马上又到2020年ACCA12月考季了，从历年的备考过程中，有很多考生都对“Hofstede”这个考点概念感到费解，12月份考试临近，对此，会计网就跟大家详细介绍关于“Hofstede”这个考点内容。
首先，要明确一个大前提，Hofstede关注的是culture and nationality，也就是national culture国家文化对企业文化的影响。
其次，有四种文化类型，每种文化类型有两个对立面：
1.Power distance 权力距离型，即社会中对于“权力分配不均等”的接受程度，或者说，社会中权力分配的分散或集中程度。
(1)High power distance 对权力大小不均等的接受程度高，可以接受权力掌握在少数有才能的人手中，这就可以对应centralisation集权的特点。For example：A Co. has a clear top-down chain of command, managers are autocratic and closely supervise employees.
(2)Low power distance 不能够接受权力都集中在高层，对应decentralisation分权的特点。For example：B Co. has a flat organisation structure and a high level of employee participation in decision-making.
2. Uncertainty avoidance 不确定性规避型，即对于风险和未知性的容忍程度。
High uncertainty avoidance 对不确定因素的规避程度高，即不喜欢一切不确定的因素。For example：C Co. has a strict task structure with written
(1)ules and regulations which are adhered to by all employees. Dissent is not tolerated.
(2)Low uncertainty avoidance 对不确定因素的规避程度低，即喜欢挑战、创新、灵活的因素。For example：D Co. respects flexibility and creativity, more tolerance for deviance, risk and conflict.
2. Individualism 个人主义型，即倾向于以个人或集体来定义自己的程度。
(1)High individualism 独行侠，喜欢一个人做事情，并且可以自己承担责任和后果。For example：E Co. focuses on autonomy of its employees. Task achievement is seen as more important than working relationships. The company is impersonal and defends its business interests.
(2)Low individualism(Collectivism集体主义者)需要别人的肯定，在乎人际关系。For example：F Co. focuses on interdependence and reciprocal obligation.
3. Masculinity 男性化特征，即社会成员对于“决断力和物质成功”或“感性和人际关系”的偏好程度。
(1)High masculinity 行为处事都符合男性化特征，自信、果断、追求财富和成功。For example：Workers in G Co. are assertiveness, competition and decisiveness, desiring for material wealth and possessions.
(2) Low masculinity 行为处事都符合女性化特征Femininity，谦逊、温柔、认为人际关系比金钱更重要。For example：H Co. has a focus on good working relationships between employees and seeks consensus on all business decisions.
这里有一个需要同学们注意的地方!虽然low individualism 和low masculinity都认为personal relationship更重要，但是不同的是前者更侧重需要维护好社会人际关系，工作需要别人的肯定;后者更侧重不伤害别人的感情。
来源：ACCA学习帮
