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The purpose of this study is to explore the moderating effect of Confucian values and the mediating effect of relationship quality on the relationship between organizational justice and employee service orientation in the tourism and hospitality industry.

Structural equation modeling was applied to a sample of 421 responses in a questionnaire survey from employees of tourism and hospitality firms in mainland China.

Employee relationship quality fully mediated the relationship between organizational justice and service orientation. Confucian values negatively moderated the direct effect of organizational justice on employee relationship quality and the indirect effect of organizational justice on service orientation.

This study offers insights for hospitality managers how to improve employee service orientation and establish Confucian values in the practice of organizational justice. Tourism and hospitality organizations should equally treat all employees as internal customers and use distinct strategies to manage employees with high and low Confucian values in employee selection and management of training and development.

This study highlights the contributions of organizational justice and relationship quality to employee service orientation. It also demonstrates that Confucian values explain why many Chinese employees are less sensitive to low fairness: these values negatively moderate the organizational justice–relationship quality–service orientation relations. By linking organizational justice to relationship quality and employee service orientation, the findings enrich our understanding of the applications of internal marketing and social exchange theories under Confucian values.

This study aimed to expand the normative model of police legitimacy literature by assessing the impact of cultural values and their role as a driver of the perception of legitimacy. Specifically, the current study assessed cultural values like Confucianism and their impact on the perception of police legitimacy.

The current study used convenience sampling of South Korean university students from all seven metropolises. A perception survey regarding their perception of the legitimacy of Korean police was asked via a six-point scale. For statistical analysis, structural equation modeling (SEM) was used to assess the hypotheses.

The authors' results indicate that Confucian values like social hierarchy and social harmony impacted various stages of police legitimacy. In particular, Confucian values significantly impacted procedural justice, the obligation to obey and cooperation. However, it failed to predict legitimacy in any capacity.

First, by assessing Confucian values and their impact on police legitimacy, the current study aimed to expand the police legitimacy literature. Second, police legitimacy research in non-Western settings is still lacking and has not reached a consensus regarding the primary driver of legitimacy. Furthermore, South Korea in particular is still at an infant stage regarding police legitimacy research. The current study aimed to add to the literature by examining police legitimacy in the Korean context.

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.

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.

This study seeks to understand how accountant stereotypes have been constructed and reconstructed at the macro-national and the structural level in Chinese society.

This qualitative investigation into China's social construction of accountant stereotypes employs Becker's (1963) labelling theory. Viewing stereotyping as a socially constructed practice, this study draws on a post-positivistic, reflexive epistemology in conducting 28 semi-structured interviews with accountants and related actors.

Chinese accountant stereotypes are constructed and reconstructed according to the rules created and enforced in different cultural-political periods. The accountant stereotypes constructed during the ancient Confucian period (500 BC – 1948) were replaced during 1949 and 2012 when the political focus shifted towards propagating socialism and later promoting economic growth. They also show how Confucian stereotypes of accountants resurfaced in 2013 but were reconstructed by the central government's cultural confidence policy of propagating Confucianism.

Empirically, prior literature has focused on what the accountant stereotype is and how accountants respond to such stereotypes, but it has neglected the ways in which these accountant stereotypes are politically and culturally constructed, diffused and legitimated. This paper fills in the gap by understanding the social practice of accountant stereotyping in a previously unexplored political-cultural context, namely Chinese society. In theoretical terms, by offering the first use of Becker's (1963) labelling theory in the accounting literature, it furthermore enhances our understanding of how accountants' identities and social standing are shaped by social rules.

This study aims to examine the impact of directors’ green experience on the disclosure of environmental information by firms. Furthermore, it investigates the mediating role of firm green culture and the moderating effect of Confucianism in this mediation process.

The selected sample for this study comprises the A-share listed firms from 2010 to 2020. The data on “directors’ green experiences,” “Confucianism” and “green culture” were manually collected and organized, while other data were obtained from China Stock Market & Accounting Research Database. After eliminating corporations with ST, *ST and missing data, a total of 29,419 samples were obtained. The hypotheses were tested using a multiple linear regression model, and statistical analysis was performed using Stata 16.0.

The findings of this study reveal that directors’ green experience positively influences firm environmental information disclosure, and firm green culture mediates this relationship. Moreover, Confucianism moderates the impact of directors’ green experience on firm environmental information disclosure, as well as the mediating role of green culture in the relationship between directors’ green experience and firm environmental information disclosure.

The disclosure of environmental information plays a significant role in promoting a firm’s environmental performance as well as its competitive advantage. While previous studies examine various factors leading to firms’ environmental information disclosure, the influence of managerial characteristics on firm environmental information disclosure has not received adequate research attention. The present study investigates the effect of directors’ green experience on environmental information disclosure, contributing to the existing literature on firms’ environmental information disclosure and managerial features. Meanwhile, it enriches the literature on firm governance and imprinting theory.

This paper aims to explore how a shared service centre (SSC) is mobilised in a power-dominant context of a Chinese state-owned enterprise (SOE). Specifically, it examines the mobilisation of SSC within this multi-divisional SOE, the role and dynamics of actors involved and the influence of changes in the integrated information system (IIS) during the mobilisation process.

The study follows a qualitative case study methodology. The authors draw on actor-network theory to examine the network and translation processes constructed in mobilising SSC in the chosen SOE. The data sources of this study were collected through semi-structured interviews, observations and documentary reviews.

The mobilisation of SSC is not a linear process but rather a “spiral” interplay through continuous interactions and compromises between human and non-human actors. Power gave the core actor as an orchestrator legitimacy and formality to reduce resistance and obstruction in translation for the mobilisation of SSC. The changes in IIS appear to facilitate the interaction between the heterogeneous actors.

This case study contributes towards understanding the mobilisation of SSC in a power-dominant context by highlighting the impact of changes in IIS and the details of the mobilisation of SSC in terms of the role played by both the individual actors and the technology.

This study provides a broader understanding of the interactions of the heterogeneous actors for mobilising SSC in a power-dominant context. More importantly, the study inspires future research into examining how SSC practices unfold and how the changes in IIS influence the mobilisation of SSC.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

Although student evaluation of teaching (SET) is widely used, there has been a significant disparity between its potential benefits with the actual impact on improving educational quality. This study aims to inquire into the factors contributing to this discrepancy and the underlying mechanisms hindering the effective utilisation of SET.

This qualitative case study used problem-based methodology to investigate the theories of action of administrators involved in SET. The study uses SET documents and individual interviews with 18 administrators from six Vietnamese higher education institutions.

While the administrators monitored SET data and addressed SET problems, few used it for quality improvement. The participants’ SET approaches were influenced by various constraints, especially the intricate interaction between neoliberal agendas with professional and cultural values.

Despite a lack of statistical generalisability, this study contributes to analytical generalisation by vividly portraying the complexity of the SET practice in a higher education context.

This study suggests a more inclusive approach to quality improvement that prioritises multi-stakeholder engagement.

The constraint analysis offers invaluable insights into the challenges and dynamics of SET practice, which can be used to enhance SET effectiveness and overall educational quality.

This paper addresses the need to examine the theories of action of administrators involved in SET, emphasising the significance of a comprehensive understanding of the stakeholders’ underlying reasoning process for successful evaluation implementation.