Each country represents a unique cultural sub-context. For example, Australia could
be considered as a developed country with a westernised culture. Similarly, Japan is a
country with strong Asian values, but unlike many other Asian countries, Japan falls
under the category of a developed economy. Sri Lanka, on the other hand, is a developing
country with Asian values. Larson and Kenny (1995) state that efforts to converge are
made even more controversial when considering developing countries, and this is a view
shared by others (Larson and Street, 2004; Rezaee et al., 2010).