Teemu Rantanen and Timo Toikko
This study aims to analyze the relationship between individualist values and entrepreneurial intentions. Previous surveys have shown that major national differences in…
Abstract
Purpose
This study aims to analyze the relationship between individualist values and entrepreneurial intentions. Previous surveys have shown that major national differences in entrepreneurial intentions can be observed within Europe and that part of this variation can be explained by cultural values, especially the individualism–collectivism dimension. However, previous findings about the relationship between individualism and entrepreneurship remain contradictory.
Design/methodology/approach
This study is a micro-level analysis of the influence of individualistic values. The theoretical framework of the study is based on the theory of planned behavior (Ajzen, 1991, 2001) and theories of individualism advanced by Hofstede (1980) and Triandis and Gelfand (1998). The research data were gathered from a survey of Finnish students (N = 725).
Findings
The results show that the relationship between cultural values and entrepreneurial intention is very complex. In contrast to Hofstede (1980), the study assumes individualism and collectivism to be two separate and independent dimensions of cultural values, both of which have a positive, indirect effect on entrepreneurial intention by way of subjective norms and perceived control.
Practical implications
Both individualist and collectivist values promote entrepreneurial intentions. From this point of view, general citizenship education, which supports the development of young people’s cultural values, can be seen as a significant element in entrepreneurship education. This suggests an instance of holistic education, the aim of which is for individuals’ autonomy and contestability to be combined with community and collective responsibility.
Originality/value
The analysis of Triandis and Gelfand (1998) has not been systematically utilized in the previous studies on entrepreneurial intentions. The findings of this study address not only the influence of psychological factors over entrepreneurial intentions but also the impact of individualist and collectivist values. The results complement the results of previous studies.
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Teemu Rantanen and Timo Toikko
With digitisation, a new kind of inequality has emerged in society between people and groups of people. A lack of digital inclusion creates challenges for the economic and social…
Abstract
Purpose
With digitisation, a new kind of inequality has emerged in society between people and groups of people. A lack of digital inclusion creates challenges for the economic and social development of society and citizen participation. This study analyses how the country-level cultural factors defined by Hofstede are associated with citizens' digital skills and internet usage and how they moderate the effects of age, gender, educational level and income level.
Design/methodology/approach
This comparative cross-sectional study examines digital inclusion in 22 European countries. Data from the European Social Survey (N = 37,602) are analysed using a two-level regression analysis.
Findings
The study found significant effects of demographic and socio-economic factors and country-level indulgence on digital skills and internet usage. In addition, the study shows that a high value on the indulgence index moderates the negative effect of age.
Originality/value
The digital divide has been studied widely with regard to individual-level influencing factors and international comparisons. The significance of Hofstede’s cultural dimensions in terms of digitisation and digital divides has also been confirmed in previous studies. However, there is a lack of analysis combining the effects of country-level culture and individual-level demographic and socio-economic factors on citizens' digital skills and internet usage. Generally, the research emphasises the significance of national culture in digital inclusion and especially in supporting the digital inclusion of older adults.
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Teemu Rantanen, Thomas Chalmers McLaughlin and Timo Toikko
– The purpose of this paper is to examine young people’s attitudes toward social welfare and their perceptions of who is responsible for providing social welfare benefits.
Abstract
Purpose
The purpose of this paper is to examine young people’s attitudes toward social welfare and their perceptions of who is responsible for providing social welfare benefits.
Design/methodology/approach
Social welfare attitudes were examined related to three themes: government responsibility, trust in society, and individual responsibility. A sample of 725 students from 12 high and vocational schools in south Finland was used for analysis.
Findings
The data suggest that young people have a high regard for the importance of the government’s role as a social support and a mechanism of social welfare for all citizens. In addition, the results show that women highlight government responsibility more than men, and that men highlight the individual’s own responsibility for social issues. According to the results, there is a weak relationship between cultural values and social welfare attitudes. Collective values relate positively to an emphasis on trust in government and government responsibility for social problems, and relate negatively to an emphasis on individuals’ personal responsibility.
Originality/value
The study shows that the main principles of the welfare state are still accepted by the Finnish youth, although recent speculations about the future of welfare states.
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Vesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori and Teemu Laine
This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.
Abstract
Purpose
This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.
Design/methodology/approach
The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.
Findings
As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.
Originality/value
The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.