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This paper aims to offer insight into how strategies within the accounting profession, which has been becoming more global, might be changed by the recent outbreak of the Second Cold War between the West and the Rest of the World.

We explore the strategies of those who called themselves “Confucian accountants” in China, a country which has recently discouraged its state-owned enterprises from using the services of the Big 4. We do this by employing qualitative research methods, including reflexive photo interviews, in which Big-4 accountants, recognised as the most Westernised accounting actors in China, and Confucian accountants are asked to take and explain photographs representing their professional lives. Bourdieu’s notions of “economy of practices” and “vision-of-division strategy” are drawn upon to understand who the Confucian accountants are and what they do strategically in their pursuit of a higher revenue stream and improved social standing in the Chinese social space.

The homegrown Confucian accountants share cultural-cognitive characteristics with neighbouring social actors, such as their clients and government officials, who have been inculcated with Confucianism and the state’s cultural confidence policy in pursuit of a “socialist market economy with Chinese characteristics”. Those accountants try to enhance their social standing and revenue stream by strategically demonstrating their difference from Big-4 accountants. For this purpose, they wear Confucian clothes, have Confucian props in their office, employ Confucian phrases in their everyday conversations, use Confucian business cards and construct and maintain guanxi with government officials and clients.

This paper is the first attempt to explore Confucian accountants’ strategies for increasing their revenue and social standing at the start of the Second Cold War.

Prior research examining cultural effects on customer service expectations has primarily used more generic Western cultural theory on an aggregate scale or with only a single variable to draw conclusions on a customer’s underlying reasoning for buying a service. This study aims to focus on culturally distinct clusters within non-Western nations, specifically exploring within-cluster differences in service expectations within the Confucian Asia cluster.

This study developed a measurement model of Chinese cultural values and service expectations, consisting of a three and five-factor structure, respectively. Data from a sample of 351 diners were analysed using SmartPLS software. The data was compared with similar studies within the Confucian Asia cluster to understand the culture effect on service expectations and within-cluster variations.

The findings underscore the varying importance of cultural values in shaping customer service expectations, emphasizing their relative, rather than equal, significance. The study provides insights into potential within-group differences in customer service expectations within the same cultural cluster – without losing sight of the fundamental cultural heterogeneity of the Confucian culture.

Managers should leverage the distinct cultural values of their operating country to gain insights into diverse customer groups, predict their behaviours and meet their needs and expectations.

This study offers valuable insights to both service management scholars and practitioners by focusing on culturally distinct clusters of non-Western nations and exploring their effects on variation in service expectations within these clusters.

Ethical leadership has been recognized as a critical factor in encouraging employees’ moral voices. This study offers a dual-route model to understand this process. The boundary conditions of these two routes are discussed herein.

The data originate from a multiwave, multisource survey study of 212 leader–subordinate dyads in Taiwan drawn from a variety of industry sectors.

The findings validate both the cognitive (moral efficacy) and affective (affective attachment) pathways from ethical leadership to moral voice, influenced by the organizational factor of political climate. While the moral efficacy pathway is more pronounced in a situation of weak political climate, the affective attachment pathway remains effective regardless of the climate’s strength.

Managers need to identify if their organization prioritizes rational professionalism or interpersonal affection. In the former case, they should focus on the learning effects of ethical leadership. Conversely, in the latter, the emphasis should be on the leader-subordinate relationship. Doing so optimizes the effectiveness of ethical leadership in growing moral voices.

Considering both cognitive and affective routes from ethical leadership to moral voice could integrate social learning theory (SLT) and social exchange theory (SET). Identifying factors influencing these two routes resonates with the leader–situation interaction perspective. This research deepens the understanding of ethical leadership's effects on encouraging and protecting employee moral voice.

For researchers and sector agencies around the world, poor academic integrity is seen as a significant risk to universities (Bretag & Harper, 2017; QAA, 2020; TEQSA, 2019). Given the existential threat that acts of academic misconduct are deemed to pose to higher education, interest in ways of developing academic integrity is correspondingly high and often invokes the concept of values (Macfarlane et al., 2014; Morris, 2018). However, to ascribe to academic integrity, the status of a self-evident, perhaps universal, value of contemporary higher education is contentious on many levels. This chapter takes in turn three of the most common ways in which students and scholars infringe on the principles of academic integrity – plagiarism, collusion, and contract cheating – and explores what the prohibiting of each of these acts reveals about the values of contemporary higher education. It argues that, far from neutral or universal, the values of academic integrity appear both normative and culturally specific, promoting a particular conception of higher education which risks excluding large sections of the global population. To counter this, the notion of threshold values – borrowing from Meyer and Land's (2005) notion of the “threshold concept” – is proposed, identifying the development of shared values as crucial to ensuring that contemporary, globalized universities are inclusive and accessible spaces.

Any teaching topic can have sensitive content, or at least be complicated because lecturers and students are likely to hold (based on their own experiences, interests, and values) strong opinions. This chapter explores the theoretical and practical issues of teaching cultural concepts. Colleagues are often left to negotiate the teaching of sensitive issues with little guidance on which to base their approach and educational practices. Therefore using the framework ‘Teaching Sensitive Topics Using Social Positioning’ developed by the authors of this chapter, and illustrative example, the chapter explores the practice of teaching cultural concepts in the curriculum to identify themes related to what can be learned and disseminated. An analysis of international social work (SW) is drawn on to think critically about education and the cultural appropriateness of the theories, practices and competencies utilised. The authors draw on their own knowledge and experiences as registered SW’s/educators/academics/researchers, and their own teaching in relation to sensitive topics at local, national and international levels.

Our experiences, whilst based on teaching in other countries, highlight a range of considerations for all educators in teaching sensitive topics. There is a need to learn from these lessons when adopting cultural concept practices to develop curricula. We recommend adopting reflexivity, flexibility, openness, empathy, and emotional intelligence, which should allow colleagues to teach culturally sensitive subjects by forging transcultural understandings and critically applying these understandings to their own culture.

This paper examined the mediating role of boundary spanning behavior and the moderating effects of traditionality linking humble leadership and employee creative performance from the perspective of Social Exchange Theory (SET) to reveal the behavioral mechanism and boundary condition regarding the influence of humble leadership on creative performance.

A sample of 276 employees and the supervisors from 8 companies in China was taken using two-wave data.

The results indicated that humble leadership was positively related to employee creative performance, and boundary spanning behavior partially mediated the relationship between humble leadership and employee creative performance. Traditionality strengthens the mediation process when traditionality is high.

These findings provide several theoretical and practical implications for the domains of humble leadership and boundary spanning behavior. For example, human resource (HR) departments can recruit leaders with high humility and cultivate team leaders through systematic training programs about self-awareness, openness and self-transcendence; team leaders should encourage employees to participate in boundary spanning activities and hiring managers select employees with high traditionality to synergize with leader humility.

Based on the SET, this paper explored the behavioral mechanism between humble leadership and creative performance and enriched the prior research, which is from the cognitive or emotional view, and further answered the question “what are the employees' behavioral responses when they confront the humble leadership”.

Drawing on institutional theory, this study investigates the role of individual cultural values on the adoption of socially sustainable supply chain management (socially SSCM) for Chinese suppliers facing the normative institutional pressures of guanxi (interpersonal relationships).

Using empirical data collected in three waves from 205 Chinese manufacturers supplying international markets, the proposed theoretical model is tested through partial least squares structural equation modeling (PLS-SEM).

The results indicate that guanxi has a positive impact on socially SSCM, and this positive effect is strengthened when the individual cultural values of the supplier's representative embody high collectivism and low uncertainty avoidance.

This study highlights the leading role of guanxi in improving socially SSCM practices due to its normative institutional force. In addition, the findings suggest that future studies should consider individual differences in supply chain partners, which may lead to distinct reactions when facing normative institutional pressures.

This study suggests international buyers should adopt guanxi management with their Chinese suppliers to encourage them to adopt socially SSCM. In addition, managers should note that the guanxi strategy is more effective when the supplier's representative collectivism is high and uncertainty avoidance is low.

This study contributes to socially SSCM research in emerging economies by unveiling the role of guanxi as a key driver of socially SSCM in the Chinese market and providing empirical evidence of the moderating effect of individual culture on the guanxi normative institutionalization process.

This study aims to explore how stakeholders leverage their guanxi and structural holes to promote knowledge mobilization to increase the performance of sci-tech achievement transformation.

This study conducted questionnaires, a social network analysis and semistructured interviews to examine its hypotheses by gathering data from a university and an enterprise in China.

Structural holes impede knowledge mobilization among stakeholders in their network, but guanxi moderates this impeding effect. In addition, knowledge mobilization promotes transformation performance.

By developing a mechanism to illustrate how stakeholders strategically leverage their guanxi and structural holes to affect the efficacy of knowledge mobilization to increase transformation performance, we reveal how stakeholders interact to co-create values for innovation, thereby contributing to the innovation and knowledge management literature.