馬上又到2020年ACCA12月考季了,從歷年的備考過程中,有很多考生都對“Hofstede”這個考點概念感到費解,12月份考試臨近,對此,會計網(wǎng)就跟大家詳細介紹關(guān)于“Hofstede”這個考點內(nèi)容。
首先,要明確一個大前提,Hofstede關(guān)注的是culture and nationality,也就是national culture國家文化對企業(yè)文化的影響。
其次,有四種文化類型,每種文化類型有兩個對立面:
1.Power distance 權(quán)力距離型,即社會中對于“權(quán)力分配不均等”的接受程度,或者說,社會中權(quán)力分配的分散或集中程度。
(1)High power distance 對權(quán)力大小不均等的接受程度高,可以接受權(quán)力掌握在少數(shù)有才能的人手中,這就可以對應(yīng)centralisation集權(quán)的特點。For example:A Co. has a clear top-down chain of command, managers are autocratic and closely supervise employees.
(2)Low power distance 不能夠接受權(quán)力都集中在高層,對應(yīng)decentralisation分權(quán)的特點。For example:B Co. has a flat organisation structure and a high level of employee participation in decision-making.
2. Uncertainty avoidance 不確定性規(guī)避型,即對于風(fēng)險和未知性的容忍程度。
High uncertainty avoidance 對不確定因素的規(guī)避程度高,即不喜歡一切不確定的因素。For example:C Co. has a strict task structure with written
(1)ules and regulations which are adhered to by all employees. Dissent is not tolerated.
(2)Low uncertainty avoidance 對不確定因素的規(guī)避程度低,即喜歡挑戰(zhàn)、創(chuàng)新、靈活的因素。For example:D Co. respects flexibility and creativity, more tolerance for deviance, risk and conflict.
2. Individualism 個人主義型,即傾向于以個人或集體來定義自己的程度。
(1)High individualism 獨行俠,喜歡一個人做事情,并且可以自己承擔(dān)責(zé)任和后果。For example:E Co. focuses on autonomy of its employees. Task achievement is seen as more important than working relationships. The company is impersonal and defends its business interests.
(2)Low individualism(Collectivism集體主義者)需要別人的肯定,在乎人際關(guān)系。For example:F Co. focuses on interdependence and reciprocal obligation.
3. Masculinity 男性化特征,即社會成員對于“決斷力和物質(zhì)成功”或“感性和人際關(guān)系”的偏好程度。
(1)High masculinity 行為處事都符合男性化特征,自信、果斷、追求財富和成功。For example:Workers in G Co. are assertiveness, competition and decisiveness, desiring for material wealth and possessions.
(2) Low masculinity 行為處事都符合女性化特征Femininity,謙遜、溫柔、認(rèn)為人際關(guān)系比金錢更重要。For example:H Co. has a focus on good working relationships between employees and seeks consensus on all business decisions.
這里有一個需要同學(xué)們注意的地方!雖然low individualism 和low masculinity都認(rèn)為personal relationship更重要,但是不同的是前者更側(cè)重需要維護好社會人際關(guān)系,工作需要別人的肯定;后者更側(cè)重不傷害別人的感情。
來源:ACCA學(xué)習(xí)幫