Services cultural alignment in offshoring: The impact of cultural dimensions on offshoring location choices
研究了文化维度（不确定性规避、个人主义、权力距离）如何影响服务离岸外包的选址，发现东道国较低的不确定性规避、较高的个人主义和权力距离能吸引更多项目，且西方与亚洲企业偏好无显著差异。
Abstract Empirical research on the growing wave of services offshoring has examined the impact of several key factors such as wages and personnel quality on firm choices of offshore locations. However, examinations of culture in services offshoring to date have largely been confined to the relatively coarse concept of aggregate cultural differences between the home and host countries. We propose that specific cultural attributes are more closely aligned with successful service provision. We empirically examine our theoretical development of service cultural alignment and investigate the impact of cultural dimensions on the location of service offshoring projects. In addition, we examine whether Western and Asian firms have different cultural preferences in terms of the location of services offshoring projects. We find that host countries with lower levels of Hofstede's uncertainty avoidance as well as higher levels of individualism and power distance are able to attract greater numbers of service offshoring projects, even after controlling for macroeconomic, linguistic, and risk‐related factors. We did not find that Western and Asian firms have different cultural preferences in this regard. We discuss implications of the findings with respect to theory, managerial practice, and governmental policy.