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The objective of this study is to examine Chinese consumers' behavioural intentions to reduce restaurant food wastage (i.e. intentions to order moderate meal size, and to pack leftovers) in a group context from both psychological and cultural perspectives.

This paper used an online self-administered survey for data collection. The measurements were either adopted or adapted from prior studies on pro-environmental behaviours. Using data from 311 Chinese consumers, the authors analysed restaurant food wastage in China by utilising PLS-SEM.

By applying an extended value-attitude-behaviour (VAB) hierarchy with information publicity, it is found that materialism, frugality consciousness, information publicity and environmental concern are important factors in influencing individuals' behavioural intentions to reduce food waste in a group dining-out context.

Drawing upon perspectives of Chinese consumers, this paper outlines key promoters and barriers to food waste mitigation, and provides meaningful insights to policymakers, NGOs, industry stakeholders and even consumers on how to effectively overcome the food waste challenge at the consumption stage in the context of Chinese culture.

Culture is considered a critical aspect of social media usage. The purpose of this paper is to explore how cultures and languages influence multilingual users' cross-cultural information sharing patterns.

This study used a crowdsourcing survey with Amazon Mechanical Turk to collect qualitative and quantitative data from 355 multilingual users who utilize two or more languages daily. A mixed-method approach combined statistical, and cluster analysis with thematic analysis was employed to analyze information sharing patterns among multilingual users in the Chinese cultural context.

It was found that most multilingual users surveyed preferred to share in their first and second language mainly because that is what others around them speak or use. Multilingual users have more diverse sharing characteristics and are more actively engaged in social media. The results also provide insights into what incentives make multilingual users engage in social media to share information related to Chinese culture with the MOA model. Finally, the ten motivation factors include learning, entertainment, empathy, personal gain, social engagement, altruism, self-expression, information, trust and sharing culture. One opportunity factor is identified, which is convenience. Three ability factors are recognized consist of self-efficacy, habit and personality.

The findings are conducive to promoting the active participation of multilingual users in online communities, increasing global resource sharing and information flow and promoting the consumption of digital cultural content.

The study aims to understand how cultural route heritage is conceptualized and managed in China by systematically reviewing the research literature on Chinese cultural route heritage (CRH). The study intends to inspire further discussion on the theoretical and practical development of cultural routes since the development is still at a liminal stage in China.

A total of 253 research articles related to Chinese cultural rote heritage from major Chinese and English research databases China National Knowledge Infrastructure (CNKI), Web of Science (WOS) and Scopus have been comprehensively identified and reviewed for the purpose of the study.

Four major themes of research on Chinese CRH have been identified: conceptual evaluation, list of the routes and characteristics of the routes, conservation and utilization. The results revealed that China has very rich resources in CRH, many of which were formed a long time ago, which exist across vast geographic regions and have assumed multiple functions and undergone dynamic reciprocal exchanges among diverse cultures and ethnicities.

The paper summarizes some major obstacles faced by CRH in China and proposes a strategic model to address the need for a more sustainable development of CRH in the Chinese context.

The paper offers a comprehensive overview of CRH in China and discusses practical issues in management and development of heritage great in size, number and complexity.

Within the current institutional landscape, characterized by increased societal and governmental emphasis on environmental preservation, there is growing interest in the potential of digital transformation (DT) to advance the circular economy (CE). Nonetheless, the empirical substantiation of the connection between DT and CE remains limited. This study seeks to investigate the impact of DT on CE at the organizational level and examine how various institutional factors may shape this relationship within the Chinese context.

To scrutinize this association, we construct a research framework and formulate hypotheses drawing on institutional theory, obtaining panel data from 238 Chinese-listed high-tech manufacturing firms from 2006 to 2019. A regression analysis approach is adopted for the sample data.

Our regression analysis reveals a positive influence of DT on CE performance at the organizational level. Furthermore, our findings suggest that the strength of this relationship is bolstered in the presence of heightened regional institutional development and industry competition. Notably, we find no discernible effect of a firm’s political connections on the DT–CE performance nexus.

This study furnishes empirical evidence on the relationship between DT and CE performance. By elucidating the determinants of this relationship within the distinct context of Chinese institutions, our research offers theoretical and practical insights, thus laying the groundwork for subsequent investigations into this burgeoning area of inquiry.

Counterproductive work behavior (CWB) has grown into a significant problem in the tourism industry, for both individual employees and organizations. Employees who feel ostracized in their workplace often engage in negative and disruptive behaviors. The purpose of this study is to explore the psychological mechanism between workplace ostracism and CWB among tourism employees.

Drawing on psychological contract theory and social cognitive theory, the study proposed a research framework to explain tourism employees’ counterproductive behavior. Data were collected from 228 hotel employees at two time points in Huangshan, China. Hierarchical regression and SPSS-PROCESS Macro were used to test all the hypotheses.

Findings show that workplace ostracism significantly increases employee CWB, mediated by psychological contract violation. Workplace ostracism increases perceptions of psychological contract violation when employee self-esteem is higher. The mediating effect of psychological contract violation is also moderated by self-esteem.

Using the framework of psychological contract theory and social cognitive theory, the authors advance the organizational behavior literature in the tourism field. The authors contextualize the uniqueness of Chinese workplace behavior and highlight the need to understand “losing face (mianzi) view” in workplace relationships. This research contributes to better understanding the dark side of tourism workplace behavior by examining the effects of psychological contract violation and employee’s self-esteem on workplace ostracism and CWB.

旅游业中的反生产行为（CWB）已经成为一个重要问题, 反生产行为对员工和组织都会产生影响。在工作场所感到被排斥的员工往往会从事消极和破坏性的行为。本文的目的是研究旅游业员工工作场所排斥与反生产行为之间的心理机制。

基于心理契约理论和社会认知理论, 本研究提出了一个研究框架来解释旅游业员工的反生产行为发生机制。我们在中国黄山景区对228名酒店员工进行了两个时间点的问卷调查。采用分层回归和SPSS PROCESS Macro来测试所有假设。

结果表明 工作场所排斥显著增加员工反生产行为, 心理契约违背在其中起着中介作用。当员工自尊心较高时, 职场排斥对心理契约违反的感知影响更强。心理契约违背的中介效应也受到自尊心的调节。

我们运用心理契约理论和社会认知理论的框架, 推动了旅游领域的组织行为研究进展。我们讨论了中国情境下职场行为的独特性, 并强调在职场关系中需要考虑“面子观”。我们通过展示心理契约违背和员工自尊心对工作场所排斥和反生产行为（CWB）的影响, 有助于更好地理解旅游工作场所行为的负面影响。

El comportamiento laboral contraproducente (CLC) en la industria turística se ha convertido en un problema significativo tanto para los empleados individuales como para las organizaciones. Los empleados que se sienten marginados en su lugar de trabajo suelen participar en comportamientos negativos y disruptivos. El objetivo de este trabajo es examinar los efectos de la violación del contrato psicológico y la autoestima del empleado en el ostracismo en el lugar de trabajo y en el comportamiento laboral contraproducente CLC y agregar nuevos conocimientos para comprender mejor el lado oscuro del comportamiento laboral turístico.

Realizamos una encuesta de cuestionario a 228 empleados de hotel en dos momentos en Huangshan, China. Se utilizaron la regresión jerárquica y el SPSS PROCESS Macro para probar todas las hipótesis.

Los resultados muestran que 1) el ostracismo en el lugar de trabajo aumenta significativamente la CLC de los empleados. 2) La violación psicológica del contrato juega un papel mediador entre el ostracismo en el lugar de trabajo y CLC. 3) El ostracismo en el lugar de trabajo aumenta las percepciones de violación psicológica del contrato cuando la autoestima de los empleados es mayor. 4) El efecto mediador de la violación psicológica del contrato también es moderado por la autoestima.

Utilizando el marco de la teoría del contrato psicológico y la teoría cognitiva social, avanzamos en la literatura del comportamiento organizacional en el campo del turismo. Contextualizamos la singularidad del comportamiento en el lugar de trabajo chino y destacamos la necesidad de comprender la 'pérdida de la visión de la cara (mianzi)' en las relaciones laborales. Esta investigación contribuye con nuevos conocimientos para comprender mejor el lado oscuro del comportamiento turístico en el lugar de trabajo al examinar los efectos de la violación psicológica del contrato y la autoestima de los empleados en el ostracismo en el lugar de trabajo.

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

This paper explores the mechanism of organizational Pao culture in an Oriental cultural context and its impact on CSR implementation and outcomes.

Three short cases are presented to reveal how the traditional Chinese Pao culture influences CSR implementation and outcomes in Chinese firms.

The findings suggest that the traditional Chinese Pao culture is the driver behind the value orientation of the norms of passing on favors and doing good deeds will be rewarded. Knowing this can help leaders in such organizations to incentivize member participation in building organizational Pao culture.

Through the collaborative construction of the core of Pao culture and external evaluation standards of corporate social responsibility, enterprises can thus achieve the dual goals of self-development and social benefits.

Enterprises and managers can be encouraged to draw management wisdom from the essence of cultural norms, so as to achieve the goal of realizing the interests of all CSR participants.

This paper emphasizes the dynamics and outcomes of CSR implementation in the context of the traditional Chinese Pao culture and expands the boundary of CSR research beyond a Western cultural setting.

The entrepreneurial ecosystem within Chinese vocational colleges offers a unique platform to investigate the interplay between entrepreneurial passion, education and intention. This study aims to assess the effect of entrepreneurial education on alertness, passion and mindset, in turn, on entrepreneurial orientation and intentions. In addition, the study examines the mediating role of the entrepreneurial mindset between entrepreneurial passion and education; and to identify the moderating effect of entrepreneurial self-efficacy between entrepreneurial orientation and intentions.

Using a cross-sectional methodology based on self-reported data from students across various Chinese vocational colleges, the study used a quantitative method to derive its findings.

The results highlighted a strong positive effect of entrepreneurial education on passion, mindset and alertness. The study also found that an increased emphasis on entrepreneurial education fostered a proactive entrepreneurial orientation, a significant predictor of entrepreneurial intentions. The entrepreneurial mindset played a pivotal mediating role, enhancing the direct effects observed. Moreover, students with higher entrepreneurial self-efficacy exhibited a more substantial inclination towards entrepreneurial intentions, further buttressed by their orientation.

This study underscores the critical role of fostering passion, education and self-efficacy in cultivating entrepreneurial intentions among students in Chinese vocational colleges, offering valuable theoretical and managerial implications for educators and policymakers alike.

This paper aims to unfold the intricate relations between private law design, the structure of organizations for collective action and cultural values and orientations that practically guide interpersonal interactions in Chinese society.

Drawing upon the Hofstede Insights National Culture survey (The Culture Compass) data and some judicial rulings in China, this paper examines the legislative development and judicial approach to settle condominium disputes to explain and address the cultural orientation for future legal reform. This paper examines how the law reflects and responds to the cultural and social variations/interactions among the stakeholders, namely, local government, developers, homeowner associations, condo owners and property management agents.

Culture plays a significant role in shaping how condominiums are governed in China. This analysis can highlight the role of cultural factors that influence the success or failure of condominium governance and suggest ways in which governance structures can be adapted to reflect the legal culture of the community better. The emphasis on social harmony, respect for authority, relationships and networks and knowledge and expertise all contribute to a unique approach to condominium governance that reflects the values and priorities of Chinese society.

While much has been written on the importance of property rights to economic development, relatively little seems to be understood about processes of change in complex property systems, particularly in China, a socialist-transforming country. Specifically, there is a lack of reliable knowledge about the intricate relations between the structure of organizations for collective action and cultural orientations that practically guide interpersonal interactions in Chinese society. The question at the heart of this research relates to the condominium rules most suitable for an emerging Chinese private property market.

This paper aims to examine whether managerial sentiment, extracted from annual reports, is associated with corporate risk-taking in the context of Chinese companies. This study expands the vein of literature on overconfidence theory.

By leveraging textual analysis on Chinese listed companies’ annual reports, the authors construct firm-level managerial sentiment during 2007 and 2021 to examine how managerial sentiment influences corporate risk-taking after control for firm characteristics. Corporate risk-taking is denoted by corporate investment engagements: capital expenditures and net fixed asset investment.

Results show that incentives for corporate risk-taking are likely to increase with the positive managerial sentiment and decrease with the negative sentiment in companies’ annual reports. Positive managerial sentiment is associated with over-/under-investment and low/high investment efficiency. Further additional tests show that the managerial sentiment effect only holds during low economic uncertain years and samples of private-owned firms. Furthermore, the robust tests indicate that there is no endogenous issue between managerial sentiment and corporate risk-taking.

Annual report textual-based managerial sentiment may not perfectly reflect managers’ lower frequency sentiment (e.g. weekly, monthly and quarterly sentiment). Future studies could attempt to capture managers’ on-time sentiment by using media sources and corporate disclosures.

To the best of the authors’ knowledge, this paper is the first research to provide insights into supervising managers’ corporate decisions by observing their textual information usage in corporate disclosure. Moreover, the approach of measuring managerial sentiment might be a solution to monitoring managerial class.

This paper contributes to the literature on accounting and finance studies, adding another piece of empirical evidence on content analysis by examining a unique language and institutional context (i.e. China). Besides, the paper notes that in line with the English version disclosure, based on Chinese semantic words, managerial sentiment in the Chinese-speaking world has magnitude on corporate decisions. The research provides insights into supervising managers’ corporate decisions by observing their textual information usage in corporate disclosure. Moreover, the approach to measuring managerial sentiment may be a practical solution to monitoring managerial class.