ABSTRACT: This study closes the circle on a series of studies which have examined cross‐cultural differences in the likelihood of sharing information in a situation where an error has been made. Building on the work of Chow et al. (1999), Chow et al. (2000), Salter and Schulz (2005), and Salter et al. (2008) it seeks to control for collectivism and test the effect of face by using nations that are quite similar in terms of collectivism, but at opposite ends of the face dimension. It finds that Chinese managers are less willing to share negative information when the supervisor is present than Chilean managers. Once the supervisor is removed there is no significant difference in the information sharing pattern of these two cultures. We attribute the results to the effect of “face” in the Chinese culture, which suppresses information sharing willingness in Chinese managers when the supervisor is present and is not a facet of the Chilean culture.
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Spring 2009
Research Article|
January 01 2009
Revaluating Face: A Note on Differences in Private Information Sharing Between Two Communitarian Societies
Axel K.‐D. Schulz, Professor;
Axel K.‐D. Schulz, Professor
Monash University.
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Stephen B. Salter, Professor;
Stephen B. Salter, Professor
University of Texas at El Paso.
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Juan Claudio Lopez, Director Academico;
Juan Claudio Lopez, Director Academico
Universidad de Talca.
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Philip A. Lewis, Assistant Professor
Philip A. Lewis, Assistant Professor
Eastern Michigan University.
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Online ISSN: 1558-8025
Print ISSN: 1542-6297
American Accounting Association
2009
Journal of International Accounting Research (2009) 8 (1): 57–65.
Citation
Axel K.‐D. Schulz, Stephen B. Salter, Juan Claudio Lopez, Philip A. Lewis; Revaluating Face: A Note on Differences in Private Information Sharing Between Two Communitarian Societies. Journal of International Accounting Research 1 January 2009; 8 (1): 57–65. https://doi.org/10.2308/jiar.2009.8.1.57
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