Findings and Discussions

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As shown in Tables 10 and 11, the 14 hypotheses were tested in relation to the objectives of the research aimed at measuring the cross-cultural influences on the IS managers' performances, job satisfaction and values. One of the underlying constructs used in this study is the IS managers' managerial values related to a culture, since this study attempts to determine to what extent culture impacts on IS managers' attitude, value and behavior in their organizations (Alder, 1983b).

Table 10: Relationships Between Hypotheses 1–7 and Variables in the Research Instrument.

Hypothesis	Variables	Researchers
H1	Organizationally versus internally mediate	England & Lee (1974); Hofstede (1980, 1984); Kelly & Worthley (1987)
H2	Testing value criterion variable	Kanungo & Wright (1983)
H3	Organizationally versus internally mediated	McClelland (1961); Hofstede (1980, 1984)
H4	Testing value variable	England & Lee (1974)
H5	Job satisfaction variable	Lincoln & Gerald (1978)
H6	Higher earning variable	Hair, Ghiselli, & Poter (1966); Hofstede (1980, 1984); Lincoln & Gerald (1978)
H7	In addition to H1, interpersonally mediate	England & Lee (1974); Kanungo & Wright (1983); Lincoln & Gerald (1978)

Table 11: Relationships Between Hypotheses 8–14 and Variables in the Research Instrument.

H8	Testing demographic variables such as age and tenure	Lincoln & Gerald (1978)
H9	Testing friendship and tenure variables	Lincoln & Gerald (1978); Edwards (1979)
H10	Testing friendship, higher earning, advancement and disagreement with supervisors	England & Lee (1974); Lincoln & Gerald (1978)
H11	Participation, job satisfaction, and determining methods	Hofstede (1980, 1984); Lincoln & Gerald (1978)
H12	Testing value variables	Hofstede (1980, 1984)
H13	Testing technology variables	Crowley, Levitin, & Quinn (1973); Herzberg, Mausner, Peterson, & Capwell (1957, 1959); Hofstede (1980, 1984)
H14	Disagreement with supervisors, variety and adventure on the job and adaptation of new technology	Hofstede (1980, 1984); Triandis (1971, 1989)

H_1:

The effects of organizational forms on IS managers' values, behaviors, and relations are culture-specific. One argument is that individuals are forced to adapt industrial attitudes and behaviors in order to follow with the imperative of industrialization. This is commonly known as convergence hypothesis and its validity has been debated against divergence hypothesis in the literature (England, 1967; England & Lee, 1974; Hofstede, 1980, 1984, 1983; Kelley, Whatley, & Worhley, 1987; Webber, 1969). In this research, the organizationally versus internally mediated variables were tested to support H₁. Child (1981) found there was convergence at the organizational related variables and divergence at the personal related variables. Whitley and England (1977) said that managers' managerial differences would be permanent as long as differences in culture exist. From Table 3, RULE, SECU, STRE, and TECH are good variables to examine this hypothesis (Hofstede, 1980, 1984, 1983). Thus, IS expatriate managers from Korea and American IS managers would display measurable differences in the values, relations, and behaviors in their organization. These behaviors and attitudes would be determined culturally. As shown in Table 9, critical F-values between American IS managers and Korean IS expatriate managers' value systems is significant at 0.0001 levels. For American IS managers, organizationally, interpersonally and internally mediated variables were significant at 0.0001 levels. It was also the case for Korean IS managers at 0.0001 and 0.0004 levels. From Table 12, T-test for organizationally mediated variables was significant at that level too, but internally mediated variables were at the level of 0.0034. Thus, this hypothesis was supported by the data analysis. That is, the effects of organizational forms (types) on the two national IS managers' values, behaviors are culture specific.

Table 12: T-Test for Predictor and Criterion Variables.

Variable	Sheff's Test	Prob>T [**]	Prob>F
Organizationally Mediated	7.436 [*]	0.0000	0.0623
Interpersonally Mediated	4.627[*]	0.0000	0.0007
Internally Mediated	6.194[*]	0.0034	0.8166
Values	n.a.	0.0000	0.0310
Job Satisfaction	n.a.	0.0660	0.0742
Performance	n.a.	0.0000	0.0173
[**]Cochran's T-test [*]Significance level at .05

H2:

Cross-cultural influences between the groups of two national IS managers studied lead to measurable differences in their cognitive value systems pertaining to job satisfaction and performances. The job satisfaction and performances of IS managers refer to the orientations and values the two national managers hold with respect to the various job outcomes. The orientations and values are culturally determined. Thus, American IS managers and Korean IS expatriate managers may have different levels of cognitive value expectation on what the job offers to them and may, as a result, be motivated differently on the job. From Table 8, job satisfaction variables, WORK, DISA, EARN, and ADVA were tested against the values of the two national IS managers. The value variable was very significant at the level of 0.0001. Therefore, the job satisfaction factors are not considered very closely related with the value systems of the two societies. For Korean managers, there were 16 managers who did not regard those values as that important in their organization. From Table 8, in ANOVA test, F-value was not significant at all and there were non-linear relationships between the two criterion variables, job satisfaction and performance. On the other hand are those IS managers who responded that the values are important in their organization, as indicated by F-value which was very significant at 0.0001. In value systems pertaining to performances for the American IS managers, the statistics was very significant at 0.0001 levels. On the contrary, for those IS managers whether they valued value system is important or not, the test results showed that the value pertaining to performance was not significant at all. From Table 12, Scheffe's test also showed that the two national IS managers are quite different in their performance. As literature supported (Haire, Ghiselli, & Poter, 1966; Kanungo & Wright, 1983), American IS managers regarded value system pertaining to job satisfaction and performance as very important as opposed to that of Korean IS managers. Using the correlations from the test results of value variables and self-rated performance variables, the hypothesis was supported.

H3:

American IS managers place greater emphasis on intrinsic job factors than Korean counterparts, whereas Korean IS managers place relatively more importance on extrinsic job factors such as working conditions and fringe benefits.

American IS managers have the protestant ethic which places high value on work for its own sake. American IS managers viewed work as a central part of their life and as a major vehicle for realizing their self-actualization. Thus, intrinsic job outcomes such as autonomy, independence and achievement were valued highly. Korean IS expatriate managers are traditionally motivated by a more authoritarian family and educational system with emphasis on a Confucianism ethic (Lincoln & Gerald, 1978). Such a background traditionally de-emphasizes work ethic (Hofstede, 1980, 1984, 1983) and places more emphasis on family. Korean IS expatriate managers are expected to put more emphasis on the importance of extrinsic job outcomes. As shown in Table 3, for Korean IS expatriate managers', mean value of internally mediated variables was lower than that of Americans. For interpersonally mediated variables, the mean value between American and Korean IS managers was not significant. However, for organizationally mediated variables in Table 12, T-test between the two groups was significant at the 0.0000 level. Using those predictor variables for testing H₃ resulted in the positive. Therefore, the groups of two IS managers place greater emphasis on either intrinsic or extrinsic job factors.

H4:	Korean IS expatriate managers have job value profiles that are different from those of the American IS managers. Job profiles of IS managers would be determined by the orientations and values the groups of two national managers hold with respect to the various job outcomes. As mentioned in H2, Korean IS expatriate managers are traditionally influenced by Confucianism. Thus, they are expected to keep obedience to authority and to group to achieve the obligation (England & Lee, 1974). They also explained that Korean managers place higher importance on the organizationally and interpersonally mediated extrinsic job outcomes rather than those of intrinsic values. Using the ANOVA test shown in Table 8, with value variables, SECU, PERS, SUPE, FRID, TECH, the significance level was 0.0001 or 0.005 levels except for SECU, and PERS for America data. Two different empirical articles supported that the hypothesized value profiles that are different between the two national IS managers in the literature (Hofstede, 1980, 1984, 1983). From Table 9, value system of American IS managers by using organizationally mediated variables, ESTM, PART, METH, INFO, STRE, DEFI, RULE, and TECH, was very significant (0.0001) in its ANOVA test. The statistics also showed that value and the organizationally mediated variables have positive linear relationship between them. The finding implies that IS managers increase their values toward the organization when they have sound company policy, self-esteem from job setting and less job stress or relief from it. For American IS managers, value and interpersonally mediated variables showed the same result as that of the organizationally mediated variables. The interpersonal variables are statistically significant at the 0.0001 level of significance. Thus, this hypothesis was also supported.
H5:	American IS managers working for companies viewed as prestigious have greater job satisfaction than those working for less prestigious companies. The prestige of the company was measured with OUTS and PRES. The two variables were significant at the level of 0.0001 for both Korean and American IS managers. However, American IS managers showed higher scores on the prestige expressed inside the company. On the other hand, Korean IS expatriate managers showed higher scores on the prestige of the company outside. When testing the correlation between the prestige variables, and the satisfaction variables, the correlation was significant at the 0.0001 level except with FRID with PRES at the 0.0100 level and ADVA with OUTS at 0.0600 level. On the other hand, for Korean IS managers, only ADVA and DISA with PRES, OUTS at 0.05 and 0.0002 respectively were significant. Thus, the results support the hypothesis. So does the literature (Lincoln & Gerald, 1978).
H6:	Korean IS managers have greater satisfaction when a bonus is paid for extraordinary performance. Kanungo and Wright (1983) explained that this hypothesis examined variables related to extrinsic versus intrinsic job outcomes. In Table 3, for American IS managers, mean value of EARN (3.97) was correlated with satisfaction variables, and the results were significant at the level of 0.0001. On the other hand, for Korean IS expatriate mangers, the mean (3.36) of EARN variable showed the correlation with satisfaction variables, and the statistics are: FRID (0.07), WORK (0.0004), DISA (0.0005), and ADVA (0.0001). When EARN was examined with the performance variables, the results were: PERF (0.003), EFFO (0.002), and PROD (0.14). On the other hand, for Korea data, when EARN was examined with the performance variables, the results were: PERF (0.003), EFFO (0.002), and PROD (0.14). Thus the results do not support the hypothesis.
H7:	Korean IS expatriate managers use a greater percentage of their free time for job-related activities than American IS managers. Korean IS expatriate managers would make use of their free time for job-related activities because of their integrity and loyalty to their organization in comparison to American IS managers (Hofstede, 1980, 1984). Kanungo and Wright (1983) explained that intrinsically oriented managers would work for achievement at work and are more likely to work in job-related activities in their free time. Thus, it is expected that Korean IS expatriate managers would regard this hypothesis as more important than American IS managers. There was a substantial mean value difference and F-value was very significant at .0001 levels. H7 tested the use of Korean IS expatriate managers' free time for job-related activities for integrity and loyalty to their organizations. As a result, the data analysis supported this hypothesis.
H8:	Korean IS managers are more likely than American IS managers to exhibit a paternalistic value orientation toward the organization for which they work. Hofstede (1980, 1984) also found that American IS managers have a high individualistic and small power distance. On the other hand, Korean IS expatriate managers have larger power distance and lower individualistic. Power distance variable, DISA, was positively related with the formal education, EDUC. As shown in Tables 13 and 14, for Korean IS expatriate managers, number of years in service with organizationally mediated variables and value criterion was very significant. On the other hand, for American IS managers, education with interpersonally mediated and job satisfaction criterion was very significant. Thus, testing greater paternalistic values of Korean IS managers toward their organization using individualistic variables supported the hypothesis.
H9:	Korean IS expatriate managers are more integrated in a network of personal affective relationships with co-managers than American IS managers. Edwards (1979) explained that Korean and American managers differ in relation to their personal ties with co-workers. For Korean IS managers the work relationships between superiors and subordinates would carry over into personal and family relationships which one would hardly find in American co-workers. For Korean IS managers the work relationships between supervisors and subordinates enable them to have personal and family relationships, which one would hardly find in American coworkers. The variables SUPE (0.0001) and FRID (0.29) were examined. The mean values also were different: Korean IS managers have 3.15 while that of American IS managers was 3.01. As a result, one can conclude that the hypothesis was supported by the finding.

Table 13: F-Value and Significance of Effects: Korea Data.

	Question	Age	Gender	Position	Education	Year
Organizationally	ESTM	25.83[***]	2.58[*]	0.97	0.77	6.61[***]
Mediated	METH	15.11[***]	1.35	2.05	0.71	16.27[***]
Variables:	INFO	15.49[***]	0.18	0.92	0.76	12.29[***]
	STRE	14.77[***]	0.55	0.25	0.69	6.40[***]
	DEFI	21.10[***]	1.64	0.16	1.16	6.15[***]
	RULE	10.79[***]	0.53	1.37	1.22	7.93[***]
Interpersonally	AUTO	1.90	1.04	0.31	0.70	0.41
Mediated	HELP	1.58	2.84[*]	1.43	1.34	2.10
Variables:	FRID	.061	2.36	1.02	0.60	0.53
	PRES	1.56	2.23	0.93	2.33	2.40
	OUTS	1.74	0.89	0.73	0.74	0.75
	VARI	1.43	0.88	0.30	0.47	2.10
Personally	GROW	3.26[**]	2.09	0.88	0.47	1.05
Mediated	INDE	0.97	0.86	0.91	1.01	1.02
Variables:	FULF	1.14	1.73	0.90	1.49	0.86
	ACCO	0.76	0.46	1.03	1.11	1.97
Criterion	SECU	1.72	1.34	0.98	1.42	4.11[***]
Variables:	FRID	0.64	2.50	1.10	0.50	0.90
Value	PERS	1.06	0.62	0.27	0.50	3.97[***]
	SUPE		4.15[**]	0.99	1.13	8.91[***]
	TECH	1.24	0.90	0.69	0.79	4.30[***]
Criterion	WORK	0.03	0.12	0.97	0.27	1.53
Variables:	DISA	1.72	1.36	1.51	0.28	1.97
Job Satisfaction	EARN	0.79	1.26	0.10	0.15	0.84
	ADVA	0.36	1.38	0.13	1.29	1.05
Criterion	PERF	.2.14	1.57	0.52	1.34	1.82
Variables:	PROD	4.21[**]	1.06	0.51	0.73	4.39[***]
Performance	EFFO	0.86	0.40	0.53	0.10	2.27
Significance level:
[***]p < .001 level [*]p < .05 level [**]p < .01 level

Table 14: F-Value and Significance of Effects: America Data.

	Question	Age	Gender	Position	Education	Year
Organizationally	ESTM	1.60	0.65	2.53 [*]	1.48	0.13
Mediated	METH	1.41	1.62	0.24	0.26	1.06
Variables:	INFO	0.44	2.50	1.06	1.46	2.10
	STRE	0.35	2.65[*]	2.10	3.09[*]	0.63
	DEFI	1.17	1.05	1.28	2.26	0.39
	RULE	0.65	2.59[*]	0.88	0.80	2.07
Interpersonally	AUTO	2.25	0.53		1.27	1.78
Mediated	HELP	0.64	1.15	1.82	3.70 [**]	0.64
Variables:	FRID	2.35	1.40	2.72[*]	4.96 [***]	0.97
	PRES	1.25	0.62	2.72[*]	0.22	1.59
	OUTS	2.29	0.56	1.93	1.11	0.78
	VARI	0.33	0.90	0.40	0.56	0.68
Personally	GROW	1.31	0.99	0.60	1.99	0.60
Mediated	INDE	1.89	0.61	0.59	2.32	1.42
Variables:	FULF	4.92[**]	2.24	0.34	1.08	3.66[**]
	ACCO	0.74	2.04	1.30	1.88	1.63
Criterion	SECU	3.28[**]	4.48[**]	0.92	2.33	0.15
Variables:	FRID	2.36	1.18	2.42[*]	4.80[**]	0.90
Value	PERS	0.24	1.23	0.83	0.62	1.28
	SUPE	0.86	2.58[*]	1.40	1.90	0.81
	TECH	1.25	2.63[*]	1.87	2.13	1.01
Criterion	WORK	0.09	4.05[*]	2.51	6.92[***]	0.51
Variables:	DISA	0.67	0.94	0.25	2.82[*]	1.35
Job Satisfaction	EARN	1.17	1.71	0.27	1.38	1.50
	ADVA	3.36[**]	1.92	0.85	0.16	1.40
Criterion	PERF	0.84	1.53	0.04	2.47	0.11
Variables:	PROD	1.77	0.85	2.31	0.71	0.07
Performance	EFFO	2.72[*]	1.92	0.42	2.51[*]	0.9
Significance level:
[*]p < .05 level [**]p < .01 level [***]p < .001 level

H₁₀:

American IS managers experience a generally higher level of job satisfaction than Korean expatriate IS managers. The protestant ethic would place more emphasis on striving for more than is currently possessed. On the other hand, Confucianism would emphasize contentment with what one has now. This would likely provide a higher level of job satisfaction (Kerlinger, 1978). Level of overall satisfaction of IS managers is positively related to the uncertainty avoidance. Their correlation was very strong at a significance level of 0.0001. Motivation for Korean IS managers traditionally comes by personal and individual security. This can be found in wealth and especially in hard work. On the other hand, American IS managers are motivated by individual success, in the form of wealth, recognition and self-actualization. Mean values were significantly different as shown in Table 3. Thus testing of the hypothesis was supported by the data analysis.

H11:	Korean IS expatriate managers are less satisfied with their organizational involvement than American IS managers. Korean IS managers would likely be less satisfied with their jobs than American IS managers. Strong work values raise expectations and thereby the worker is less satisfied with the existing level of reward (Cole, 1979; Lincoln & Gerald, 1978). The gap between expectation and achievement accounts for relative dissatisfaction. Using a T-test and the ANOVA test, testing organizational involvement in relations to job satisfaction was positive. Thus, the hypothesis was supported by the result.
H12:	IS managers with different cultural backgrounds acquire different expectations regarding work organizations. For American IS managers, for ANOVA test, criterion variables were tested against the organizationally mediated variables. All the variables were significant at the 0.0001 level. For Korean IS managers, for ANOVA test, criterion variables tested against the organizationally mediated variables were tested against the organizationally mediated variables. All the variables were significant at 0.0001 level too. Therefore, this hypothesis was supported. In addition, this hypothesis was supported in the literature (Haire, Ghiselli, & Poter, 1966; Hofstede, 1980, 1984).
H13:	Masculine cultures are more effective than feminine cultures in absorbing and diffusing imported IS technology in organizational contexts. Masculine societies' cultural values in more traditional societies sets a limit to the technology transfer possibilities compared to that of feminine societies. Crowley (1973), Herzberg (1957; 1959) and Hofstede (1980, 1984) explained that there are sex differences in work goals. Masculine cultures emphasize advancement, training, up-to-datedness and working on problems central to the organization. On the other hand, feminine cultures emphasize friendly atmosphere, position security, physical conditions, cooperation and co-worker relations. Korean society is more feminine, and American society is masculine (Manhardt, 1972). Herzberg (1957; 1959), Crowley, Levitin, and Quinn (1973), and Manhardt (1972) argued that more important for masculine culture were advancement and earnings. On the other hand, for feminine culture, freedom, coworkers, clearly defined responsibilities, working hours and working conditions, and ample leisure time were important variables. Testing the effectiveness of diffusing and absorbing IS technology in masculine and feminine culture was supportive. Thus, the test from ANOVA and T-test supported the hypothesis.
H14:	Organizations located in individualistic cultures are more successful than organizations located in collectivistic cultures in their propensity to absorb and diffuse imported IS technology. Technologies developed in American individualist settings assume an individualist mentality in IS managers and workers (Hofstede, 1980, 1984, 1983; Triandis, 1971, 1989). On the other hand, the collectivist value pattern in more traditional societies sets a limit on the technology transfer possibilities. To test this hypothesis, the mean value of variable TECH was used: 3.73 and 3.09 for Korean and American IS managers respectively. The variable TECH was significant at 0.0001 levels. Also the variables deciding masculinity such as VARI (0.0001), DEFI (0.0001) except for DISA were significant statistically. The result implies that Korean society or Korean IS managers are low in individualistic settings. On the other hand, American IS managers were high in their individualism as expected through the literature (Hofstede, 1980, 1984; Hofstede, 1983). As a result, the data analysis supported the hypothesis.

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