural Europe with two ends, on the North-Center-South axis, by maintaining the gaps in terms of funding for the cultural sector, between the Northern and Central EU states, on the one hand, and the Southern and Eastern states of the EU, on the other hand.

  • Type: Case Study
  • Published on: 27th July, 2021
  • Keywords: EU; Cultural sector; Public financing mechanisms; COVID-19;
  • Pages: 171-180
  • Received: 30th May, 2021
  • Final revision and acceptance: 26th July, 2021