Órganos de la OCDE en el ámbito de la fiscalidad internacional

This section of the research discusses the implications of the literature review on the factors that influences culture on the study, including: the implications of the effects of acculturation, religion, ethnicity, reference groups, conformity and social class on the behaviour of a typical Sierra Leonean family

2.5.1 Acculturation: The arguments advanced by earlier theorists have significant

implications on the findings of this study in terms of influencing families to deviate from their routine traditional practices or beliefs, including the institution of discipline at the dinner table to a more modern and flexible approach, which has the potential of changing their food culture. It also implies from the findings of this study that as people migrate from one region of the country to another, particularly from rural to urban settings, there is a greater tendency for them to shed their family’s cultural practices when interacting socially at the dinner table. This significantly influence them in embracing western or modern culture in order to fit-in into their new settings and eventually gain acceptance as inhabitants. As a result, this drive for acceptance can create a wedge between parents and children, and potentially widen the gap between them. Another implication of this on the findings of the study is that under such circumstances, children born by migrant parents may eventually rescind the old traditional practices of their parents and whole-heartedly accept the new culture, and/or embrace a mixture of both or stay completely ethnocentric.

2.5.2 Religion: Religion is viewed by most families as a significant factor that influences

their orientation and goals in life, which they believe contributes to their everyday functioning as a family when having social discourse at the dinner table. From the findings obtained from the field, this implies that religion can be viewed as a sacred ornament in most families. This is because most family members believe that adherence to religious practices at the dinner table, continually guarantees God’s provision. This further implies that religion is built in the orientation or mental fabric of families, in order to unify and encourage the building of harmonious relationship between and among individuals at meal times.

2.5.3 Reference Groups: The implications for the study is that reference groups such as

aunts, uncles, cousins and sometimes colleagues/friends can have a huge influence on the way families interact socially at the dinner table. In the study, reference groups were identified as extended families (cousins, uncles, aunts, and grandparents) and associates (family friends, colleagues, and neighbours) as they were suggested by the interviewees as

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the reference groups that influences their families’ social interaction at mealtimes. Sometimes, reference groups (as out-groups) can be a significant influence on the decisions made by the family (as an in-group) as people in collectivist culture tend to revered their elders, which may have implications on how their families are run. Saad et al (2014) noted that the concept of self reflects social relationships and roles, while Samaha et al (2014) reiterated that any society tailored towards conformity and harmony tends to be highly susceptible to social influence.

2.5.4 Ethnicity: The propagation of ethnicity promotes the inclination of families to uphold

their families’ cultural values when they are having social discourse at the dinner table so as to make them acceptable within the broader ethnic/social group. From the findings obtained from the field, this implies that parents are obliged to teach their children these values to enable them internalise them as they grow-up. It is a natural orientation of these parents that, teaching the children at meal times these ethnic cultural values strengthens the emotional ties with the rest of the family. Therefore, from the findings obtained from the study, ethnicity was seen as the tribe of the families, the region they come from, their families’ cultural beliefs, the practices they take for granted, and the identity of the individual within the family. These classifications were seen by many interviewees as significant in defining their ethnicity. Qin et al (2014) pointed to the same argument by reiterating that in-group peer social interaction and parental cultural maintenance are predictors of ethnic identity in adolescents.

2.5.5 Conformity: It is imperative that families expect immediate family members,

especially the children to conform to the traditional and cultural norms when they are having social discourse at the dinner table as a mark of respect. This also suggests based on the findings that people are expected to behave appropriately at the dinner table and recognising the hierarchical positions people hold either in terms of age or contributions to the family. Nasir and Turner (2014) pointed to punitive measures given to individuals for failing to conform to the stated group norms, including the use of social sanctions and that conflict with the in-group is strenuously avoided to maintain social order and harmony. This suggests that in collectivist societies deviation from group norms and goals is seriously reprimanded. Consequently, the study classified conformity into family togetherness, obedience at the dinner table, the norms each member of the family is expected to follow, and the acceptance

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to share meal with others at the dinner table. This implies that deviation from these conformities can lead to serious reprimand from the senior member of the family.

2.5.6 Social Status: Social stratification and individuation in collectivist societies is not

uncommon, which suggests that economic success and educational achievement are symbolic in changing the culture of people. Social status from the study is based on families’ income/wealth, the type of job they do, their level of education, the authority the will in the family, the type of family they come from, and the religious position they occupy in society. The implications for the study are that, it shows clearly how families in collectivist societies can be influenced by economic and education successes to such an extent that they become revered in society and eventually embrace independence and self-initiative, which can be drivers of social stratification. This argument was evidenced by Nehring et al (2014); and Weeks (2014) that increasing education and urbanization, particularly among the upper social class in collectivist societies, appears to establish strong trends toward individuation and autonomy without a significant decline in relatedness. However, it is important to point out that collectivist families still give greater credence to age in social stratifications as it is viewed as the source of knowledge, wisdom and experience, while at the same time determines the position one holds in the family.