The Effects of Cultural Differences on Accountability and Information Search and Analysis by Industrial Buyers

Abstract

Firms targeting business-to-business markets must possess an in-depth knowledge of the organizational buying process and the countless factors which influence it. Recently, the role accountability plays in organizational decision making has received attention in the literature. Accountability, defined as the pressure to justify one’s decisions to others (Tetlock 1983), is a fact of organizational life and should be incorporated into the research on organizational decision making. However, while these studies shed light on the real-world context in which organizational decision makers decide, they generally ignore the influence of culture on accountability and its outcomes. This presents a serious limitation since the specific norms, values, and ideologies to which people are held accountable differ dramatically from one culture to the next. Therefore, what is considered a socially acceptable justification for behavior likely depends on social contextual factors such as “cultural system” ideologies (Tetlock 1985, p. 308). In other words, the steps decision makers take to cope with demands for accountability may depend upon cultural factors.