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Causal Attributions for Corporate Performance

A Cross-Cultural Comparison of Chinese and U.S. American Companies

Bibliographic Data

ID12910260
AuthorsKaibin Xu (0000-0003-2687-4796, Temple College, corresponding author)
Year2011
Volume4
Issue3
Pages221-239
Publication date2011-05-26
Open AccessNo
TypeARTICLE
VenueJournal of International and Intercultural Communication (JOURNAL)
Journal identifiersISSN: 1751-3065 • E-ISSN: 1751-3057
PublisherTaylor & Francis (PUBLISHER • GB)
DOI10.1080/17513057.2011.575951
OpenAlexW2043085753
LanguageEN
References cited52

At the individual level, the self-enhancing attributional tendency has been shown to be more prevalent in North American cultures than in East Asian cultures. However, cross-cultural studies of attribution at the organizational level are scarce. To fill this gap, this study performs a content analysis of 200 corporate annual reports from Chinese and U.S. American companies. The findings suggest that both Chinese and U.S. American companies attribute favorable performance more to internal causes than to external causes, and attribute unfavorable performance more to external causes than to internal causes. However, the proportion of attributions associated with internal causes relative to external causes in explaining favorable performance is significantly greater for U.S. American companies than for Chinese companies

Attribution · Business · Demographic economics · Economics · Corporate Social Responsibility Reporting · Cultural Differences and Values · Job Satisfaction and Organizational Behavior · Psychology · Social Psychology

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Highly citedNo

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