LIR 100 Lecture Notes - Lecture 6: Small Power, 4 The People, Collectivism

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Key Differences between small and large power distance societies I: General
norm, school, and workplace
Small power distance Large power distance
1Parents treat children as equals Parents teach children obedience
2Teachers expect initiatives from
students in class
Teachers are expected to take all
initiatives in class
3Teachers are experts who transfer
impersonal truths
Teachers are gurus who transfer
personal wisdom
4Students treat teachers as equals Students treat teachers with respect
5Hierarchy in organizations means an
inequality of roles, established for
convenience
Hierarchy in organizations reflects the
existential inequality between higher-
ups and lower-downs
6Decentralization is popular Centralization is popular
7Narrow salary range between top and
bottom of organization
Wide salary range between top and
bottom of organization
8Subordinates expect to be consulted Subordinates expect to be told what to
do
9The ideal boss is a resourceful
democrat
The ideal boss is a benevolent autocrat
or good father
Lecture 7
WEEK 7 – Reading: Smith & Hume (2005) - Accountant Ethics and Cultural
Dimensions
Findings:
1. Accountants of high IDV societies likely to adhere to personal principles even if
detrimental
2. Accountants of low IDV societies likely to subordinate individual values to
benefit workplace
notion of paid vacation days was ‘‘deserved.’’ taken care of by workplace; not
viewed unethical
Lecture Notes:
Individualism vs. Collectivism:
No society is purely individualist or collectivist
Collectivist- people who rely on relationships with groups
Individualist- people who don’t associate with others; go with your own
goals rather than those of the group
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Document Summary

Key differences between small and large power distance societies i: general norm, school, and workplace. 2 teachers expect initiatives from students in class. 3 teachers are experts who transfer impersonal truths. 5 hierarchy in organizations means an inequality of roles, established for convenience. 7 narrow salary range between top and bottom of organization. Teachers are expected to take all initiatives in class. Hierarchy in organizations reflects the existential inequality between higher- ups and lower-downs. Wide salary range between top and bottom of organization. 8 subordinates expect to be consulted subordinates expect to be told what to. 9 the ideal boss is a resourceful democrat do. The ideal boss is a benevolent autocrat or good father. Week 7 reading: smith & hume (2005) - accountant ethics and cultural. No society is purely individualist or collectivist. Collectivist- people who rely on relationships with groups. Individualist- people who don"t associate with others; go with your own goals rather than those of the group.

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