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This paper aims to investigate the relationship between boardroom gender diversity and intellectual capital (IC) efficiency in China – while the previous literature focuses only on traditional accounting-based performance measures such as return on assets or Tobin’s Q.

A well-developed Arrelano–Bond generalised method of moment (GMM) is applied to account for endogeneity – mainly because of simultaneity and unobserved heterogeneity. Moreover, this study uses an adjusted-value added intellectual coefficient (VAIC) model to measure the IC efficiency of 906 Chinese listed firms for 2010-2014.

The empirical analysis shows a significant relationship between gender diversity and IC efficiency, in static ordinary least square estimation, but this disappears when endogeneity is accounted for using dynamic GMM. This insignificant relationship remains consistent, even when two alternative proxies of gender diversity, i.e. the Blau index and the women dummy, are used.

This study provides some useful insights into the traditional Chinese corporate structure where females cannot use their powers to bring corporate changes in firms. The findings show that gender-related stereotypical attitudes continue to exist in China. The regulators, therefore, should look into strengthening gender related regulations – which are currently non-existent in China.

This is the first study of its kind to investigate the relationship between gender diversity and IC efficiency in China using the A-VAIC model and GMM to mitigate endogeneity.

In China's urban context of labor retrenchment, women are faring poorly relative to their male counterparts. Is the same true in China's incipient, dynamic, and expanding legal profession? Findings from four sources of quantitative data suggest that gender inequality in China's private and highly market-driven legal profession is a microcosm of larger patterns of female disadvantage in China's evolving urban labor market. Although employment opportunities for women lawyers have greatly expanded quantitatively, their careers are qualitatively less successful than those of their male counterparts in terms of both income and partnership status. In the Chinese bar, women's significantly shorter career trajectories are perhaps the most important cause of their lower incomes and slimmer chances of becoming a law firm partner. Future research must identify the causes of this significant career longevity gap between men and women in the Chinese legal profession.

Since the limited growth of enterprises has been identified as a deliberate choice of women entrepreneurs, the purpose of this paper is to illustrate how the institutional environment of an entrepreneurial ecosystem (EE) fosters the gender gap in entrepreneurial growth intention. The mediating role of the perceived institutional environment in the gender effect on entrepreneurial growth intention is tested in the Chinese context. As individuals’ cognitions are usually influenced by their cultural orientations, the gender difference in perceptions of the institutional environment is considered to be contingent on entrepreneurs’ self-construal.

Using a multiregional sample of 206 Chinese entrepreneurs who completed the questionnaire, the study obtained results by adopting a structural equation modelling analysis with a partial least squares approach.

There are significant gender gaps in perceptions of the institutional environment and growth intention among Chinese entrepreneurs. Due to their limited political ties and lower legitimacy in economic activities in the country, Chinese women entrepreneurs have more negative perceptions of the regulative and cognitive institutional environment than their male counterparts, which accounts for the lack of growth ambition among Chinese women entrepreneurs. Independent self-construal enlarges the difference in environmental perceptions between male and female entrepreneurs.

This research enriches the discussion in the emerging area of EEs by adequately responding to the highlighted target to advance ambitious entrepreneurship and offering an interpretation of its evolutionary thinking. Given the increasing calls for a focus on high-growth women’s entrepreneurship, this study provides an explanation for how the institutional environment engenders the absence of women in growth-oriented entrepreneurial activities. It also uncovers the overlooked deficiency in institutional practice by highlighting the gender inequality in the implementation process of entrepreneurial support policies and the distribution of entrepreneurial capabilities in society.

This paper aims to contribute to the discussion on the executives’ team and firm performance by investigating the relationships between executives’ compensation, management gender diversity and firm financial performance in growth enterprises market (GEM) listed firms in China.

Data are collected from 461 companies listed on GEM boards during the period from the year 2016 to 2018. Specifically, executives’ compensation and female executives are set as the independent variables, and the proxy selected of corporate performance is Tobin’s Q ratio.

The results show that the correlation between corporate performance and executive cash payment is not significant, while executives’ equity-based compensation shows a significant positive correlation with firm performance. In addition, the participation of female executives is negatively associated with firm performance.

The results have practical implications for governments, policymakers and regulatory authorities, by indicating the importance of women to corporate success. In particular, the findings of this paper emphasize the specific background of GEM in China and provide empirical support for the value of women’s participation in corporate governance. In addition, the finding on the relationship between executive compensation and corporate performance of GEM listed companies provides guidance for the establishment of a performance compensation system of GEM listed companies in China.

This paper provides new evidence for the current literature of executive team and corporate performance. This is the first paper to adopt triangulation in theories from different disciplines including optimal contractual approach, managerial power approach as new perspectives of agency theory, upper echelons theory, motivational-hygiene theory and women leadership style theory. The results will contribute to provide guidance for enterprises to formulate an efficient compensation system and build a reasonable senior management team structure.

Attitudes and beliefs towards marriage and family held by Chinese and American college students were compared in this study. The primary dimensions included whether to marry, age to marry, number of desired children, age to have children, perceptions of divorce, willingness to cohabit, openness to blended marriages, and gender roles within marriage. If a global convergence of cultures is occurring, then similarities should be found throughout the views of all respondents towards the institution of marriage. Dissimilarities in views could be interpreted as evidence of the entrenchment and uniqueness of culture, an outcome advanced by those who question cultural homogenisation. Hundreds of college students in several large universities in China and one regional university in the United States were surveyed at convenience. The Chinese students were found to prefer marrying and to plan having children a year later in age compared to the Americans. They also desired having nearly one fewer total number of children on average compared to the Americans. Surprisingly, the Chinese were more agreeable with divorce. The Americans were more likely to support gender equality within marriage and to accept blended types of marriage. Both groups equally approved of the overall idea of couples cohabiting if they plan on marrying. However, the Americans were far more willing to say that they themselves would cohabit. Visions of the benefits of married life were similar across countries. Overall, far more significant differences were found than no differences. The results suggest that elements of marriage norms in the world’s largest economies are somewhat constrained by social forces in their ability to completely converge.

This paper aims to explore and compare academics’ experiences of managing work-life balance (WLB) in the British and Chinese contexts. The authors have three specific purposes. Firstly, to investigate whether there are marked gender differences in either context, given female and male academics’ work is considered fully comparable. Secondly, to examine contextual factors contributing to gender differences that influence and shape decisions in WLB and career paths. Thirdly, to explore the gendered consequences and implications.

A cross-national and multilevel analytical approach to WLB was chosen to unpick and explore gender land contextual differences and their influence on individual academics’ coping strategies. To reflect the exploratory nature of uncovering individual experience and perceptions, the authors used in-depth, semi-structured interviews. In total, 37 academics participated in the study, comprised of 18 participants from 6 universities in the UK and 19 participants from 6 universities in China.

This study reveals gendered differences in both the British and Chinese contexts in three main aspects, namely, sourcing support; managing emotions; and making choices, but more distinct differences in the latter context. Most significantly, it highlights that individual academics’ capacity in cultivating and using coping strategies was shaped simultaneously by multi-layered factors at the country level, the HE institutional level and the individual academics’ level.

Very few cross-cultural WLB studies explore gender differences. This cross-national comparative study is of particular value in making the “invisible visible” in terms of the gendered nature of choices and decisions within the context of WLB. The study has significant implications for female academics exercising individual scope in carving out a career, and for academic managers and institutions, in terms of support, structure and policy.

China's controversial one-child policy has been blamed for creating an ageing population, a generation of employees without siblings and a 4-2-1 family structure that places eldercare responsibility, primarily on women. Current understanding of how this affects contemporary employees' work–life interface is lacking. This study examined the moderating roles of family structure and gender in the relationships between work–life conflict (WLC), job satisfaction and career aspiration for university academics.

Online and self-administered surveys were used to collect data, which involved 420 academic staff in three Chinese research universities.

Our results revealed that WLC is positively related to career aspiration, and this relationship is stronger for academics with siblings and, within the only-children group, significantly stronger for women than for men. WLC is also negatively related to job satisfaction, and this relationship is stronger for only-children academics.

Results were limited by a cross-sectional sample of modest size. Nevertheless, this study contributes to the understanding of gender roles and changing family structure in the work–life interface of Chinese academics.

Our findings have implications for both universities seeking to improve staff well-being and for wider society. A number of support mechanisms are proposed to enhance the ability of only children, especially women, to operate as effective members of the labour market.

Our results showed that only-children academics face a unique set of difficulties across career and family domains, which have been previously neglected in literature.

Since the Chinese government implemented its reform and open‐up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in the new economic environment and absorbed new ideas into their own practices. This paper also discusses the differences between the current Chinese management accounting system and the management accounting systems used in the western countries, and the obstacles in implementing western management accounting systems in China.

Both field study and survey approaches were used in this project. Six selected Chinese enterprises were visited. A questionnaire was distributed to all accountants in these companies.

This paper has found that the main obstacle for implementation of western methods is not political sensitivity, but the extent of technical constraints. The management information system (MIS) is under development in most Chinese enterprises, while the essential data for using western techniques, such as activity‐based costing, cannot be collected easily in the current situation. Nevertheless, changes in management accounting can be seen in some areas, such as the quality of products being promoted; the use of the responsibility accounting; and profitability as the key criterion for selecting investment projects.

This paper provides a comprehensive study about Chinese management accounting systems. The findings in the study will help western investors to be better prepared if they have set up a business in China or are going to enter the Chinese market.