Marketers are increasingly recognizing the growing power of ethnic groups,
and are responding with targeted marketing efforts. Targeted communications
often draw on various references to the ethnic culture in an attempt to en
hance communication with and gain the approval of the intended audience. Ho
wever, research on how such accommodation efforts may be received is lackin
g. Drawing on a variety of disciplines, the authors develop a theory of int
ercultural accommodation to fill that gap. The proposed model views the con
sumer as having both affective and attributional responses to a targeted co
mmunication. The consequences of the response are proposed to influence the
consumer's evaluation, comprehension, and recall of the message, and to in
fluence behavioral intentions toward the communicator.