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Collectivism and Executive’s Perquisite Consumption – From the Perspective of >Rice Culture<, Master thesis, Enterprise Economy, Nanjing University, Nanjing, Jiangsu, China 2020.

  • It is well known that the occurrence and disclosure of perquisite consumption has concealment, which gives the corresponding profit gainers room to manipulate. In reality, unreasonable perquisite consumption events occurred from time to time. These events have aroused a great deal of public opinion and social concern. In the past, the research on the influencing factors of perquisite consumption mostly focused on the company’s internal governance characteristics and external regulatory characteristics, which belongs to the category of formal system. Formal and informal systems usually have a comprehensive effect on the cognitive level and values of individuals. Combined with the Upper Echelons Theory, the informal system also affect the perquisite consumption behavior of senior executives to a certain extent. In recent years, the research on specific culture and corporate executives’ financial behavior has become a hot topic of corporate governance. Therefore, this article decides to focus on perquisite consumption and collectivism to studies the impact of different farming culture patterns formed in different regions on senior executives’ perquisite consumption. China has been in an agricultural society for a long time in history, and Chinese production and survival are closely related to the land. It is precisely because of the close relationship between land and the Chinese people for thousands of years, the impact of land on the Chinese people can not be ignored. In China, with the Yangtze River as the boundary, there is a planting difference between the south and the north with the main tillage of rice or wheat (or other non-rice crops.– Different crops in different regions have gradually formed different agricultural methods and farming habits in the local area. According to Fromm’s Human Existence Theory, diverse farming life would subtly form different unique regional culture with the passage of time. Once the culture was formed, it would be deeply rooted in the local society and affects the psychology and behavior of people who lived there in a long time. Due to differences in farming irrigation method and the amount of labor, people who live in rice growing areas or live in wheat growing areas have formed different agricultural production methods and habits. People in rice growing areas are used to cooperative labor and pay attention to the commitment and relationship between people, while people in wheat growing areas are relatively used to completing farming work independently. Different agricultural production methods and habits have brought people with very different regional cultural models: collectivism in rice areas and individualism in wheat areas.– Talhelm and his research team referred to the above-mentioned regional farming culture as >Rice Culture<. People in rice growing areas affected by >Rice Culture< tend to think in collectivism and integrity, pay attention to relationship and commitment, and get used to accommodating the environment to change themselves. But people affected by >Wheat Culture< is different than people who living in rice growing areas. In other words, people who living in areas where non-rice crops are grown is different than people who living in rice growing areas. People affected by >wheat culture< tend to be individualistic, analytical thinking and relatively independent of themselves. And they like to change the environment and adapt the environment to themselves. In connection with the existing research on the causes of perquisite consumption and Upper Echelons Theory, it is feasible to study senior executives’ perquisite consumption and collectivism. This article collects the data of Chinese A-share listed companies from 2008 to 2017. Through data analysis, this article explores whether the farming culture pattern of the senior executive’s birthplace, origin-place and location of the company would affect the degree of perquisite consumption. Empirical results show that senior executives born in the wheat region are more likely to unreasonable perquisite consume than those born in the rice growing region. The senior executives whose origin place is in the wheat region are more likely to unreasonable perquisite consume than those origin place is in the rice growing region. Senior executives of wheat regional companies are more likely to make unreasonable perquisite consumption than those who employed in the rice growing area companies. That’s to say, the >Rice Culture< could inhibit the perquisite consumption of senior executives. Based on the above, this article carries out further research to compare the influence of >Rice Culture< of senior executives’ birthplace, origin place and company location on senior executives’ perquisite consumption. It is found that the >Rice Culture< suppression effect of senior executives’ birthplace is greater than that of the senior executives’ origin place, while the >Rice Culture< suppression effect of the company’s location is greater than senior executives’ origin place. And the >Rice Culture< suppression effect of the company’s location is slighter than the suppression effect of senior executives’ birthplace. It means that the >Rice Culture< in the individual’s living environment has a significant impact on the individual, especially in long-term living areas. [Translation: www.cnki.net, 4/2023]

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Metadaten
Author:Yewei Zhu
Document Type:Dissertations
Language:English
Year of first Publication:2020
Release Date:2024/04/04
Format:no download and copy possible
IdNo:Zhu_Yewei_2020
Writings about Erich Fromm (Secondary Literature):Dissertations / Dissertationen
Erich Fromm's Library and Erich Fromm Archive:Dissertations / Dissertationen
Licence (German):
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