WRITTEN ANALYSIS AND COMMUNICATION

LITERATURE REVIEW

BY:
AKSHITA CHHABRA
281004
SECTION A
HISTORY
Deloitte was founded in 1845 in London, England by William Welch Deloitte. He was the first
person to be appointed as an independent auditor for a public company – the Great Western
Railway – and went on to build his credibility and business on the railway and hotel industries.

Deloitte accepted his first partner in 1857 and opened his first overseas office in New York in
1880. After Deloitte’s retirement in 1897, the company started on a long series of partnerships,
affiliations, and mergers that continued into the 21st century, not to mention countless name
changes. Key persons involved in the growth and direction of the company include George
Bailey, George Touche, and Nobuzo Tohmatsu.

The first appearance of a management consulting function at Deloitte was after George Bailey,
then president of the American Institute of Certified Public Accountants joined the organization
in 1947. To further strengthen the company’s consulting business, Deloitte & Touche partners
decided to create Deloitte & Touche Consulting Group in 1995. In more recent years, major
developments in Deloitte’s consulting business include the purchase of the North American
Public Service practice of BearingPoint (formerly KPMG Consulting) in 2009 and their
acquisition of Monitor Group earlier this year. Not to mention Deloitte adopted the case
interview format.

Growth

At the time of the US-led mergers to form Deloitte & Touche, the name of the international
firm was a problem, because there was no worldwide exclusive access to the names "Deloitte"
or "Touche Ross" – key member firms such as Deloitte in the UK and Touche Ross in Australia
had not joined the merger. The name DRT International was therefore chosen, referring to
Deloitte, Ross and Tohmatsu. In 1993, the international firm was renamed Deloitte Touche
Tohmatsu.

Deloitte Office Building in Downtown Chicago

In 1995, the partners of Deloitte & Touche decided to create Deloitte & Touche Consulting
Group (now known as Deloitte Consulting).

In 2000, Deloitte acquired Eclipse to add internet design to its consulting capabilities. Eclipse
was later separated into Deloitte Online and Deloitte Digital.
In 2002, Arthur Andersen's UK practice, the firm's largest practice outside the US, agreed to
merge with Deloitte's UK practice. Andersen's practices in Spain, the Netherlands, Portugal,
Belgium, Mexico, Brazil and Canada also agreed to merge with Deloitte. The spinoff of
Deloitte France's consulting division led to the creation of Ineum Consulting.

In 2005, Deloitte acquired Beijing Pan-China CPA to become the largest accountancy firm in
China. Just prior to this acquisition Deloitte China had about 3,200 employees. This acquisition
was part of a five-year plan to invest $150 million in China. Deloitte has had a presence in
China since 1917.

In 2007, Deloitte began hiring former employees of the Central Intelligence Agency (CIA) for
their competitive intelligence unit known as Deloitte Intelligence.

In 2009, Deloitte purchased the North American public service practice

of BearingPoint (formerly KPMG Consulting) for $350 million after it filed for bankruptcy
protection.

Deloitte LLP took over the UK property consultants Drivers Jonas in January 2010. As of 2013,
this business unit was known as Deloitte Real Estate.

In 2011, Deloitte acquired DOMANI Sustainability Consulting and ClearCarbon Consulting in

order to expand its sustainability service offerings.

In January 2012, Deloitte announced the acquisition of Übermind, a mobile advertising

agency. The acquisition marked Deloitte's first entrance into the mobile application field.

In November 2012, Deloitte acquired Recombinant Data Corporation, a company specializing

in data warehousing and clinical intelligence software, and launched Recombinant by
Deloitte. In February 2013 Recombinant by Deloitte merged with an internal informatics unit
(Deloitte Health Informatics) and launched Converge HEALTH by Deloitte.

On 11 January 2013, Deloitte acquired substantially all of the business of Monitor Group, the
strategy consulting firm founded by Harvard Business School professor Michael Porter, after
Monitor filed for bankruptcy protection.[33]

In 2014 the company introduced Rubix, a blockchain consultancy providing advisory services
for clients in different business sectors, including government. In 2016 the company created its
first blockchain lab in Dublin. A second hub was launched in New York in January 2017. In
2016, Deloitte Canada set-up a Bitcoin automatic teller machine and equipped a restaurant in
its office complex to accept bitcoin as payment. Deloitte CIS partnered with Waves Platform
to offering services related to initial coin offerings. Deloitte became a member of the Ethereum
Enterprise Alliance and the Hyperledger Project sponsored by the Linux Foundation in May
2017.

In 2016, Deloitte acquired advertising agency Heat of San Francisco, best known for its work
Madden NFL from EA Sports and the Hotwire travel website. Heat was the 11th digital
marketing agency purchased by Deloitte Digital since its founding in 2012. As of 2016,
Deloitte Digital had 7,000 employees. It billed $2.1 billion in 2015, making it one of world's
largest digital agencies.

In September 2016, Apple Inc. announced a partnership with Deloitte aimed at boosting sales
of its phones and other mobile devices to businesses. As part of the partnership, the two
companies will launch a service called Enterprise Next, in which more than 5,000 Deloitte
consultants will advise clients on how to make better use of Apple products and services.

In October 2016, Deloitte announced that they were creating Deloitte North West Europe. The
Belgian, Danish, Dutch, Finnish, Icelandic, Norwegian, and Swedish member firms will
combine with the UK and Swiss member firms to create Deloitte North West Europe. Deloitte,
over the next three years, will invest €200m to enhance its services to its global, national and
private market clients and to create the best development opportunities. The firm will come
into effect on 1 June 2017 and it is estimated to have 28,000 partners and people generating
over €5bn in annual revenue. Deloitte North West Europe will account for approximately 20%
of all revenue within their Global Network.
Articles:

1. The shares of 8K miles was providing a return of more than 7000 percent to its
investors. However, the stock has gone downhill in the recent times. This was
highlighted by Deloitte, they found several transactions which highlighted a probable
fraud in the company. Deloitte found several inconsistencies between declarations
provided by the directors and information available in the public forum, which
demonstrated existence of probable related party transactions which may not have been
disclosed previously. Deloitte also highlighted that multiple addresses were being used
in various communications with certain customers in invoices, websites and on the
cheques received.

2. Infrastructure Leasing & Financial Services (IL&FS), which runs engineering projects,
has been found to have defaulted on several loans in the year 2018. Due to this, their
long term ratings had decreased. Deloitte, being the auditor of the same, has been
alleged for not being fair in their report for IL&FS. According to reports, Ministry of
Corporate Affairs is considering a ban of five years on Deloitte for the same.

3. DHFL is currently sitting on a pile of debt of around Rs. 90,000 crore and has been
working on a plan with its lender for debt resolution. DHFL has been trying to generate
funds through various means and has exited from its subsidiary units to tide over the
current financial crunch. for this, Deloitte has quit being DHFL’s auditor and the
communication for the same has been sent to the Ministry of Corporate Affairs.

4. Deloitte has launched a report on electric vehicles in India. According to Deloitte, India
is trying to reduce the carbon emission in the country, and with the rapid growth and
urbanisation, green mobility is the way to do so. The report highlights the need for
collaboration among various stakeholders, such as government, manufacturers, vehicle
aggregators, power utilities, and energy suppliers, to integrate EVs in the current
transportation system. Deloitte India’s partner, Mr. Vishwas Udgirkar has commented
on the report saying that there is a need for the combined and unified efforts of everyone
to establish urban transportation and integrate the EVs in this. EV integration will not
 only transform the mobility pattern but will also create opportunities to redistribute
responsibilities within the ecosystem.

5. Deloitte global CEO, Mr. Punit Renjen visited India recently to talk to the top officials
regarding the ban on Deloitte in relation to it being the auditor for IL&FS. Mr. Renjen
persuaded the officials about how the ban could possibly affect the Indian market. Their
plans to hire about 40,000 people would be impacted due to the ban. Also, the firm’s
ability to get future contracts would also be affected by this. Deloitte lost marquee
clients but managed to replace most accounts. EY, KPMG and Deloitte accounted for
about two thirds of NSE listed companies by market value in FY19. They audited about
300 companies in the BSE 500.

6. In October, Deloitte launched a report named, ‘EVOLVE for consumer’, at FICCI

Massmerize 2019 event. The report lays emphasis on the convergence of general and
modern trade as retailers continue to use the strength and scale of technology to tap
both urban and rural India. According the report, the modern kirana stores would be a
great success in the overall consumption game, however, the traditional kirana stores
acquire the most of the consumers, thus, being the backbone of consumption. With
increasing need for convenience, more and more consumers are moving towards stores
with more technology. The report also highlights that with the rise of the connected
consumer, brands now must focus on convenience, availability, sustainability, and
omni-presence by investing in technology throughout the consumer lifecycle.

7. Deloitte India and Retailers Association of India has reported that the e-commerce
market is at an all time high and is going to grow further to about US$1.2 trillion by
2021. According to Deloitte’s report, “Unravelling the Indian consumer”, India’s e-
commerce marketplace is currently growing at CAGR 32% and would further rise as
the e-commerce space grows at a massive pace. Some of the factors listed out in the
report which attribute growth projection include the following:

 Changing purchase patterns

 High intensity online shopping pattern
 The millennial population of India has mostly championed
 Social- commerce in India has been on the rise
 The Deloitte report emphasizes that despite the stress faced by the Indian rupee and the
rising crude oil bill, Indian retail market would grow at a CAGR of 7.8% between 2021
and 2026.

8. Deloitte recently launched a global initiative called ‘WorldClass’ in India. The initiative
is aimed at providing support to about 10 million girls and women through education
and skills development by the year 2030. Globally, this initiative is aimed to help about
50 million people to be better prepared for their future, in-line with the United Nations’
Sustainable Development Goals (SDGs). Through WorldClass India, Deloitte is
collaborating with companies that share Deloitte’s vision. Two such organizations are
Pratham and Katha. These organizations are providing solutions that work to support
girls and women.

9. The annual event of International Oil and Petroleum conferences is in 13th year of its
discussion. Deloitte Touche Tomatsu India LLP is partnering with THE PETROTECH
as their knowledge partner. This event brings together leaders from all around the
world. The event includes discussions on engaging topics that help to explore oil and
gas value change topics around exploration, drilling, production and processing,
refining, pipeline transportation, petrochemicals, natural gas, LNG, petroleum trade,
economics, legal and human resource development, and marketing.
Some of the topics of discussion for this year include:

 Digitalisation opportunities in Oil & Gas

 Latest technologies in digital transformation of this sector

 Application of digital technologies and experiences

 Sector readiness for digitalisation

 Opportunities and challenges in the implementation of digital initiatives

10. Deloitte has been named in the yearly ranking of top businesses that do well by doing
good by Fortune. It has been named in the list for its work of preparing the clients. It
prepares people for the opportunities and challenges of the Fourth Industrial
Revolution. Globally, millions lack the education, skills and training needed to succeed
 in the rapidly changing global economy. Deloitte believes it is critically important that
businesses lead in the development of the workforce of the future. By using learning
programs that focus on critical thinking, emerging technologies such as robotics and
artificial intelligence, and leadership development and advancement, Deloitte serves as
the business university of the world as it helps clients prepare for how and where work
will be done in the future.

11. Deloitte LLP was fined with about 4.3 million pounds. This was because of its inability
to properly audit the accounts of Serco Group Plc. Deloitte also has to pay about
300,000 pounds towards the cost of the investigation. The fine for Deloitte was reduced
after their admission of the conduct. Serco Group has also agreed to pay 19.2 million
pounds this week to settle a six-year fraud probe into false accounting, that dates back
to 2013. The accumulating fines have fueled scrutiny of the dominance of Big Four,
which also include KPMG and EY, and has led the Competition and Markets Authority
to call for a split of their operations amid allegations of conflicts of interest.

12. A recent research by Deloitte has shown that in the past two years there has been very
little progress in the boardrooms. Women hold just 16.9% of board seats globally. They
hold 12.7% of CFO roles globally – nearly three times that of CEO positions.
Companies with a female chair or chief executive are making greater strides towards
gender diversity in the boardroom and have almost twice as many women directors as
corporations led by men. The data shows six countries that have over 30% of women
on boards — Norway, France, Sweden, Finland, New Zealand, and Belgium. Three of
these six have implemented gender quota legislation, while the other half have
addressed diversity efforts without gender quotas.

13. Deloitte has teamed up with The Academy for Eating Disorders (AED) and the
Strategic Training Initiative for the Prevention of Eating Disorders: A Public Health
Incubator (STRIPED) for conducting a comprehensive economic impact study. A
national advisory steering committee of members bringing expertise in psychology,
medicine, epidemiology, economics, decision sciences, policy, and lived experience
with eating disorders will oversee the project. Most of the advisors are members of
AED with some additional advisors from outside the field to bring unique perspectives
 to the work. The Deloitte team will have responsibility for the technical economic
modelling and for writing a final scientific paper for publication and a full report to
release to policymakers, healthcare provider, and community advocates to inform
resource allocation decisions related to research funding and health services. Findings
of the study will be released at the AED’s International Conference on Eating Disorders
in June 2020 in Sydney, Australia.

14. As well as the fine, which has been discounted for settlement to £78,000, Howard has
been severely reprimanded. The FRC investigation, conducted under the accountancy
scheme, found he had failed to act in accordance with the fundamental principle of
professional competence and due care. The sanctions against Howard, who admitted
the misconduct, follow an earlier FRC settlement agreement with Deloitte in relation to
the 2011 and 2012 audits and Helen George, one of its audit partners. Under that
agreement, Deloitte was fined £6.5m, reduced on settlement to £4.23m and severely
reprimanded, while George was fined £150,000, discounted to £97,500, and severely
reprimanded.

15. Deloitte LLP has become the latest international company dragged into South
Africa’s government-linked corruption scandals. The contracts were awarded during
the tenure of former Chief Financial Officer Anoj Singh and ex-senior executive Prish
Govender. Both have been tied to corruption probes at the utility. They deny
wrongdoing.
Deloitte was granted contracts when their prices were five times higher than those of
their competitors, Jabu Mabuza, Eskom’s acting chief executive officer, said in a
statement. While Deloitte Consulting is disappointed by this recent development, we
welcome the opportunity to put our version and the facts of the matter before a court.
There were five off the record proposals for services and what they would cost made
to Eskom between March and June 2016, well before an official procurement process
started, according to the affidavit. Subsequently, the scope of the services was
increased, along with the price the utility paid. McKinsey & Co agreed to return
money to Eskom after a dispute over the legality of its contract.
16. The Reserve Bank of Australia’s call for government to tap record-low borrowing costs
in order to finance increased infrastructure spending is worth pursuing if projects
outside major cities are targeted, Deloitte Access Economics says.
RBA chief Philip Lowe has urged state and federal authorities to ramp up investment
in roads, railways and bridges to support economic growth and employment as the
central bank’s conventional interest-rate ammunition comes to an end. The federal
government, which is striving to protect a forecast budget surplus, has pushed back and
says major projects are already at maximum capacity.

17. Treasurer Josh Frydenberg has been unmoved, arguing his tax rebates and current
infrastructure pipeline is sufficient support. Frydenberg is trying to balance the
government’s books for the first time since before the 2008 financial crisis and wants
to keep any fiscal firepower up his sleeve in the event of a severe downturn.
His rejections have seen Lowe become more circumspect in his public urging as the
central bank accepts it will have to carry most of the burden in supporting growth.
Australia hasn’t had a recession -- defined locally as consecutive quarters of contraction
-- for 28 years.

18. Monzo has hired Deloitte consultant Sheree Atcheson as head of diversity and
inclusion, Sifted has learned, as Europe’s fin-techs continue to lure top city-talent.
Atcheson spent over three years at Deloitte and most recently served as its UK inclusion
lead. Atcheson is hardly the first figure from a big corporate to join a UK fintech start-
up. Earlier this month UK banking platform Curve appointed Nathalie Oestmann,
formally of American Express, as chief operating officer.

19. The survey of 2000 people found this younger cohort was most likely to accept this
option compared to Generation X at 43 per cent, Baby Boomers at 30 per cent and
mature Australians at 24 per cent. That's a model that all services would need to look
at, Mr Power said. Already almost half of people surveyed found it hard to know what
content was on a service. Apple and Disney announced they are coming in December.

There will be launches next year from HBO Max and Peacock and probably half a
dozen others, he said. Obviously, viewers will have too many platforms to choose
 from. Deloitte lead technology, media and telco partner Kimberly Chang said in a
statement that almost three-quarters of people wanted to be able to search for content
in one place. Pay TV providers, telcos and digital giants such as Amazon and Apple
TV are perfectly positioned to develop their existing services and become aggregation
powerhouses, Ms Chang said.

20. Professional services giant Deloitte has added zero-knowledge proof privacy tech to its
enterprise blockchain offering. But, there are instances where it is critically important
to have control over what is shared, and with whom. This is what zero-knowledge proof
technology does: one party can prove to another party that they know some secret
information, without conveying anything at all about the information. You can have a
person prove their credentials and reveal them to the right people and fully retain
control of who gets to learn what, and still have that in a notarised blockchain with all
the security that it provides, said Jonathan Rouach, co-founder and CEO at QEDIT.

21. Cross-cultural communication with patients who use American Sign Language

By Steve Barnet

BACKGROUND: Although American Sign Language (ASL) is the third most commonly used
primary language in the United States, physicians are often not adequately prepared for the
challenges of conducting an interview with a deaf patient who signs.

METHODS: A search of MEDLINE and PsychINFO databases for research on physician-

patient communication and deaf people who use ASL was performed. Expert opinion helped
guide discussion and recommendations.

RESULTS: Few articles examined physician-patient communication involving ASL. Deaf

people and their physicians report difficulties with physician-patient communication. Deaf
people also report fear that their health care is substandard because of these difficulties.
CONCLUSIONS: Preparing residents and medical students for working with patients and
families who communicate in ASL presents many opportunities for teaching about physician-
patient communication. ASL is quite different from English, and users of ASL often have
sociocultural norms that differ from those of the majority culture. In addition to learning how
to communicate with patients and families across languages and cultures, students and residents
can learn how to collaborate with interpreters and how low literacy impacts physician-patient
communication. Opportunities to teach about family dynamics, disability issues, and nonverbal
communication also present themselves when working with families with Deaf members.
Physician-patient communication involving ASL is an area that is ready for further research.

22. Cross-Cultural Communication

By Chao C. Chen, Huan Wang

Cross-cultural communication is a field of study composed of two streams: (i) cross-cultural

comparisons of how individuals from one culture communicate differently than those from
another culture and (ii) communication dynamics involving interactions of people from
different cultures. The critical difference between the two streams is that the former does not
necessarily involve interactions among members from different cultures whereas the latter
does. Nevertheless, cross-cultural communication and intercultural communication are often
used interchangeably, partly because intercultural communication is fraught with cross-cultural
communication differences and assumes such differences as given. Therefore, cultural
differences are the dominating frameworks, such as Hofstede’s national culture dimensions
(Hofstede 1980, cited under Hofstede’s National Cultural Dimensions and Communication),
for studying both cross-cultural communication differences and intercultural communication
dynamics. Many references included here adopt the term “intercultural communication,” yet
the content is primarily about cross-cultural differences in communication; a few, however, are
exclusively devoted to interactions of people from different cultures. The bibliography that we
have built therefore centers around how various cultural dimensions affect and account for
between culture communication differences and inter-cultural communication dynamics and
how cross-cultural or intercultural communication competence affects intercultural-
communication effectiveness.

23. Effective Cross-cultural Communication

By Prabodh Gupta

Effective Cross-Cultural Communication is imperative for all the companies due to the growth
of global business & diversified workforce. The world is shrinking and leaders from different
cultures are finding that they need to work together. This type of communication involves an
understanding of how people from different countries & cultures speak, communicate, and
perceive the world around them.
 24. Cross-Cultural Perspectives on Religion and Computer-Mediated Communication

By Charles Ess, Akira Kawabata, Hiroyuki Kurosaki

The articles collected in this special theme section of the Journal of Computer-Mediated
Communication examine a wide range of religions online through both quantitative and
qualitative methodologies. The Abrahamic traditions of Judaism, Christianity, and Islam, as
well as Hinduism, Shinto, Taoism, Chinese traditions, animism, Japan’s New Religions, and
diverse forms of Buddhism are examined, in an equally wide range of national cultures and
traditions: Israel, Egypt and the Arab world more broadly, India, Japan, Malaysia, Singapore,
and the United States. Individually and collectively, the articles highlight shared characteristics
of religion cross-culturally that foster or hinder religions’ migration online—a migration that
most, although not all, religions undertake in varying degrees.

25. Cultural Variability in Communication: An Introduction

By WILLIAM B. GUDYKUNST

Purpose in this article is to introduce studying cultural variability in communication in general

and this special issue in particular. I begin by examining the nature of culture. Next, I review
the emic and etic approaches to studying communication and culture with a focus on the major
dimensions of cultural variability used to explain communication across cultures. Following
this, I examine individual-level processes that mediate the influence of culture on
communication. I conclude by overviewing the articles included in this issue and discussing
how they are consistent with current trends in the study of cultural variability in
communication.

26. Cross-cultural Comparisons of Online Collaboration

By Kyong-Jee Kim and Curtis J. Bonk

This study investigated two interconnected conferences formed by students and instructors
from two different cultures—Finland and the United States—to discuss case situations or
problems in school observations, in order to examine cross-cultural differences in online
collaborative behaviour among undergraduate preservice teachers. A conference for Korean
students in the following semester was added and analyzed for more diverse cross-cultural
comparisons. In terms of the first part of this study, computer log data indicated that there were
more cross-cultural postings in the Finnish conference by U.S. students than Finnish visitors
within the U.S. conference. In addition, student postings made up nearly 80 percent of these
discussions. Qualitative content analyses of computer transcripts were conducted to compare
their collaborative behaviour with the conferences. Results revealed some cross-cultural
differences in the participants' online collaborative behaviour. Korean students were more
social and contextually driven online, Finnish students were more group-focused as well as
reflective and, at times, theoretically driven, and U.S. students more action-oriented and
pragmatic in seeking results or giving solutions. The U.S. and Finnish students spent much
time - sharing knowledge and resources and also providing cross-cultural feedback. Findings
indicate that instructors who facilitate online collaboration among multicultural students need
to be aware of cultural differences in the learners' online collaborative behaviors, and such
differences need to be taken into account to foster online collaboration among culturally diverse
learners. Some data from post-collaboration questionnaires, student interviews, and
videoconferencing further informed these findings.

27. Overview of Research on cross-cultural impact on social networking sites

By Elena Vitkauskaite

Such social networking sites as MySpace, Facebook, Cyworld, and Bebo since the moment of
their introduction have attracted millions of users, many of whom have integrated these sites
into their daily practices. However, none of these sites are equally popular across cultures. This
article analyses research which was carried out up to date in the area of cross-cultural issues in
social networking sites. Cross-cultural research about the use of social networking sites up to
date mostly involves analysis of only one or few social networking sites, most often analysed
audiences are universities and students, in many cases only few users of websites surveyed or
observed per website and or country. Thus larger scale research is needed to research
significant results in area of evaluating cross-cultural issues in social networking sites across
the world. Keywords: social networking sites, culture, cross-cultural difference, e-commerce.

28. An overview of Web 2.0 social capital: a cross-cultural approach

By Jose Vila and Domingo Ribeiro-Soriano

This is an introductory paper for this Special Issue on Web 2.0 Social Capital. We present a
general discussion of motivations for and barriers to applying an Enterprise 2.0 approach.
Focus then shifts to the specific fields of knowledge sharing and e-commerce. The article
continues with an examination of social capital 2.0 issues. Discussion centres on the
employee’s perspective of using Web 2.0 applications and on the adoption of corporate Web
2.0 tools for collaboration. Finally, the paper presents a brief background for each of the topics
covered in the five articles selected for this special issue on Web 2.0 social capital.

29. Intercultural and Cross-Cultural Communication Research: Some Reflections about

Culture and Qualitative Methods

By Maria Assumpta Aneas, María Paz Sandín

This article attempts to offer a response, from a general perspective, to the question of how
culture reveals itself in the application of qualitative research methods in intercultural
communication. When we use the term "culture" it is important to bear in mind that culturally
attributed social interaction processes are themselves the result of socially constructed
processes. They are part of an individual-collective dialectic with multiple potential meanings,
which are emergent and in constant reformulation from a wide variety of social and cultural
perspectives. Much of the recent research in intercultural communication has been directed
towards the study of these systems of culturally related meanings.

30. Design patterns for cross-cultural collaboration

By Schadewitz, Nicole

This article looks at cross-cultural, remote collaboration in design learning. It identifies eleven
evolving design patterns. The paper presents a summary of these patterns. In a long-term,
ethnographically informed study, I used a mixed method approach to investigate cross-cultural
collaboration practices. I analyse data from the first and second year of this study inductively
to identify recurring themes and patterns in design collaboration. A deductive analysis in the
third year facilitated the articulation of the identified design patterns. Triangulation of data and
comparison of Hong Kong/Korean, Hong Kong/Taiwanese and Hong Kong/Austrian
collaboration allowed for evaluation of the patterns’ validity across cultures. The paper
suggests a community-lead evaluation of the proposed patterns for further research. The
findings attempt to raise awareness about the needs and possibilities for localizing learning
designs and technologies by designers and developers of interactive learning environments.

31. Cross-cultural competence in international business: toward a definition and a

model
By James P Johnson, Tomasz Lenartowicz and Salvador Apud

Many international business failures have been ascribed to a lack of cross-cultural competence
(CC) on the part of business practitioners. However, the international business literature
appears to lack an adequate conceptualization and definition of the term ‘CC’, focusing instead
on the knowledge, skills and attributes that appear to be its antecedents. In this conceptual
study, we propose a definition of CC as it applies to international business and develop a model
for understanding how CC is nurtured in individuals, linking our definition to the concept of
cultural intelligence. We discuss the components of the model and suggest that there are
environmental and contextual impediments to the effective application of the requisite skills,
knowledge and attributes that have been identified as necessary for CC, resulting in a gap
between ‘knowing’ and ‘doing’. We conclude by discussing the implications of the model for
practitioners, and by suggesting appropriate directions for further research.

32. A Critique of Hall's Contexting Model: A Meta-Analysis of Literature on

Intercultural Business and Technical Communication

By Peter W. Cardon

Edward Hall's model of low-context and high-context cultures is one of the dominant
theoretical frameworks for interpreting intercultural communication. This article reports a
meta-analysis of 224 articles in business and technical communication journals between 1990
and 2006 and addresses two primary issues: (a) the degree to which contexting is embedded in
intercultural communication theory and (b) the degree to which the contexting model has been
empirically validated. Contexting is the most cited theoretical framework in articles about
intercultural communication in business and technical communication journals and in
intercultural communication textbooks. An extensive set of contexting propositions has
emerged in the literature; however, few of these propositions have been examined empirically.
Furthermore, those propositions tested most frequently have failed to support many contexting
propositions, particularly those related to directness. This article provides several
recommendations for those researchers who seek to address this popular and appealing yet
unsubstantiated and underdeveloped communication theory.

33. From cross-cultural management to global leadership: Evolution and adaptation

By Allan Bird, Mark E.Mendenhall

It provides a quasi-historical review of how the field of global leadership evolved. In doing so,
it conceptually maps an overall trajectory of the field of global leadership, discussing the nature
of its origins in the field of cross-cultural management. It traces evolutionary trends in the field
of cross-cultural management from 1960 to the present, and explore how these trends
influenced the formation of the global leadership literature. After reviewing the primary
domains of the global leadership field, it concludes with a discussion of the implications of our
analysis for future research and managerial practice.

34. Language Awareness in Multilinguals: Theoretical Trends

By Ulrike Jessner

Interest in language awareness or knowledge about language has grown over the last 20 years,
mainly stimulated by the language awareness movement in the UK. A literature survey reveals
considerable discrepancies in definition and terminology (language awareness, metalinguistic
awareness, linguistic awareness, etc.), and the reasons seem to be linked to the vast theoretical
scope of the field with studies stemming from linguistics, developmental psychology, and
education. The growing interest in multilingualism has given rise to a wave of research
emphasis on the role of language awareness in multilingual learning and education.

In the following sections, the various strands of research, from their beginnings to their current
works, and problems in the field – with regard to terminological confusion and various
dichotomies in relation to the consciousness debate – will be discussed. In the final section,
challenges for future studies on language awareness in multilingualism will be presented.

35. Tourism and cross - cultural communication

By Nancy H.Evans

Adaptive strategies that facilitate economic and socio-cultural interaction in a West Mexican
resort community, Puerto Vallarta, are examined over time. The special role played by
bilingual culture brokers and the presence of both seasonal and resident foreigners contribute
to rapid culture change, the expansion of tourism, and strengthening ethnic identity. This paper
focuses on the spatial, temporal, linguistic, and cultural factors that mediate between the
various types of guests and the host country.
 36. Cross-Cultural Communication: Implications for Effective Information Services In
Academic Libraries

By Jian Wang, Donald G. Frank

International students and scholars on campuses in the United States constitute a complex,
diverse, and rapidly growing population that must be served effectively by academic libraries.
This article examines cultural differences with a focus on communication processes and styles,
and recommends ways to accommodate cross-cultural differences in information services. The
article includes a survey of relevant literature and draws on the results of a series of focus
groups conducted at Harvard University, the Georgia Institute of Technology, Portland State
University, and one of the annual conferences of the American Library Association.

37. Cross-cultural recognition of basic emotions through nonverbal emotional

vocalizations

By Disa A. Sauter, Frank Eisner, Paul Ekman, and Sophie K. Scott

Emotional signals are crucial for sharing important information, with conspecifics, for
example, to warn humans of danger. Humans use a range of different cues to communicate to
others how they feel, including facial, vocal, and gestural signals. We examined the recognition
of nonverbal emotional vocalizations, such as screams and laughs, across two dramatically
different cultural groups. Western participants were compared to individuals from remote,
culturally isolated Namibian villages. Vocalizations communicating the so-called “basic
emotions” (anger, disgust, fear, joy, sadness, and surprise) were bidirectionally recognized. In
contrast, a set of additional emotions was only recognized within, but not across, cultural
boundaries. Our findings indicate that a number of primarily negative emotions have
vocalizations that can be recognized across cultures, while most positive emotions are
communicated with culture-specific signals.

38. A study of cross-cultural effectiveness: Theoretical issues, practical applications

By Daniel J.Kealey

The overall adjustment and effectiveness of Canadian technical advisors posted to 20

developing countries was studied. The design was both longitudinal (N=89) and concurrent (N
= 188). The longitudinal group completed an extensive predeparture questionnaire containing
all predictor variables for the study and were then followed up in the field 3–12 months after
arrival in the foreign country. The concurrent group completed both predictor and outcome
measures in the field. In addition to completing 277 interviews with Canadian advisors, 120
local counterparts (Nationals) were also interviewed and contributed data to the study. The
aims of the study were both theoretical and applied. Established theories within social,
personality, and cross-cultural psychology were tested for their relevance in explaining and
predicting overseas outcomes. Additionally, potential instruments for screening applicants for
development assignments were also included in the study's design. Results of the study support
Amir's “contact hypothesis” as knowledge of and participation in local culture was found to be
associated with effectiveness in working with Nationals and transferring skills and knowledge
to national counterparts. With respect to sojourner research on acculturative stress, it was
concluded that over 50% of the sample experienced stress in adjustment but that the severity
of the stress was moderated by the amount of previous overseas experience as has been well
established in the literature on acculturation. An interesting finding, however, was that previous
overseas experience was not predictive of effectiveness at transfer of skills; as well, evidence
was uncovered that indicated that some people who undergo the most severe stress in adjusting
go on to be among the most competent in transferring skills and knowledge. A theoretical
model was outlined to explain this relationship between acculturative stress and effectiveness.
With respect to selection instruments, the results were very encouraging and an instrument for
recruitment and selection of overseas personnel will be a practical outcome of this study.
Finally, it was argued that the research data strongly supports an interactionist position with
respect to the influence of person versus situational factors on outcome overseas. But the data,
if one views this issue along a continuum, clearly favoured the trait side of the continuum as
more important in explaining and predicting outcome overseas. Accordingly, assessment of
personal, behavioural, and communicative competencies is a critical ingredient for improving
the overall effectiveness of development projects.

39. Cross-cultural aspects of physician-patient communications patterns

By Shapiro J, Saltzer E

This article reports findings of a study which utilized audiotapes to examine interaction patterns
between ten white Anglo physicians (three of whom spoke Spanish) and 61 Hispanic and non-
Hispanic patients. Using a newly developed interaction analysis instrument, the study
examined four scales-rapport, patient health beliefs, therapeutic regimen, and patient feedback-
and two additional categories-quality of explanation of medical regimen and sensitivity to
patient modesty. Findings in the analysis of patient-doctor interactions were compared to
variables of patient understanding and physician perception of the interview. Patient charts
were also examined to determine diagnosis, prescribed medical regimen, and follow-through
on return appointments. In analyzing the patient-doctor interactions, the interview raters
perceived physicians as performing significantly better on the dimensions of rapport, quality
of medical regimen explanation, and ability to elicit patient feedback with the non-Hispanic
and English-language patients than with the Hispanic and Spanish-speaking patients. Also, the
interaction of factors of language, translator and ethnicity appeared to have a highly significant
influence on whether the medication prescriptions were understood by the patient. There were
no significant differences related to ethnicity in terms of patient understanding of their
diagnosis, or of the cause of their health condition, or in terms of their return for follow-up
appointments.

40. Cross‐cultural communication in medicine: questions for educators

By J R Skelton, J Kai and R F Loudon

Most research into medical communication has had a western setting. It has been undertaken
by western researchers and been influential in shaping communication skills curricula.
However, we know much less about what communication is effective under other
circumstances. This article highlights gaps in our knowledge from research in this field, and
poses attendant questions for debate by medical educators. We consider the following key
aspects of debate on cross‐cultural work. (i) To what extent can our understanding of general
principles in other cultures be summarized and presented for teaching in a way which does not
descend into caricature? Alternatively, can features of other cultures be presented in ways
which do not descend into particularity? (ii) Can such paradigms as ‘patient‐centredness’ be
transferred from culture to culture? Should they be presented across cultures as features of
‘good’ consultations? (iii) What use can be made of the role of interpreters for teaching
purposes? What importance does it have to the educator that a doctor may not be a native
speaker of the majority language of the culture in which s/he is operating? (iv) Although the
language of illness, and particularly metaphors associated with illness, are studied in other
cultures, the way in which illness is metaphorized in British English is seldom discussed. What
can educators learn and teach from a study of such matters? (v) What are the implications for
communication skills teachers of the need to present materials within a culturally diverse
environment?
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 QUESTIONNAIRE
Cross-cultural Communication in Deloitte

Your name : ____________________________

1) Can you please write which nation/cultural background are you from?

___________________

2) Have you ever communicated with someone from another nation/cultural background
because of organizational work?

____No

____Yes, indirectly. (online, on phone, by written ways, etc.)

____Yes, directly. (face-to-face)

3) Have you ever been in a cross-cultural communication which ended up in misunderstanding?

____No

____Yes, I misunderstood the person I talked to.

____Yes, I was misunderstood.

4) In cross-cultural communication, have you ever misunderstood someone and/or been

misunderstood due to the causes indicated below? Check the applicable one(s).

____Verbal misunderstandings (misunderstanding the words/language used)

____Vocal misunderstandings (misunderstanding what is indicated due to the tone of voice)

____Non-verbal misunderstandings (misunderstanding the body language/gestures etc.)

____None

5) In daily life cross-cultural communication, which type of misunderstanding below do you

think is more common? Check the applicable one(s).

____Verbal misunderstandings (misunderstanding the words/language used)

____Vocal misunderstandings (misunderstanding what is indicated due to the tone of voice)

 ____Non-verbal misunderstandings (misunderstanding the body language/gestures etc.

6) In cross cultural communication, what is more important to you in order not to cause
misunderstandings? Check the applicable one(s).

____Right choice of words

____Right use of voice

____Right use of body language (including facial expressions, gestures, etc.)

____None

_____Other

7) Do you think that speaking in the same language can overcome the misunderstandings in
cross-cultural communication in an organisation?

____Yes, speaking the same language is enough.

____Yes, if the language is spoken fluently it is enough.

____No, even if the language is spoken fluently it is not enough.

8) While communicating with someone in the same language, I think his/her cultural
background is important. (Choose the most appropriate one, circle the number under it.)

Always Usually Sometimes Seldom Never

5 4 3 2 1

9) When different cultural backgrounds are involved, I feel like there are communicating
barriers between me and the people I am communicating with. (Choose the most appropriate
one, circle the number under it.)

Always Usually Sometimes Seldom Never

5 4 3 2 1

10) If you feel as if there are communicating barriers, what do you think the main reason(s) is?

____Language related (not speaking the same language, not speaking a mutual language
fluently, foreign accent, using wrong words, expressions, etc.)
 ____Culture related (being from very different cultural background, having different
expressions, gestures, etc.)

____None

____Other