East-west differences in attributions for company performance: A content analysis of Japanese and US corporate annual reports

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27 Citaten (Scopus)


Prior cross-cultural studies indicate that the self-serving attributional bias is more prevalent in Western cultures than in Eastern cultures. There is, however, a dearth of research looking into cross-cultural differences in attributional patterns that is based on publicly available archival data. This study tries to fill that lacuna. It reports the results based on a content analysis of corporate annual reports from U. S. and Japanese companies. The results reported in this study demonstrate that cross-cultural differences found in experimental settings are not necessarily observed in naturalistic settings. Specifically, this study reveals that both U. S. as well as Japanese companies explain company results in a self-serving fashion. Overall, the results support the notion that the nature of the relationship affects the extent to which cross-cultural differences in attributional patterns emerge.
Originele taal-2English
Pagina's (van-tot)618-629
Aantal pagina's12
TijdschriftJournal of Cross-Cultural Psychology
Nummer van het tijdschrift5
StatusPublished - sep.-2008

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