TOWARD A THEORETICAL FRAMEWORK OF INTERCULTURAL ACCOUNT‐GIVING AND ACCOUNT EVALUATION

The past two decades have seen an increase in personal mobility; people are often transferred by their companies to divisions in other countries. As a result, interactions between members of different cultures are prevalent in organizations; such interactions can cause miscommunication and conflict unless people understand the meaning and assumptions underlying communicative behavior such as account‐giving. Unfortunately, there has been little conceptual or empirical work examining effective account‐giving and account evaluation in intercultural situations. In an attempt to fill this gap in the literature, this paper presents a literature review and develops a theoretical model of the relationships among culture, face concerns, account‐giving, and evaluation of accounts.