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The study aimed to test the validity and reliability of the Polish version of the identity leadership inventory (ILI) proposed by Steffens, Haslam, Reicher et al. (2014) and to confirm the relationship between identity leadership and various job-related outcomes (i.e., trust in leaders, job satisfaction, work engagement and turnover intentions) among employees from Poland-based organizations. Identity leadership appears to be a universal construct (van Dick, Ciampa, & Liang, 2018) but no one has studied it in Poland so far.

The sample consisted of 1078 employees collected in two independent subsamples from different organizations located in Northern and Central Poland. We evaluated the ILI’s factorial structure using confirmatory factor analysis.

The results confirm that the 15-item Polish version of the ILI has a four-dimensional structure with factors representing prototypicality, advancement, entrepreneurship and impresarioship. It showed satisfactory reliability. The identity leadership inventory-short form (four items) also showed a good fit with the data. As expected, the relationships between identity leadership and important work-related outcomes (general level of job satisfaction, work engagement, trust toward the leader and turnover intentions) were also significant.

Despite the cultural specifics of Polish organizations, the research results were generally very similar to those in other countries, confirming the universality of the ILI as shown in the Global Identity Leadership Development project (GILD, see van Dick, Ciampa, & Liang, 2018; van Dick et al., 2021).

The purpose of this paper is to investigate the relationship between culture and entrepreneurial orientation (EO) in informal enterprises and the moderating role of their survival intent.

This paper used Hofstede's national culture framework and theory of EO to develop a novel conceptual framework. The data were collected using a survey from a sample of 385 informal enterprises and analyzed using partial least square structural equation modelling.

The findings of this paper confirmed that power distance, uncertainty avoidance and normative orientation negatively affect EO in contrast with the positive effect of individualism and masculinity. Although power distance and uncertainty avoidance negatively affect an EO, the findings showed that survival intent weakens the negative nexus between these variables and strengthens the positive effect of individualism and masculinity on EO.

Although this study examined how survival intent moderates the nexus between national culture and EO across informal enterprises in emerging economies, the data were collected in Nigeria only. This study also examined EO in aggregate and considered only one sector.

This study recommends that policymakers and practitioners understand the important links between firms' characteristics, culture and EO while designing training programs, policies and procedures. Doing so will support the successful implementation of entrepreneurship programs, address the prevailing entrepreneurial needs and cultural deficits across enterprises and promote the efficient allocation of resources.

This paper extends Hofstede's framework of national culture and EO in the context of informal enterprises in emerging economies by examining the nexus between national culture and EO, moderated by survival intent.

University students often encounter academic challenges and setbacks, which can impact their beliefs about their capabilities, leading to a phenomenon known as learned helplessness. This study explores the antecedents of learned helplessness through the interaction between teacher support, self-efficacy, and cultural dimensions such as power distance, uncertainty avoidance, and masculinity.

Drawing from constructivism, the authors empirically examined a conceptual model utilizing structural equation modeling (SEM). A total of 268 university students completed a self-survey on learned helplessness via a Google Form.

The study shows that LH is influenced by personal attributes, perceived support, and cultural context. Higher self-efficacy is linked to lower LH scores, while teacher support indirectly affects LH through self-efficacy. Power distance and uncertainty avoidance also directly impact LH. Additionally, cultural influences indirectly affect LH through perceived support and self-efficacy. However, the hypothesized connections between masculinity and LH were not supported.

The study advances LH literature by exploring it among university students using a multidimensional, constructivist approach, providing valuable insights for educational authorities. We illuminate how individual, social, and cultural factors influence LH, underscoring the serial mediation between self-efficacy and perceived teacher support. Existing literature frequently overlooks the intricate interplay among cultural dimensions and other factors, limiting the formulation of comprehensive solutions. Our research breaks new ground in quantitative LH examination within education, delving into Hofstede’s cultural dimensions and suggesting strategies to mitigate uncertainty and power distance for student well-being and success.

This study aims to investigate the effects of workplace racial discrimination among Asian American (AA) employees in the restaurant industry and examines what kinds of employee coping responses can mitigate its detrimental effects on their work behaviors.

This paper uses an exploratory sequential mixed-methods approach, starting with a qualitative study using the critical incident technique followed by a quantitative between-subjects experiment to examine the impact of employee coping responses to racial discrimination on employee competence and work quality of life (WQOL).

The study reveals that customer-perpetrated racial discrimination is the most common form of racial discrimination that AA employees face in the restaurant industry. In addition, confrontation is the most effective coping strategy to increase employee’s self-competence. Also, the severity of discrimination moderates the effect of coping strategies on employee’s self-competence. Employees’ self-competence mediates the relationship between their response strategy against discrimination and their WQOL.

The findings of this study suggest that confrontation is an effective coping strategy for targeted employees, compared to support-seeking or avoidance. Confrontation was perceived as competent, compared to other coping strategies, and in turn, enhanced WQOL.

This study expands the scope of racial discrimination research in the hospitality literature for the growing diversified hospitality workforce. In addition, this study provides practical insights into competent ways of coping with racial discrimination.

Companies around the world have included ecolabels as a marketing strategy to convince consumers to choose products with lower environmental impact. However, the literature lacks a consensus on the effectiveness of ecolabels in persuading consumers to choose green products. The present meta-analysis addresses this gap by first evaluating the net persuasion effect of using ecolabels and second by investigating the role of cultural orientations, operationalized at the country level, in this effect.

This cross-cultural meta-analysis analyzed data from 26,116 consumers across 18 countries, encompassing 75 papers published between 1995 and 2023. Univariate and meta-regression analyses were utilized.

The results demonstrate that the presence (vs absence) of ecolabels has a medium positive persuasion effect. Findings show cultural orientations moderate the persuasion effect of ecolabels in that the effect is stronger in countries with high power distance, individualism, masculinity (motivation towards achievement and success) and uncertainty avoidance orientation, which create contingent conditions to ecolabels’ persuasion. In addition, results show other methodological factors that affect ecolabel persuasion. Contributions and implications of the findings are discussed.

This meta-analysis is distinctive for its global scope, including diverse countries and cultures. It addresses a crucial gap in ecolabel persuasion research, providing insights that reconcile discrepancies in existing studies. It offers practical implications for businesses and policymakers while laying the groundwork for future cross-cultural research in this field.

The purpose of this study is to examine the effect of terrorist attacks on tax avoidance. Further, the authors identify the possible channel leading to our main result and examine the role of social pressure.

Data pertaining to terrorist attacks within the USA are procured from the Global Terrorism Database. The final sample consists of 45,524 firm-year observations from 1993 to 2017. The methodology uses ordinary least squares regressions.

The authors find that firms located in close proximity to terrorist attacks (i.e. impact firms) significantly decrease their tax avoidance practices after the attacks. The authors further find that these impact firms are willing to pay more taxes post attack when their headquarters are located in higher social capital regions.

Studies have mainly focused on the macroeconomic effects of terrorism, and only recently have researchers shifted their focus to firm-level impacts. The authors provide strong evidence that extends the second line of the literature by exploring corporate tax activities attributed to terrorist events.

Given that Chinese brands and products are widespread in the global market, this paper aims to examine the effect of Chinese brand origin salience (vs not) on brand evaluations by increasing global identity perceptions, and figuring out the moderating role of uncertainty avoidance.

Three experiments were conducted in different product categories to test the effect of Chinese brand origin salience. Study 1 and Study 2 collected data from different countries (i.e. Japan and the USA) with varying levels of uncertainty avoidance. In Study 3, the data were collected from the single-country sample, including participants from cultural backgrounds with high (Asian Americans) and low (Caucasian Americans) uncertainty avoidance.

Chinese brand origin salience positively influences brand evaluations via increased global identity perceptions. In addition, uncertainty avoidance plays a moderating role in the process. Specifically, the favorable effect of Chinese brand origin salience on brand evaluations will be attenuated among consumers with high (vs low) uncertainty avoidance.

This paper demonstrates that Chinese brand origin salience can enhance brand evaluations beyond prior work focusing on the negative stereotypes of Chinese brands and their imitation of Western brands. Importantly, Chinese brands have become an important part of the global community as Chinese brand origin salience can evoke consumers’ global identity.

This study examines the impact of audit partner tenure on Key Audit Matters (KAM) disclosures within Gulf Cooperation Council (GCC) countries. It explores how Hofstede’s cultural dimensions influence this relationship, elucidating the effect of cultural context on auditing practices.

Utilizing a sample of 456 non-financial firms in the GCC from 2016 to 2021, the study employs regression analyses to explore audit partner tenure's influence on KAM disclosures and the moderating effects of Hofstede's dimensions of power distance, individualism, masculinity and uncertainty avoidance. This affords a detailed examination of individual and cultural impacts on audit quality.

Results reveal a positive relationship between audit partner tenure and KAM disclosures, suggesting that firm-specific knowledge and industry expertise acquired over a long tenure may enhance auditors' ability to identify and report significant matters. Power distance and uncertainty avoidance amplify this effect, whereas individualism diminishes it. Masculinity does not yield significant results.

This study underscores the need for auditing standards to reflect the complex interplay of auditor tenure and cultural dynamics in the profession's global landscape.

This research contributes to the literature on audit quality by highlighting the formative role of individual auditors and cultural characteristics in KAM disclosure practices. It is among the first to quantitatively analyse the intersection of audit partner tenure and culture in the GCC. It provides valuable insights for regulators, practitioners and policymakers seeking to enhance audit practices across diverse cultural environments.

This study examines the moderating role of female directors on the relationship between the firms’ characteristics and tax avoidance in an emerging economy.

This study employs the second-generation unit root test and the generalised method of moments (GMM) techniques. The Kao residual cointegration test corroborates a long-run cointegration among variables.

Female directors demonstrate mixed and unusual findings. No significant impact of female directors on tax avoidance is found. In addition, the presence of female directors does not show any negative or significant moderating impacts on the relationship between leverage, firm age, board size and tax avoidance. However, having more female directors can negatively and significantly moderate the relationship between more profitable firms, larger firms and tax avoidance. These findings show that the board of directors could use the presence of female directors to maximise their opportunistic behaviour, such as to avoid tax.

Research limitations – The study is limited by considering only 62 listed firms. The scope could be extended to include non-listed firms.

Research implications – There is increasing pressure for female directors on boards from diverse stakeholders, such as the European Commission, national governments, politicians, employer lobby groups, shareholders, and Fortune and Financial Times Stock Exchange (FTSE) rankings. This study provides input to decision-makers putting gender quota laws into practice. Our findings can help policy-makers adopt regulatory reforms to control tax avoidance practices and enhance organisational legitimacy. Policymakers can change their policy to include female directors up to the threshold suggested by the critical mass theory.

This is the first attempt in Bangladesh to explore the role of female directors in the relationship between the firms' characteristics and tax avoidance. The current study has significant ramifications for bringing gender diversity into practice as a component of good corporate governance.

This paper aims to investigate the relationship between prospective teachers’ cultural profiles and service quality expectations in a pedagogical training program in Greece.

Using the EppekQual scale and an alternative Hofstede’s cultural scale, 113 prospective teachers in a Greek training program were surveyed. The study uses descriptive statistics, correlation analysis and multiple regression, validating measurements through confirmatory factor analysis.

Prospective teachers exhibit a low-power orientation and a preference for feminine values. Rejecting hierarchy correlates with quality expectations, especially in the curriculum dimension, emphasizing student-centric education. A positive correlation with acceptance/avoidance of uncertainty is observed, notably in learning outcomes and administrative services. The cultural aversion to ambiguity shapes individuals’ prioritization of all quality dimensions. A realistic long-term perspective correlates positively with expectations in learning outcomes, aligning with Greek culture’s emphasis on security. Contrary to expectations, a predilection for feminine values positively impacts service quality expectations, particularly in curriculum, learning outcomes and academic staff dimensions. The hypothesis related to individualism/collectivism is not substantiated, indicating a negative association with the curriculum dimension.

Tailoring program designs to embrace student-centric and collaborative learning environments is recommended. Acknowledging cultural aversions to uncertainty, program flexibility and clarity are essential. Integrating career planning and mentorship aligns with realistic long-term perspectives. The need for a balanced approach to personal and intellectual development is also suggested.

This study uncovers specific cultural dimensions that shape quality expectations within a Greek teacher training context.