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MBA调查

The Competitive Advantage of Foreign Languages and Cultural Knowledge

CHRISTINE UBER GROSSE

Department of Global Business

Thunderbird,The Garvin School of International

Management

Glendale,AZ85306

Email:grossec@https://www.doczj.com/doc/043858910.html,

This study presents the results of an electronic survey of2,500randomly selected alumni from the graduating classes of1970through2002of Thunderbird,The Garvin School of Interna-tional Management.Of the2,500alumni,581responded.Thunderbird required a minimum of4semesters of foreign language for graduation.The survey concerned whether or not the alumni had received a competitive advantage in their careers from their foreign language skills and cultural knowledge.The vast majority of the respondents acknowledged that both foreign language skills and cultural knowledge had benefited them in their professional lives.

Slightly more of them reported receiving an edge from their cultural skills(89%)than from their foreign language abilities(82%).The research results provide empirical data on how members of the U.S.and international business communities perceive the value of foreign language and cultural knowledge to their work.

IS ENGLISH ENOUGH FOR DOING INTER-national business today?Do proficiency in for-eign languages and understanding of different cultures give business people an edge in the global economy?The term global economy implies a business environment where competition among companies regularly crosses national bor-ders.In a world where many believe that English is the language of international business,what advantages have executives gained by knowing foreign languages?This research reports the re-sults of an Internet-based survey on the competi-tive advantage of foreign language and cultural competence for graduates of Thunderbird,The Garvin School of International Management,a business school.

The survey asked2,500alumni whether their foreign language skills and cultural knowledge had given them a competitive advantage at work. Of the581respondents,82%gained a competi-tive advantage in business from their foreign lan-guage skills.Even more,89%,received an edge from their knowledge of other cultures.Although competitive advantage is difficult to quantify, many Thunderbird alumni defined in specific terms the edge that foreign languages and cul-tures have given them in their careers.

The alumni who participated in the study all graduated from Thunderbird between1970and 2002with a master’s degree in business adminis-tration(MBA)/international management.In 2002,Thunderbird was ranked first among grad-uate schools in international business in the United States by U.S.News and World Report(April 15,2002)and first worldwide by the Wall Street Journal(September9,2002).For over50years, all graduates have been required to take a mini-mum of4semesters of foreign language or dem-onstrate equivalent proficiency.Recently,in 2002,Thunderbird instituted a controversial nonlanguage track to accommodate students who choose not to study a second language. However,most of the1,100graduate students currently attending Thunderbird are enrolled in the language track.

Thunderbird’s foreign language requirement is rare among graduate business schools,whose administrators generally are reluctant to require subjects that are not directly related to business. Thunderbird has also earned recognition for its

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unusual tripartite curriculum,which requires coursework in international business,foreign languages,and international studies. BACKGROUND FOR THE STUDY

The impetus for this research came in re-sponse to a comment overheard at Thunderbird that,“English is the language of international business today.Foreign languages aren’t neces-sary anymore.”How true is this statement? Would monolingual or marginally bilingual peo-ple know what they were missing by not knowing a foreign language or culture?Clearly,the ques-tion needed to be addressed by people who had second language and cultural skills as well as business experience.

An opportunity to pursue the research came in February,2002,when a small seminar on re-search priorities in business language education was held at The University of California,Los An-geles(UCLA).Russ Campbell,then Professor Emeritus of Applied Linguistics and Teaching English as a Second Language(TESL)at UCLA, organized the conference with the sponsorship of the Center for International Business Educa-tion Research(CIBER),which is funded by Title VI of the U.S.Department of Education.He in-vited10business language faculty,primarily from universities with CIBERs,to identify and discuss the most pressing research issues in busi-ness languages(Campbell,2002;Grosse,2002). The author offered the following research question to the group:Do foreign language skills and cultural knowledge give business executives a competitive advantage in their careers?The participants expressed interest in the project, made suggestions,and gave encouragement.A month later,the author received a research grant from the Thunderbird Research Center to study the issue.

Other studies have shown the positive atti-tudes of students toward foreign language study (Roberts,1992)and the relationship between foreign language study and interest in interna-tional business careers(Robbins,Abramson,& Hollingshead,1998).Prior research has also shown that companies have a demand for em-ployees with foreign language and cultural skills (Grosse,1998;Hedderich,1997;Kenny& Sheikh,2000;Schorr,2000;Vande Berg,1997). In the American business press,a number of arti-cles have focused on the need for U.S.business people to learn other languages(Frook,2000; Griffith&Ferguson,2000;Josefak,2000;Peter-son,2002;Stokely,2000).The same theme has appeared in the British press concerning the dearth of language skills among U.K.business people(Coleman,2000,2002;“Foreign Lan-guage Skills,”2002;Hancock,1999;“Parlez-vous anglais?”2000;Pickard,1999;Whettingsteel, 1999).

Rationale for the Study

To date,no empirical study has investigated whether foreign language and cultural knowl-edge give business executives an advantage in the workplace.The related benefits could be some-what intangible and difficult to quantify.Previous studies have looked into recruiter demand for foreign language skills(Grosse,1998;Kumayama &Makita-Discekici,1999),the economic utility of foreign languages(Grosse,Critz,&Tuman, 1998),American and European perspectives on Languages for Specific Purposes(LSP;Grosse& Kingscott,1991),and the evolution of LSP (Grosse&Voght,1991).Several books have fo-cused on issues in business languages,particu-larly those edited by Fryer and Guntermann (1997),Loughrin-Sacco and Abrate(1998),and Schorr(2002).

Most MBA programs do not require foreign language study for entry or exit.Of the109MBA programs that Koch(1997)surveyed,only29% had foreign languages available to their students. None of the programs required foreign language proficiency for entry or exit.Out of the20MBA programs that offered foreign languages,19had a master’s degree in international business or an international business concentration.

Robert Grosse,Thunderbird CIBER director, conducted an email survey of the directors of the 29CIBER institutions in July,2003.He asked,“Does your MBA program,or any sub-compo-nent of it,have a foreign language requirement for program entry or exit?If yes,would you please describe the requirement?”Of the29busi-ness schools,17responded to the survey.Only4 had a foreign language exit requirement for subcomponents of the MBA that are related to in-ternational business:the University of Memphis, the University of Hawai‘i(whose Japan-and China-focused MBA programs include language training but do not have a specific competency requirement),the University of Colorado at Den-ver(the Master of Science in International Busi-ness[MSIB]and joint MBA/MSIB programs require intermediate level proficiency),and Thunderbird(Track1program).Florida Inter-national University was planning an exit foreign language requirement.In general,CIBER insti-

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tutions provide instruction in critical foreign lan-guages needed to promote understanding of the cultures and customs of U.S.trading partners. CIBER programs include interdisciplinary pro-grams that incorporate foreign language training into the business curriculum and intensive lan-guage programs designed to enhance the inter-national skills of the business community. Thunderbird has had a foreign language re-quirement for many years.Since it opened in 1946,its graduates have left the school with the requisite4-semester minimum of foreign lan-guage courses or their equivalents.As a result, the alumni in the sample possess a certain level of foreign language proficiency and cultural knowledge.In addition,most of the respondents work in business-related areas.A few of them are employed in the public sector,as well as in edu-cation.Thunderbird alumni make good subjects for the research,given their foreign language and cultural competence,master’s degrees in in-ternational business,and typical employment in business-related fields.Presumably,many of these alumni have direct personal knowledge of whether foreign language and cultural knowl-edge have added value to their careers. Research Questions

In the business world,competitive advantage re-fers to the edge that a company or individual has over competitors.It can mean lower costs of goods and services,higher quality,better service, improved production methods,faster distribu-tion systems,more efficient information ex-change,and so forth.In terms of language and cultural knowledge,competitive advantage re-fers to the perceived and real benefits that set apart people who possess them.What experi-ences,opportunities,rewards,recognition,and personal satisfaction come to people as a result of their foreign language proficiency and cul-tural understanding?To find out,the research addressed the following questions.

1.What languages do Thunderbird graduates speak,and how did the alumni acquire their for-eign language skills and cultural competence?

2.What competitive advantage do foreign lan-guage skills and cultural competence give execu-tives at work?

3.How have companies recognized and re-warded foreign language and cultural compe-tence of alumni?

4.How do alumni use their foreign language skills and knowledge of other cultures at work?

5.What are the future plans of alumni for for-eign language and cultural study? METHODOLOGY

The Survey

The survey instrument was developed in the winter of2002and piloted in January,2003,by the school’s North American and European Alumni Councils.From the two councils,15 members offered comments and suggestions, many of which the author incorporated into the final version of the survey.Dr.Anne String-fellow,assistant professor of global business,rec-ommended https://www.doczj.com/doc/043858910.html, as the Internet-based software program to handle survey development, delivery,and data reports.

The total alumni population from the first graduating class of1947through the class of 2002was33,053.The2,500member target group was randomly selected from Thunderbird graduates of the classes of1970through2002, with an even percentage taken from each class. With the support of Anne-Marie Nelson,Vice President of Alumni Relations,the Office of Alumni Relations provided the email addresses of these2,500alumni.On February7,2003,the author sent an email message to the alumni invit-ing them to participate in the survey.To take the survey,the respondent clicked on a link within the email that led to a Web site on the Internet. The responses were anonymous and could not be traced back to an email address.(For survey and responses,see the Appendix.)

Within5days of sending out the email link to the survey,almost500alumni had completed it. https://www.doczj.com/doc/043858910.html, automatically tabulated the re-sults and produced detailed reports and charts as the responses came in.By the end of the10-day response period,581alumni had completed the survey.Of those respondents,246wrote addi-tional comments.After subtracting the157in-correct email addresses from the2,500sent,the 581completed surveys represented a response rate of24.8%.

Demographics of the Sample

The demographics of the2,500person sample matched those of the general alumni population well.The gender distribution of the581respon-dents mirrored that of the entire sample,with 71%male and29%female.The distribution of the respondents’ages fell into a bell curve,with about half(47%)in the35to44age group,and

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about one fourth each (23%to 24%)in the 25to 34and 45to 64age ranges.Fewer than one tenth (6%)of the respondents were 55to 64years old.None was under 25or over 65(see Appendix).Every class from 1970through 2002was repre-sented in the survey,with participation ranging from a low of 0.7%of total participants from the classes of 1971,1978,and 1989,to a high of 7%from the 1991and 1993classes.

Most respondents (70%)were natives of the United States,with others coming from Europe (11%),Latin America (9%),and Asia (7%).Cor-respondingly,70%of the respondents counted English as their native language,whereas 9%claimed Spanish as their mother tongue.

Where are the alumni based?About 66%of them work in the United States,whereas 17%are based in Europe.Fewer than one tenth each work in Asia (8%)and Latin America (7%).The Thunderbird alumni office did not have ad-dresses for 18%of the alumni.(See Figure 1.)This job distribution of the respondents parallels that of the total alumni group:North America (62%);Europe,Middle East,Africa (7%);Asia/Pacific (6%);and Latin America (4%).

With respect to income,slightly over one fifth of the respondents had annual incomes in both the $75,000to $99,999(n ?125)and $100,000to $149,999(n ?135)ranges.About 15%of the respondents (n ?84)earned $50,000to $74,999per year.Just over 10%of them (n ?60)had an-nual earnings of $200,000and over.Slightly fewer than 10%of the respondents (n ?54)re-ported income in the under $50,000range or the $150,000to $199,999range (n ?53).

The respondents worked in firms of all sizes.About one third worked in large companies with over $1billion in annual sales,whereas another third was engaged in small businesses with an-nual sales of under $10million.One fifth of the respondents were employed in businesses with $10to $100million in sales.Slightly under one fifth of the respondents worked for medium-sized companies with sales between $100million and $1billion.A few worked in education and the government/nonprofit sector.

In terms of job title,the alumni held positions as manager (23%),director (15%),entrepre-neur/business owner (12%),vice president (11%),president/CEO (7%),supervisor (3%),

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FIGURE 1

Comparison of Native Region and Job Location of Respondents

and assistant manager(3%).About one fourth had other positions that were not listed in the survey.

The respondents worked in many different in-dustries,with the largest representation in bank-ing/financial services(19%),technology(11%), consulting(11%),industrial products/manufac-turing(8%),consumer products(7%),health care/pharmaceutical industry(7%),govern-ment/nonprofit(6%),and telecommunications (4%).

With respect to job function,the distribution of respondents was spread out among20functional areas.The largest groups of alumni worked in general management(13%),marketing/brand management(12%),sales/sales management (11%),business development(8%),finan-cial/investment management(7%),corporate finance(6%),consulting(6%),project manage-ment(6%),and account/relationship manage-ment(4%).The lists of industries and job func-tions used in the survey were obtained from Thunderbird’s Career Management Center. The majority(89%)of the respondents stud-ied a language while they earned their master’s degrees at Thunderbird.The rest were able to waive the language requirement due to prior knowledge or study.Four semesters or the equiv-alent in foreign language were required at Thun-derbird from1948through2002.The cur-riculum at Thunderbird focused on teaching business language from beginning to advanced levels.The courses were designed to help stu-dents develop oral and written communication skills,business vocabulary,and cultural knowl-edge.For teaching materials,the faculty used business language texts,case studies,videos, business news articles,the Internet,and corpo-rate Web sites.

RESULTS OF THE SURVEY

Research Question1

What languages do Thunderbird graduates speak, and how did the alumni acquire their foreign language skills and cultural competence?

Many graduates of Thunderbird are multilin-gual.On the survey,they were asked to indicate all foreign languages that they spoke.Survey choices were limited to the languages that were taught for years at Thunderbird:Arabic,Chi-nese,English,French,German,Japanese,Portu-guese,Russian,and Spanish.An“Other”cate-gory allowed respondents to write in languages that were not on the list.Results show that the greatest percentage of the respondents speak Spanish(50%),followed by French(37%), German(25%),Portuguese(14%),Japanese (11%),Chinese(9%),Russian(2%),and Arabic (1%).Most respondents speak several lan-guages:one foreign language(38%),two(31%), three(18%),four(9%),or five or more(3%).A higher percentage,54%,of nonnative speakers of English(NNSE)speak three or more foreign languages compared with21.3%of native speak-ers of English(NSE;see Appendix).

The respondents identified the three most im-portant sources for acquiring the one foreign language that was most helpful to them at work. Most alumni,over70%,identified living abroad as the most valuable source for learning a for-eign language.Next in importance were other school or classroom setting,Thunderbird,travel,and family or friends.A comparison the responses of NSEs and NNSEs reveals that about the same percentage(over70%)indicated that living abroad helped them learn their foreign lan-guages.A higher percentage of NSEs than NNSEs named Thunderbird as a place where they learned foreign languages(see Figure2). In their comments,several respondents em-phasized the importance of study abroad compo-nents in a university’s language program.

I believe that any Japanese language program must include a1-or2-month stay in the country after the first3months of training.

I think you have to live in the country to really learn the language.

Languages are learned in the country,in the cul-ture...if this type of environment can be created in the educational system then learning of the lan-guage is strengthened.

Research Question2

What competitive advantage do foreign language skills and cultural competence give executives at work? The majority of those surveyed responded that foreign language skills(82%)and cultural knowl-edge(89%)gave them a competitive advantage in the workplace.Over half of them(53%)claimed a significant advantage from their language skills. Another28%believed they gained some competi-tive edge,whereas18%said they received none. These figures give strong evidence of the value of foreign languages and cultural competence in the workplace.In their comments,the alumni gave examples of how foreign languages and cul-tural knowledge had benefited them and their ca-reers.Two respondents said:

Christine Uber Grosse355

Language skills and the ability to adjust to multiple cultures raise the level of effectiveness significantly.It becomes much easier to “get things done,”and lowers the stress level associated with being an expat to manageable proportions.

Language and cultural skills are mandatory for local acceptance and setting one apart in a foreign set-ting.Those that do not make an attempt to learn the language are looked down upon not only by the locals,but also by the expatriate community that has taken the time to learn the language and with it,the culture.

Data analysis suggested that the better an alum-nus knew a foreign language,the more likely it was to be helpful at work.A large percentage (64%)of the respondents self-reported a high level of proficiency in these languages.One fourth of them self-described their language com-petence as like a native ,while 40%rated them-selves as fluent in most business and social situations .Over one fourth communicate fairly well in the sec-

ond language.Only 8%reported a basic survival level,and 2%could say only a few words or phrases.A comparison of the the foreign language profi-ciency of NSEs and NNSEs reveals that both groups have about the same percentage of people who reported being fluent in most business and so-cial situations .However,48%of the NNSEs re-ported like a native in proficiency compared to just 14%of the NSEs.In addition,higher percent-ages of NSEs than NNSEs had self-reported profi-ciency at the lower three levels (see Table 1).An analysis of the survey results finds a strong relationship between reported language profi-ciency and competitive advantage (v 2?158.587,df ?8,p ?.01).Many people who reported pro-ficiency at the two higher levels,like a native and fluent in most business and social situations,re-ported that their foreign language skills have given them a significant competitive advantage at work.A number of people with language skills at the lower three levels,can communicate fairly

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FIGURE 2

How Native Speakers of English and Nonnative Speakers of English Learned Foreign Languages

well,basic survival level,and a few words or phrases, reported no competitive advantage from foreign languages.The data suggest that the better one believes he or she knows a foreign language,the more likely the language is to be helpful on the job.In addition,they suggest that the lower the reported proficiency level,the less likely a per-son is to derive a competitive advantage from the foreign language skills.See Table2for a compar-ison of foreign language proficiency and com-petitive advantage.

Several executives mentioned this relationship in their comments:

I have found that language skills are not as impor-tant in business unless one is truly fluent in the lan-guage.My language skills have never been good enough to negotiate in,but they gave me an under-standing of the people I was negotiating with,and

even a few words of the language gave the people I was doing business with some comfort that I was in-terested in them and their way of business.

I don’t speak Spanish well enough for there to have been any value or different opportunities for me. According to other comments received,the languages studied at Thunderbird did not always prove relevant to the business career.Realizing that it was impossible to predict where their ca-reers would take them,some alumni wrote about the disconnect between the language they stud-ied at Thunderbird and the language they needed in the workplace.For example,one re-spondent stated:“The reason my Thunderbird language skills were not of use during my career is because the language studied,Spanish,had no relevance to my assignments in the Middle East, Asia,and the UK.”

Christine Uber Grosse357 TABLE1

Foreign Language Proficiency of Native and Nonnative Speakers of English

Native Speaker Nonnative Speaker

Proficiency Level of English of English Total Like a Native5580135

(13.7%)(47.9%)(23.7%) Fluent in Most Business and15968227 Social Situations(39.6%)(40.7%)(39.9%) Can Communicate Fairly Well13514149

(33.6%)(8.4%)(26.2%) Basic Survival44448

(10.9%)(2.4%)(8.4%)

A Few Words/Phrases9110

(2.2%)(0.6%)(1.8%) Total402167569

(100.0%)(100.0%)(100.0%) TABLE2

Comparison of Foreign Language Proficiency and Competitive Advantage

Competitive Advantage of Foreign Languages

Proficiency Level Significant Some None Total Like a Native1051812135

(34.0%)(11.0%)(13.0%)(24.0%) Fluent in Most Business and1505717224 Social Situations(49.0%)(35.0%)(18.0%)(40.0%) Can Communicate Fairly Well456636147

(15.0%)(41.0%)(38.0%)(26.0%) Basic Survival2212346

(.01%)(13.0%)(24.0%)(8.0%) A Few Words/Phrases30710

(.01%)(0%)(.07%)(2.0%) Total Number of Respondents30516295562

(100.0%)(100.0%)(100.0%)(100.0%)

Concerning which foreign language was most helpful to alumni at work,Spanish (31%)and English (30%)got the most votes,followed by Other (10%),German (9%),French (8%),Japa-nese (5%),Chinese (3%),Portuguese (3%),Russian (1%),and Arabic (?1%).For 80%of the NNSEs,English was the most helpful foreign language at work,followed by Spanish (10%),French (2%),and German (2%;see Figure 3).Although the language they studied at Thun-derbird was not always the most useful one later on in their careers,most respondents reported that their Thunderbird language studies had been of great (17%),significant (22%),or some (29%)value.Other respondents found their studies of little value (13%),no value (9%)or they did not study a foreign language at Thunderbird (11%).The comments included criticism of and praise for their graduate school language experi-ence.Criticism generally related to a specific pro-fessor or language class taken at Thunderbird.One typical comment reflecting praise of the program was “The language classes were proba-bly the most beneficial out of all the courses I took at Thunderbird.”

It is generally believed that language study provides culture knowledge as well as language

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FIGURE 3

Comparison of Most Helpful Foreign Languages and Cultures at Work

TABLE 3

Cultures Other than Their Own with Which Respondents Are Familiar

Native Nonnative Speakers Speakers Culture

of English of English Spanish/Latin American 23762(57.4%)(36.9%)American/English 57155(13.8%)(92.3%)Other 11834(28.6%)(20.2%)German 13938(33.7%)(22.6%)French 13254(32.0%)(32.1%)Japanese 9729(23.5%)(17.3%)Chinese

8129(19.6%)(17.3%)Portuguese/Brazilian 6725(16.2%)(14.9%)Russian 2110(5.1%)(6.0%)Arabic

2712(6.5%)(7.1%)Total Respondents

413168(100.0%)

(100.0%)

proficiency.In the survey,the alumni respon-dents indicated cultures other than their own with which they were familiar (see Table 3).The largest percentage of them (52%)reported having an understanding of Spanish or Latin American cultures.Other respondents were fa-miliar with the following cultures:American or English (37%),French (32%),German (31%),Japanese (22%),Chinese (19%),Portuguese (16%),Arabic (7%),and Russian (5%).See Fig-ure 4for a comparison of languages and cultures that are familiar to the respondents..Approxi-mately equal percentages of NSEs and NNSEs (about 32%)are familiar with two cultures other than their own.

The respondents identified which cultural knowledge helped them the most at work.About a third of the NNSEs cited American or English culture,whereas over one fourth considered a knowledge of Spanish or Latin American culture to be the most valuable.The rest benefited most from their understanding of cultures related to German (9%),Japanese (8%),Chinese (8%),other cultures (8%),French (6%),Japanese (5%),Chinese (3%),Portuguese/Brazilian (1%),Arabic (1%),and Russian (1%).The majority of the respon-dents checked more than one culture.

Most of the alumni (84%)reported a high degree of familiarity with the one culture that helped them the most at work.They considered their level of familiarity with these cultures to be:like a native (28%),very familiar (56%),and some-what familiar (14%).Only 1%responded a little familiar and 0.18%were barely familiar with the culture.

The majority of the respondents (89%)re-ceived a significant or some competitive advantage at work from their cultural competence.Almost half (48%)of them gained a significant competi-tive edge,whereas 41%of them acknowledged receiving some competitive advantage.Only 11%of the participants derived no competitive advan-tage from cultural understanding.(See Figure 5.)One respondent made the following com-ment on the importance of cultural understand-ing to business:“Cultural understanding,and the enhanced cultural understanding that lan-guage studies provide,is vital to success in the in-ternational business community.”

An interesting relationship exists between in-come and competitive advantage realized from cultural knowledge (v 2?32.107,df ?12,p ?.01).Many of the respondents whose annual in-come places them in the highest categories of

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FIGURE 4

Comparison of Foreign Languages Spoken and Cultural Familiarity

over $200,000(10%)and $150,000to $200,000(9%)reported a significant competitive advan-tage from their cultural knowledge.In contrast,many of those who earn $50,000to $75,000per year (15%)reported no competitive advantage from their cultural knowledge.

Another relationship worthy of note occurs be-tween job title and competitive advantage from cultural knowledge (v 2?51.880,df ?14,p ?.01).Many respondents who hold positions as president/CEO (7%),vice president (11%),and busi-ness owner/entrepreneur (12%)report a significant competitive advantage rather than some or none ,due to their cultural knowledge.

When in a Career Is Language Most Helpful?The alumni indicated when in their professional lives foreign languages have been most important,checking all responses that applied.The results show little difference in the time period when languages are most helpful.The responses were as follows:when I was hired (40%),early years (44%),mid career (33%),and currently in my career (46%).Several people commented on how their language skills helped them to get their first job:

Without my language and cultural skills,I would not have been hired for the job I have now!

Without a foreign language it would have been almost impossible for me to start a career on con-tinental Europe.My first job was with Price-waterhouseCoopers in Prague,which hired me pri-marily because of my language skills.The ability to

speak three languages is very uncommon for an American,but not so in other countries.

In their comments,several alumni reported receiving value from languages early in their ca-reers,even though they no longer use them:

My language skills truly helped me early in my ca-reer when I was working in International Banking.I have been out of the international workplace for the past 5years and have been involved exclusively in a domestic real estate development https://www.doczj.com/doc/043858910.html,nguage skills were of great value in the early part of my career.For the past 12years,I have not used foreign languages in my career.

Time Spent in International Business.Given the high percentage of alumni who acknowledged that language and cultural skills have given them a competitive advantage at work,one would ex-pect most alumni to spend a majority of their time on international business (IB).The respon-dents did not indicate this distribution of their time:About half of them spend 50%or more of their time on IB,and half spend less than 50%.Specifically,one third of them devote most their time (75%to 100%)on IB,while another third spend little time (0%to 25%)on it.

A significant relationship exists between the time spent in I

B and competitive advantage from language skills (v 2?119.022,df ?6,p ?.01)and time spent in IB and competitive advantage from cultural knowledge (v 2?100.673,df ?6,p ?.01).Many of those respondents who dedi-

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FIGURE 5

Competitive Advantage of Foreign Language Proficiency and Cultural Knowledge

cate most of their time(75%to100%)to IB re-ported a significant competitive advantage from their language and cultural skills.Conversely, many who spend only0%to25%of their time working in IB reported that they receive no com-petitive advantage from language and cultural skills(see Table4).

Another relationship exists between job loca-tion and time spent in IB(v2?46.010,df?3, p?.01).A number of respondents whose jobs are based in the United States spend0%to25% of their time on IB.Quite a few people whose jobs are located outside the United States dedi-cate75%to100%,or50%to74%of their time on IB.Higher percentages of alumni with non-U.S.-based jobs spend50%to100%of their time in IB than alumni whose jobs are based in the United States(see Table5).

One respondent commented:“Speaking Span-ish and studying and living in Latin America have made my chances of business success increase by 50%.In Latin America,it is a relationship-based business environment.”Another wrote,“Speak-ing Spanish is a MUST while living in Miami.I use it at work to speak with my co-workers in the of-fice and with co-workers and customers interna-tionally.”

Research Question3

How have companies recognized and rewarded for-eign language and cultural competence of alumni? How do companies value and reward employ-ees’foreign language skills and cultural knowl-edge?Thunderbird alumni reported that com-panies reward their foreign language skills in a variety of ways.Over half of the respondents (302)checked more than one way that their companies valued their skills,108checked two ways,and70respondents marked three ways. Fewer than one third(31%)of the respondents reported that their companies make no acknowl-edgment of value of their foreign language ex-pertise.The alumni indicated that they received the following corporate rewards and recognition for their foreign language skills:travel opportuni-ties(41%),overseas assignments(33%),written or oral recognition(30%),promotion(18%),and raise (14%).

The following comment shows how one indi-vidual’s company took advantage of his language skills.

I studied Arabic at Thunderbird.I waived the lan-guage requirement because of fluency in French and already spoke Italian.I know my language skills helped me in job interviews with banks and getting me a higher salary.I went to work for Chase Manhattan Bank in New York and was quickly as-signed to French West Africa and the Italian corre-spondent banking area because of my language skills in addition to my credit skills.

Another respondent took a dim view of how https://www.doczj.com/doc/043858910.html,panies ignore the value of languages and cultures:“I believe American firms continue to

Christine Uber Grosse361 TABLE4

Time Spent in International Business versus Competitive Advantage of Foreign Language Proficiency and Cultural Knowledge

Competitive Advantage

Time Spent in

International Business FL C FL C FL C FL C 75%–100%1481292956114188189 50%–74%535624291138888 25%–49%40332734667373 0%–25%6356801157547281218 Total Respondents30427416023410360567568

Significant Some None Total

TABLE5

Time Spent in International Business versus

Job Location

Job Location

Time Spent in Outside

International United United

Business States States Total

75%–100%10089189

(26.5%)(45.9%)(33.0%)

50%–74%484088

(12.7%)(20.6%)(15.4%)

25%–49%482674

(12.7%)(13.4%)(12.9%)

0%–25%18239221

(48.1%)(20.1%)(38.6%)

Total378194572

Respondents(100.0%)(100.0%)(100.0%)

disregard the value of foreign language study and cultural studies,and I believe American firms will continue to do so at their peril and loss.”According to the alumni responses,corporate rewards for cultural competence followed pat-terns similar to those for foreign language skills. The most common form of corporate reward for an executive’s cultural knowledge was travel oppor-tunities(39%).Other corporate forms of recogni-tion included:overseas assignments(32%),written or oral recognition(32%),promotion(18%),and raise(12%).Similar to the responses obtained in the foreign language question,over half of the re-spondents(314)checked just one way in which the company rewarded cultural skills,and109 checked two.About32%of the alumni’s compa-nies give no acknowledgment of value for cultural competence,a percentage that is close to the per-centage of companies that place no value on for-eign language competence(see Figure6).One individual had this comment concerning how companies value cultural knowledge:

Generally find that cultural awareness is critical—but is not valued by most organizations directly.It impacts by enabling one to be more effective,but

this is more of an intangible benefit that is hard to quantify and directly associate with promotions/ progression.

Many alumni described the benefits that they have derived from their knowledge of foreign language and cultures.Their additional com-ments expressed how they feel about the impor-tance of language and culture.

The benefits,though primarily intangible,of speak-ing a foreign language and understanding other cultures are not rated highly enough.I once gained the trust of a Swedish executive by speaking Spanish with him.He had spent his youth in Argentina and was more comfortable speaking Spanish than En-glish.I had a similar experience with a Japanese exec. The decision to study Japanese at Thunderbird pro-foundly changed my life,creating invaluable oppor-tunities both commercially and socially.

Many alumni reiterated the importance of know-ing another language in their comments.Some examples appear below.

Speaking more than one language is a must in to-day’s world,regardless of country of origin or field of endeavor.

362The Modern Language Journal88

(2004)

FIGURE6

Comparison of How Company Rewards Foreign Language Proficiency versus Cultural Knowledge

Learning a foreign language is extremely helpful to learning further languages as it changes or trains one’s mind set to be more open and flexible. Foreign language skills are more than understand-ing another language—they train the mind to deal with imprecise and often vague communication and information.

A strong correlation existed between an indi-

vidual’s self-reported degree of proficiency in

the foreign language or knowledge of a culture

and a company’s recognition value of these skills

(v2?70.639,df?4,p?.01).For example, many employers reward and recognize the skill

of respondents who reported that they speak a

foreign language like a native or are fluent in most

business and social situations.A number of employ-

ers of people who rated themselves at the three

lower levels of proficiency(can communicate fairly

well,basic survival level,a few words or phrases)did

not acknowledge the value of these skills.

A very strong relationship existed between

companies that reward their employees’foreign

language skills and employees who reported a

competitive advantage from these skills(v2?249.253,df?2,p?.01).Statistical results showed a similar relationship between the re-spondents whose companies value cultural knowledge and the respondents who realize a competitive advantage from their cultural knowl-edge(v2?155.381,df?2,p?.01). Although the study focused on professional competitive advantage,for many alumni,the personal advantages mattered as much,if not more.In their comments on the survey,several individuals expressed the personal enrichment that they have derived from foreign languages and cultural understanding.This satisfaction is reflected in the following comments.

Foreign languages are a labor of love and what they can return to someone is truly priceless.

While I value this knowledge in my business life,I feel that the study of language has added an incredi-ble richness to all facets of my life.There is so much of the world’s beauty that I would miss without even knowing,had I not studied language from an early age.It literally opened up entire new worlds for me. Language and cultural studies have significantly en-riched my career as well as personally and spiritu-ally.

Knowing another language is equal to gaining an-other soul in the richness and depth it adds to my life.

Their language learning and cultural under-

standing made an important difference in their

lives,not just in their professional careers.Al-though this study focused on the competitive advantage of foreign language and cultural knowledge in business,many alumni perceived benefits in other aspects of their lives as well. Research Question4

How do alumni use their foreign language skills and knowledge of other cultures at work?

The survey respondents use their language at work for different purposes including:conversa-tion(81%),meetings(62%),email(59%),presenta-tions(52%),negotiations(47%)and reports(37%). Many respondents(171)checked all six items, whereas137of them checked only one item. Only14%of the respondents don’t use foreign language at work.

Most alumni also indicated ways in which their cultural knowledge has helped them at work, checking the multiple ways that applied:(a) feel comfortable with people and culture(86%), (b)understand the business environment (77%),(c)gain respect and credibility(65%), (d)function better in country(66%),(e)reduce chance for misunderstanding(68%),(f)work on multinational teams(56%),and(g)enhance negotiation success(53%).About30%of the re-spondents(177)checked all seven ways.Only 5.5%responded that their cultural knowledge has not helped them at work.

There is considerable variation in how often the respondents use their foreign language skills at work.Slightly over half use their skills daily (38%)or frequently(13%),whereas slightly fewer than half work with foreign language occasionally (15%),seldom(21%),or never(13%).In their comments,several alumni explained that their responses to the survey did not reflect accurately how much they valued their languages.For ex-ample,although they replied to survey questions that they did not use a foreign language or cul-tural knowledge often at work,if at all,they stated that they still valued these skills,as seen in the following comments.

Though I don’t often use my language skills cur-rently,at work they know I can,and that sets me apart.Actually,it makes me part of the club,be-cause many of us here have knowledge of other lan-guages and cultures.

Although I have not directly used my Chinese in my career,it does not diminish the value I place on it or the value of understanding culture and language along with business.

I believe that language skills are very valuable and will become only more so.It has not affected my ca-

Christine Uber Grosse363

reer because I am an entrepreneur/President.I wish my language skills were better and that I had the opportunity to use a foreign language more of-ten.

My language skills are extremely valuable to me per-sonally.Unfortunately,I have not had an opportu-nity to utilize them in my career.That does not mean,however,that I don’t believe language skills are important.I would study more if I could.Although I don’t frequently use my Spanish lan-guage skills,the knowledge of another language greatly enhances my credibility with all foreign counterparts and clients.

Foreign language skills do not play a large role in my CURRENT daily job responsibilities.However,language and cultural skills have and will increase my chances for rapid advancement as my company looks for senior management candidates.

In contrast to the application of language skills,how often do the Thunderbird alumni use their cultural knowledge?Most alumni reported regu-lar use:either daily (44%)or frequently (26%).An-other 17%said they apply it only occasionally .The minority apply their cultural knowledge seldom (8%)or never (4%)on the job.According to these

results,the respondents tend to use cultural knowledge more often than foreign language skills at work.

Unless you work abroad,https://www.doczj.com/doc/043858910.html,panies do not value foreign language skills.Even then they expect everyone else to speak English.Having said that,I still value that I speak and understand other cul-tures.

I would say that language skills are most useful in a career https://www.doczj.com/doc/043858910.html,nguage skills are not appreciated as much in the U.S.In my career,when I was work-ing in the U.S.my ability to speak Japanese was treated as an interesting skill,but it was a very rare situation where it actually made a difference in my job.Within https://www.doczj.com/doc/043858910.html,panies,I have never seen ability to speak a foreign language result in better pay.

See Figure 7for a comparison of frequency of use of foreign languages and cultural knowledge at work.

Research Question 5

What are the future plans of alumni for foreign lan-guage and cultural study?

Almost half the respondents (47%)had no

364

The Modern Language Journal 88

(2004)

FIGURE 7

Frequency of Use of Foreign Languages and Cultural Knowledge

plans to study another foreign language or to improve their existing skills over the next12 months.In contrast,29%of them planned on studying another language,while24%were con-sidering doing so.Job location had no signifi-cant relationship to their plans to study another foreign language(v2?4.056,df?2,p?.01). Some alumni commented on the reasons behind their plans.

It will be next to impossible in the next decade to use the opportunities arising in markets such as China,without thorough preparation and immer-sion in the language and culture.

I personally feel language is the most important of the skill set enhanced at Thunderbird.I am cur-rently studying Italian intensely for my current job. Which language would these alumni study next for business purposes if they had time?Chinese re-ceived the most votes(25%),followed by Spanish (20%).Other participants would prefer to study French(9%),German(8%),Portuguese(8%),Japa-nese(8%),Russian(4.5%),and Arabic(4.5%). Only9%of the respondents selected none.The re-sponses of the NSE and NNSE groups followed much the same patterns.Similar percentages of NSEs and NNSEs preferred to study Chinese, Spanish,French,Japanese,Russian,and Arabic (see Table6).

When asked which culture they would study for business if they had the time,the alumni made similar choices.Again,the most popular selec-tions were Chinese(30%),and Spanish/Latin Amer-ican(17%).Others preferred to study Japanese (10%),Portuguese/Brazilian(7%),Arabic(6%), French(6%),Russian(5%),and German(3%). About12%of the alumni responded none,indi-cating that they would not study another culture. Similar percentages of NSEs and NNSEs indi-cated that they would study Chinese,French,Por-tuguese/Brazilian,and Russian if they had time (see Table7).

FUTURE RESEARCH

The present survey could be replicated with the alumni of other institutions to compare re-sults.Additional questions for future research might include:What types of preparation did alumni find most useful in their lives after gradu-

Christine Uber Grosse365

TABLE6

Foreign Languages that Respondents Would

Like to Learn

Native Region

of Respondent

Outside

Foreign United United Language States States Total Chinese9844142

(24.4%)(25.3%)(24.7%) Spanish8034114

(20.0%)(19.5%)(19.8%) French361450

(9.0%)(8.0%)(8.7%) German252247

(6.2%)(12.6%)(8.2%) Japanese311445

(7.7%)(8.0%)(7.8%) Portuguese35944

(8.7%)(5.2%)(7.7%) Russian19726

(4.7%)(4.0%)(4.5%) Arabic17926

(4.2%)(5.2%)(4.5%) None371350

(9.2%)(7.5%)(8.7%) Other23831

(5.7%)(4.6%)(5.4%) Total401174575 Respondents(100.0%)(100.0%)(100.0%)TABLE7

Cultures that Respondents Would Like to

Learn About

Native Region

of Respondent

Outside

United United

Culture States States Total Chinese11853171

(29.9%)(31.4%)(30.3%) Spanish/Latin623597 American(15.7%)(20.7%)(17.2%) Japanese322254

(8.1%)(13.0%)(9.6%) Portuguese/291039 Brazilian(7.3%)(5.9%)(6.9%) French231235

(5.8%)(7.1%)(6.2%) Arabic28727

(7.1%)(4.1%)(4.8%) Russian20727

(5.1%)(4.1%)(4.8%) German8816

(2.0%)(4.7%)(2.8%) None551267

(13.9%)(7.1%)(11.9%) Other20323

(5.1%)(1.8%)(4.1%) Total395169564 Respondents(100.0%)(100.0%)(100.0%)

ation?Which aspects of foreign language study were more effective than others?How well does a particular language program develop its stu-dents’sensitivity to the behaviors required to dis-play cultural acumen in business interactions? One could also conduct a survey among man-agers working in different cultures in a variety of areas such as sales,finance,marketing,logistics, and brand management in order to gain spe-cific examples of language use at different levels. How do people in business use their foreign lan-guages?What tasks do they perform with native speakers or others who speak the language?How does speaking a foreign language in a business culture affect one’s ability to network socially in the target language?

WAKE–UP CALL FOR U.S.BUSINESS

A number of alumni comments pointed out the blind spots of https://www.doczj.com/doc/043858910.html,panies toward the competitive advantages of foreign language and cultural knowledge.Their remarks issue a wake-up call for business.

Despite https://www.doczj.com/doc/043858910.html,panies saying they are global or in-dicating they want to move to be global,most man-agement does not fully appreciate and/or value the importance of“understanding other cultures to be truly successful.”Many managers give lip service to wanting to understand other cultures,because that is the thing to say,but that is not a true interest. Companies thus sub-optimize without really know-ing it.

The greater part of my professional career was in Europe,where language skills are not an advantage, but a requirement for anyone attempting to pursue a business career.My experience in the U.S.Corpo-rate world is that language skills are a benefit at the time of hire,but play very little part in decisions re-garding promotions and surprisingly little in obtain-ing foreign assignments.Of the50or so U.S.expats working in a European headquarters where I was employed,NONE spoke any European language (except English)at a functional level.

I have found that,unfortunately,https://www.doczj.com/doc/043858910.html,panies would prefer to send a non foreign language-speak-ing,non cross-culturally trained employee who was perceived as either knowing the business or who was politically connected WITHIN the company,than send someone trained for an international position.

I watched this take place again and again with my clients.Then they would wonder why they did not get the results they expected.In my opinion,this lack of regard for cultural and linguistic under-standing really underscores the arrogance of most U.S.businesses that“hey,they want to do business with us,then...they better learn to speak English!”

Given the tightness of the job market and the state of the global economy,the competitive ad-vantage of foreign languages and cultural knowl-edge could help MBA students and others in their careers.More graduate and undergraduate business programs should consider adding for-eign language and cultural studies to the curric-ulum,in addition to sending students abroad for study or internships.

And contrary to the belief that“all you need is English to do international business,”the find-ings here indicate that business people derive professional benefits from knowing another lan-guage and culture.The majority of the581Thun-derbird alumni attested to the competitive ad-vantage that they received from their language and cross-cultural skills.Many of them also men-tioned personal advantages that they gained from their knowledge.The results applied to men and women working in the United States and overseas,at all stages of their careers. CONCLUSIONS

In conclusion,the Thunderbird alumni spoke out on the value of language and cultural knowl-edge in business.

Having specialized in consumer marketing,it is ab-surd to believe that one can competently lead and/ or consult without an in-depth understanding of the language and culture in which communications are being crafted!

At senior international business levels,English is spoken by everyone,but the knowledge of a second language—especially by an American—adds credi-bility when working at an international level. While I do not use a foreign language to communi-cate while at work,the learning of another language and culture has helped me to communicate with people of various cultures,nationalities,and even disparate scientific disciplines at work,which I do on a daily basis.

Over80%of the respondents to this survey indicated that their foreign language skills and cultural knowledge have benefited them in their careers.Half of them acknowledged that their knowledge of foreign languages and cultures has given them a significant competitive advantage in business.Only18%derived no competitive ad-vantage from their foreign language skills.Even fewer(11%)of them gained no advantage from their cultural competence.

In this survey,proficiency levels in foreign lan-guage and degree of familiarity with culture are related to perceived competitive advantage.The

366The Modern Language Journal88(2004)

more proficient,the more likely the respondent is to have received a competitive advantage.The same relationship exists between proficiency level and how much the company values the foreign language and cultural knowledge.The better the employee knows the language and cul-ture,the more likely the company is to recognize and reward those skills. ACKNOWLEDGMENTS

The author thanks Anne-Marie Nelson,Vice Presi-dent of the Office of Alumni Affairs at Thunderbird, for her support and encouragement throughout this project.The author also appreciates the assistance of the North American and European Alumni Council members who pilot tested the survey and gave valuable feedback.Special thanks go to the581alumni who took the survey and to the246people who wrote in ad-ditional comments.Allan Lin,Thunderbird research assistant,generously provided invaluable assistance throughout this project.The author gratefully ac-knowledges the advice of Anne Stringfellow,Robert Grosse,and Adrian Tschoegl on survey design and https://www.doczj.com/doc/043858910.html,.Special thanks to Georgia Lessard, Graphics Design Specialist,for assistance with docu-ment design.Finally,the author appreciates the help of graduate assistants Svetla Novoselska and Lade Dada.The author also thanks the Thunderbird Re-search Center for financial support of the project. REFERENCES

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Christine Uber Grosse367

368The Modern Language Journal88(2004) APPENDIX

Survey Instrument

Dear Thunderbird Alumnus:

You have been selected to participate in a Thunderbird-sponsored research project on the competitive advantage of foreign language and cultural knowledge in international business.This study is sponsored by the Thunderbird Research Center and the Office of Alumni Relations.The survey asks how your knowledge of foreign language and other cultures has affected your business career.

We are surveying a random sample of Thunderbird alumni from the classes of1970–2002.No previous study has looked at the effect of language and cultural knowledge on business careers.Your responses are very important.

Survey results will be presented at the CIBER(Center for International Business Education Research)Conference in Miami in April2003,and submitted for publication in a leading academic journal.

Please click on the link https://www.doczj.com/doc/043858910.html,/akira/TakeSurvey?id?5713to fill out the survey.Your re-sponses are strictly anonymous,and cannot be linked to you or your email address.It should take just5–10minutes to com-plete.Please respond by February17,2003.

Thank you for your participation in this study.The survey results will be posted on MTB.

Survey

1.What is your native language?

Arabic6 1.02% Chinese9 1.53% English41370.36% French16 2.73% German16 2.73% Japanese8 1.36% Portuguese9 1.53% Russian40.68% Spanish539.03% Other539.03% 2.I am a native of

United States40670.36% Africa20.35% Asia38 6.59% Australia/New Zealand10.17% Canada50.87% Europe6411.09% Latin America529.01% Middle East9 1.56% 3.What foreign language(s)do you speak?Check all that apply.

Arabic13 1.07% Chinese50 4.12% English18815.49% French21517.71% German14612.03% Japanese62 5.11% Portuguese80 6.59% Russian29 2.39% Spanish28823.72% Other14311.78% 4.Which foreign language has helped you the most at work?

Arabic30.54% Chinese18 3.23% English16629.80% French427.54% German508.98% Japanese30 5.39%

Christine Uber Grosse369 Portuguese16 2.87% Russian6 1.08% Spanish17130.70% Other559.87% 5.How well do you speak this foreign language?

Like a native13523.73% Fluent in most business&social situations22739.89% Can communicate fairly well14926.19% Basic survival level488.44%

A few words or phrases10 1.76%

6.At what point(s)in your career was this foreign language most helpful to you?

Check all that apply.

When I was hired23224.55% Early years25827.30% Mid career19020.11% Currently in my career26528.04% 7.How did you learn the foreign language?Check the3most important sources.

Family88 6.14% Friends83 5.79% Thunderbird27018.83% Other school or classroom setting34123.78% Travel16611.58% Living abroad41228.73% Other74 5.16% 8.What culture(s)other than your own are you very familiar with?Check all

that apply.

American/English21214.87% Arabic39 2.73% Chinese1107.71% French18613.04% German17712.41% Japanese1268.84% Portuguese/Brazilian92 6.45% Russian31 2.17% Spanish/Latin American29920.97% Other15410.80% 9.Of all the cultures that you are familiar with,which one has been the most

valuable in your career?

American/English17932.02% Arabic6 1.07% Chinese437.69% French31 5.55% German519.12% Japanese458.05% Portuguese/Brazilian7 1.25% Russian50.89% Spanish/Latin American14826.48% Other447.87% 10.How familiar are you with this culture?

Like a native15828.42% Very familiar31155.94% Somewhat familiar8014.39%

A little familiar6 1.08%

Barely familiar10.18% 11.My job is based in

United States38166.61% Africa40.70% Asia478.22% Australia/New Zealand30.52% Canada30.52% Europe9516.61%

370The Modern Language Journal88(2004) Latin America37 6.47% Middle East20.35% 12.How often do you use your foreign language skills at work?

Daily21938.42% Frequently7613.33% Occasionally8414.74% Seldom11720.53% Never7412.98% 13.How often do you use your understanding of other culture(s)at work?

Daily25544.35% Frequently15026.09% Occasionally10017.39% Seldom488.35% Never22 3.83% 14.How much of a competitive advantage have your foreign language skills given you

on the job?

Significant30653.40% Some16328.45% None10418.15% 15.How have you used your foreign language skills at work?Check all that apply.

Conversation46822.45% Presentations30214.48% Email34416.50% Meetings35917.22% Reports21710.41% Negotiations27413.14% Don’t use80 3.84% Other41 1.97% 16.How has the company valued your foreign language skills?Check all that apply.

Written or oral recognition17517.11% Raise828.02% Promotion10610.36% Travel opportunities23923.36% Overseas assignment19018.57% No acknowledgment of value17817.40% Other53 5.18% 17.How has your knowledge of other culture(s)helped you at work?Check all that apply.

Feel comfortable with people and culture50118.00% Understand business environment44616.02% Work on multinational teams32611.71% Gain respect and credibility37813.58% Function better in country38413.79% Reduce chance for misunderstanding39414.15% Enhance negotiation success31011.14% Has not helped32 1.15% Other130.47% 18.How has the company valued your cultural knowledge?Check all that apply.

Written or oral recognition18518.48% Raise717.09% Promotion10610.59% Travel opportunities22722.68% Overseas assignment18418.38% No acknowledgment of value18718.68% Other41 4.10% 19.How much competitive advantage has your cultural knowledge given you in your career?

Significant27848.26% Some23741.15% None6110.59% 20.If I had time to learn another language for business,it would be

Arabic26 4.50% Chinese14324.74%

mba企业社会实践报告

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内容摘要 改革开放以来,民营企业随着中国市场经济的确立和发展,像般蓬勃成长,并逐步趋于成熟。民营企业在解决社会就业、增加国家、发展高新技术、支援国家经济建设等方面发挥着越来越重要的作用,已经成为我国经济增长中的一个亮点。但是民营企业毕竟存在着许多先天的不足和缺陷,特别是民营企业的财务管理工作存在诸多问题,使得民营企业不能适应市场经济的快速发展。 笔者选取民营xx企业作为社会实践点,对民营xx企业的财务管理工作存在的问题进行调查分析,以找出民营企业的财务管理工作存在的共性问题,为完善民营企业的财务管理工作提供借鉴和启示。 关键词: 民营企业;财务管理;问题;对策 关于xx公司财务管理过程中问题的调查报告 一、被调查企业情况简介 Xx公司,位于涿州市经济技术开发区,交通便捷,现在职工xx个,虽然公司内部人员不多,但单位财务会计机构内部工作岗位设置是依据内部控制制度关于不兼容职务分离的原则。内部岗位分工是按照“经办、审核、复核、审批”四分离原则确立的,在岗位设置与业务分工中坚持相互制约、相互监督的原则。该公司财务科设有财务负责人1名,会计1名,出纳1名,保管1名,其主要是核算公司所发生的经济活动,报告该公司的财务状况和经营成果,并及时、准确、完整地记录、计算、报告财务收支和业务开展情况,为下一步工作提供真实、完整的会计信息。 二、调查方式

我们将单位的财务人员设置、账册设置、预算管理等作为主要调查内容,具体包括为: 1、岗位设置状况,主要针对是否设有会计、出纳、保管。 2、人员素质情况,主要针对是否有专业证书、是否专职、是否遵守财务人员的职业道德等。 3、账册设置情况,主要针对总账、明细账、银行存款日记账、现金日记账等账册设置是否齐全,记载是否及时,账账、账证、账实是否相符。 4、主要针对内部财务制度是否健全。 三、调查内容 通过这次调查,发现该公司岗位设置,账册设置基本齐全,记载及时,基本上做到了账账、账证、账实相符。账务做到了日清月结。财务人员均取得了专业证书,都能够遵守会计职业道德,没有发现提供虚假财务会计报告、做假账、隐匿或者销毁会计凭证、会计账簿、财务会计报告、贪污、挪用公款、职务侵占等与会计职务有关的违法行为发生。而且公司财务管理制度完善、健全,并制定了各项规章制度。同时我还发现该公司有几点好的做法: (一)岗位设置与分工虽然该公司成立时间不长,但是他们合理的设置了会计工作岗位,坚持不兼容岗位相互分离,确保了岗位之间权责分明,相互制约、相互监督,使内部控制制度不折不扣地贯彻执行,基本做到了数据维护管理与电算审核相分离;资料录入与审核记账相分离;记账人员与经济业务事项和会计事项的审批人员、经办人员的职责权限明确分工,并相互分离、相互制约。

20__中国青年就业调查报告公布

20__中国青年就业调查报 告公布 After reading or practice, get the feeling, and after reflection and summary,to guid the work or life. 姓名: 班级(单位): 日期:

20__中国青年就业调查报告公布 温馨提示:本文是通过读书或实践后,对某个事件、某个现象、某个问题调查研究所获得的成果性文章。文档下载完成后可以直接编辑,请根据自己的需求进行修改后套用。 《中国首次青年就业状况调查报告》日前公布。本次调查由全国青联及劳动和社会保障部劳动科学研究所联合进行。调查共选取7000个青年样本和220个企业样本。调查对象为15岁至29岁的青年以及他们的雇主。昨天, 记者在采访本次调查的主要负责人、劳动科学研究所副研究员张丽宾时获悉, 青年失业率为9%, 高于社会平均水平;政府部门和国企为青年就业首选, 失业青年大部分为长期失业。失业率青年高于社会平均水平 本次调查显示, 15岁至29岁的中国青年总体失业率9%, 高于中国目前6.1%左右的社会平均失业率。张丽宾说:“就全世界而言, 青年失业率一般都高于社会的平均失业率。因此, 青年就业问题也成为社会的重要问题。” 为什么青年失业率如此高?报告指出, 中国劳动力人口数量庞大对就业造成了巨大压力。中国每年新增劳动人口在XX万上下。由于教育容量有限, 每年需要就业的新增劳动人口则在1000万至1600万之间。由于青年缺乏工作经验, 在劳动力市场上竞争力不强。在劳动力市场供大于求的情况下, 青年就业问题愈发突出, 表现为高于平均水平的失业率。22岁前就业, 15%先失业调查显示, 80%的青年在17岁至23岁之间初次进入劳动力市场, 另有13%的青年在16岁以前进入劳动力市场。只有2%的青年在26岁以后才进入劳动力市场。

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