1、會計學1跨文化交際跨文化交際LessonCultureEmicvsEtic第1頁/共26頁第2頁/共26頁SystemDescription/ExplanationVerbalThe use of Spoken WordsWrittenExpresses words and ideas that affect the spoken word without the limitations of time or spaceNumericNumbers can be used to transfer information formally (in math) or informally (7,

2、8, 13, 666, 911)PictoralPictures convey information, but the same picture will convey different information to audiences of different culturesAudioThe use of sound (Music, whistles, tone of voice, bells, alarms, sirens)KineticsBody motion tells much about messenger and the message 第3頁/共26頁SystemDesc

3、ription/ExplanationArtifactualObjects communicate as people use them in decorations, styles, possessions, even in architectural stylesOpticalLight and color communicate meaning at both conscious and unconscious levelsTactileWe communicate by touch, holding hands, shaking hands, a hug or a kiss, or a

4、 blow in angerTemporalOur concern for time will indicate much about us and our attitude toward other people or the event we are attendingSpatialHow space is used communicates information (e.g. classroom, offices, homes, villages, cities, communities)OlfactorySmell and taste, as in perfumes or food,

5、are used to communicate, among other things, attitude and intention第4頁/共26頁第5頁/共26頁第6頁/共26頁第7頁/共26頁第8頁/共26頁第9頁/共26頁Level 1: Human UniversalsLevel 2: National/EthnolinguisticParticularsLevel 3:Ethnic/Familial/Community SpecificsLevel 4: Individual Idiosyncracies第10頁/共26頁第11頁/共26頁第12頁/共26頁第13頁/共26頁第14

6、頁/共26頁第15頁/共26頁第16頁/共26頁第17頁/共26頁Adapted from Cultures and Organizations by Hofstede and Hofstede第18頁/共26頁第19頁/共26頁1Being Direct-Use of understatement2Centrality of family-Asking people to call you by your first name3Fatalism-Taking off from work to attend the funeral of a cousin4Saving Face-Not ask

7、ing for help from the person next to you on an exam5Respect for age-Disagreeing openly with someone at a meeting6Informality-Not laying off an older worker whose performance is weak7Deference to Authority-At a meeting, agreeing with a suggestion you think is wrong8Being indirect-Inviting the coffee boy to eat lunch with you in your office9Self-reliance-Asking the bosss opinion of something youre the expert on10Egalitarianis