the senior owes the junior partner protection and consideration Hofstede

The senior owes the junior partner protection and

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the senior owes the junior partner protection and consideration” (Hofstede & Hofstede, 2005, p. 64). Confucian traditions such as “respect for elders, the importance of family, and the primacy of relationships are thought to influence the structure and decision making in ethnic Chinese firms” (Ahlstrom et al., 2010, p. 343) . On the other hand, English-speaking western countries, such as New Zealand, are influenced by Protestant values which, in varying degrees, are non-hierarchical (Hofstede & Hofstede, 2005). Frederick and Henry (2004) find that Maori are split in their view of PD with 47 percent tolerant of unequal relationships and 53 percent not, and therefore they exhibit midway range in PD. However, Pfeifer (2005) claims that tribal Maori exhibit high PD, as authority leaders are chosen based on genealogy and seniority. Traditionally, Maori leadership follows a largely male chieftainship structure, and rank and is based on primogeniture (the right of inheritance belonging exclusively to the eldest son), whakapapa (genealogy) and seniority (Mahuika, 1992; J. Patterson, 1992). As the Pacific sample is largely Samoan and Tongan, these cultures are used as primary points of reference to approximate their cultural values. Pacific Peoples demonstrate high PD because of traditional hierarchical values in their societies and the role the church plays in their lives (R. Duncan, 2008; Lucas, 2009). The core value of fa’asamoa (the Samoan way) is based on fa’aaloalo (respect), which “demands that elders be treated with utmost respect” (Tiatia, 1998, p. 2). Teachers, elders, parents, pastors and matai (chiefs) are seen as authoritative figures and are highly respected in Pacific societies (Tiatia, 1998). Tongans have a high PD culture based on royalty, nobles and rank (Lucas, 2009). The Samoan practice of respect, esteeming those in authority with unquestioning obedience, is best described by Duncan (1994) as fa’asamoa (the Samoan way), that taulaga (rank) should always be observed and maintained through the principles of usita’i (obedience) and fa’aaloalo (respect)” (p. 138).
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54 4.5.1.1 Power distance and tax compliance In low PD societies, authorities are set up to serve a function because of their position or expertise rather than due to tradition. Subordinates and individuals in low PD societies are least dependent on the authority figures for direction or guidance compared to high PD cultures (Hofstede & Hofstede, 2005). High PD cultures are less likely to relate to tax authorities on an equal basis and therefore may hire an intermediary or an expert to assist with meeting their tax compliance obligations. In low PD cultures, checks and balances are put in place to ensure power is not abused by authoritative figures, such as the implementation of the 2001 New Zealand Taxpayer Charter for the tax authority (Inland Revenue, 2007). The Taxpayer Charter details the rights and obligations of taxpayers and the expected services from the IRD. Despite the existence of the Taxpayer Charter, taxpayers from high PD cultures are unlikely to openly question or criticise the actions of the authorities, even though they may be dissatisfied with their services, due to fear of retribution.
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