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As the global presence of Chinese firms grows, increasing numbers of Chinese managers are working abroad as expatriates. However, little attention has been paid to such Chinese expatriate managers and their leadership challenges in an inter-cultural context, especially across a large cultural distance. To fill the gap in the literature concerning the leadership challenges for expatriate managers in an inter-cultural context, the purpose of this paper is to elucidate the leadership styles of Chinese expatriate managers from the perspectives of three traditional Chinese philosophies (i.e. Confucianism, Taoism, and Legalism) in the inter-cultural context of the Netherlands.

The data for this qualitative study were collected via semi-structured, open-ended, narrative interviews with 30 Chinese expatriate managers in the Netherlands.

The results clearly show that the leadership style of Chinese expatriate managers is deeply rooted in the three traditional Chinese philosophies of Confucianism, Taoism, and Legalism, even in an inter-cultural context. Specifically, the study reveals two salient aspects of how Chinese expatriate managers frame and interact with a foreign cultural context from the perspectives of traditional Chinese philosophies. First, the Chinese expatriate managers reported an initial cultural shock related to frictions between the foreign cultural context and Confucianism or Taoism, but less so in the case of Legalism. Second, the Chinese expatriate managers also reported that their interactions with the Dutch culture are best described as a balance between partial conflict and partial complementarity (thus, a duality). In this sense, the leadership style of Chinese expatriate managers is influenced jointly by the three traditional Chinese philosophies and certain elements of the foreign cultural context. This is consistent with the Chinese perspective of yin-yang balancing.

This study is among the first to offer a more nuanced and highly contextualized understanding of leadership in the unique case of expatriate managers from an emerging market (e.g. China) in an advanced economy (e.g. the Netherlands). The authors call for more research to apply the unique perspective of yin-yang balancing in an inter-cultural context. The authors posit that this approach represents the most salient implication of this study. For practical implications, the authors argue that expatriate leaders should carefully manage the interplay between their deep-rooted home-country philosophies and their salient host-country culture. Reflecting on traditional philosophies in another culture can facilitate inter-cultural leadership training for Chinese expatriates.

Purpose – This chapter aims to construct a scientific microworld to explain the management strategy of yang-ru yin-fa (Confucianism in public and Legalism in private) in Chinese organizations by an emic approach of indigenous psychology.

Design/Methodology/Approach – In consideration of the difficulties faced by either an imposed etic approach or a derived etic approach, this chapter advocates for an emic approach that argues that, in order to understand the specific features of organizational dynamics in China, it is necessary for us to construct an objective system of knowledge (epistemology) on the basis of Chinese cultural values (ontology), which can be examined by methods of social sciences (methodology).

Findings – Based on the theoretical model of Face and Favor, a conceptual scheme was proposed to highlight the contrast between Confucianism and Legalism in traditional as well as contemporary Chinese society. Findings of pervious empirical researches on two types of guanxi, along with two types of official and ethical leadership in Chinese organizations were reviewed to demonstrate the usage of yin/yang balance in strategic management.

Originality/Value – Taking the discourse of this chapter as an example, it is expected that the author's approach may initiate a scientific revolution against the Western paradigms of psychology that had been constructed on the presumption of individualism (Evenden & Sandstrom, 2011; Hwang, 2012).

The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature.

This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China.

This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations.

The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research.

This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.

The purpose of this paper is threefold. First, the paper demonstrates how inter-ocular testing (looking at the data) of Schwartz values from world values study (WVS) provides a surprisingly different picture to what the authors would expect from traditional mean comparison testing (t-tests, analysis of variance (ANOVA)). Second, the authors suggest that the ReVaMB model can be applied to an East Asian philosophical perspective. Relativity, the authors argue, is a factor when East Asian wisdom, philosophies and ideologies (Confucianism, Taoism, Buddhism and Legalism) “drive” outcomes such as work ethic. Third, the paper serves as an editorial to a special issue in CCSM on East Asian wisdom and its impact on business culture and performance in a cross-cultural context. Common themes are Yin Yang, how different cultures deal with paradox, and Zhong Yong, with accompanying concerns of how to conceptualise and deal with balance of opposites.

The authors adopted ten variables of the Schwartz values scales used in the WVS and subjected them to principle components analysis to reduce the number of variables. The authors found a two-factor solution: one relating to personal material success and adventure and excitement; another relating to success and personal recognition. The authors labelled these factors as Altruism and Hedonism. The analysis is based on an overall sample of 84,692 respondents in 60 countries. In addition to traditional statistical testing, the authors conduct inter-ocular testing. The authors also suggest that the ReVaMB model can be applied to East Asian wisdom.

Three recommendations help to arrive at more accurate conclusions when comparing groups: the authors recommend to aspire to “consistent look and statistic”. If the data distribution does not agree with the statistics, then the researcher should take a closer look. To avoid misinterpreting statistics and other analysis, the authors recommend inter-ocular testing, i.e. eyeballing data in a scientific fashion. The authors provide specific examples how to do that. The authors recommend to test for common-language effect size (CLE), and also recommend a new rule of thumb, i.e. a split of 60/40 as minimum difference to make any generalisation; 70/30 is worth considering. The rule of thumb contributes to better differentiation between real and “not real” differences.

The authors introduce two concepts: the “inter-ocular test”, which simply means to “look at your data”, and the Chinese word, 错觉 (Cuòjué) which roughly translates to “illusion”, “wrong impression”, or “misconception”. This study argues against accepting simplistic averages for data analysis. The authors provide evidence that an inter-ocular test provides a more comprehensive picture of data when comparing groups rather than simply relying on traditional statistical mean comparison testing. The “word of caution” is to avoid premature conclusions on group comparisons with statistical testing alone. The authors also propose an extension of the original ReVaMB model from a confucian orientation to a broad East Asian philosophical perspective. Culture does determine attitudes and behaviour which in turn contribute to the shaping of cultures, depending on situation, context, location and time. The “context” for a situation to occur should be tested as moderators, for example, between East Asian wisdom (Confucianism, Taoism, Buddhism and Legalism) and behavioural or attitudinal dimensions such as work ethic.

Revisiting the critical hermeneutics analysis of Wu Zetian’s case in Peng et al.’s (2015) paper, the purpose of this paper is to explore the complexity and paradox of Wu Zetian as a historical figure, and to demonstrate the potential of critical hermeneutics as an innovative methodology to study gender, diversity and history. Moreover, the authors attempt to examine some of the potential challenges and limitations of this methodology and to provide an in-depth account of the socio-politics involved in the research process.

This is a reflexive critique based on a framework of four central concepts of critical hermeneutics (Prasad, 2005): questions of author intentionality, layers of texts, hermeneutic circle and relating to texts.

Critical hermeneutics has great potential as well as considerable challenges and limitations in the research areas of gender, diversity and history.

This paper offers a lucid exposition of what critical hermeneutics is about, how it might be applied to a particular case and potential challenges and limitations of this methodology. The study is intensely reflexive and context oriented, illustrating how a deepened understanding of critical hermeneutics leads to a more informed discussion of the possibilities and limitations of the methodology, and how researchers, editors and reviewers can be influenced by the context in which the study is conducted.

While current management theory is largely based on economic assumptions, there is evidence to suggest capitalism is at a crossroads. Humanistic management is accordingly proposed as an alternative new paradigm. The present study follows this approach in considering Confucianism as a humanistic practice. The purpose of this study is to explore humanistic leadership displayed by a Confucian leader and how he/she presents humanistic concern in corporate management to pursue the common good.

This study adopted a structured–pragmatic–situational approach to conduct a case study and collected data from three sources: semi-structured interviews, consultant observations and archival data.

The findings reveal that a Confucian leader takes all stakeholders' interests into account while engaging in corporate management and displays humanistic behaviors toward the stakeholders that are in line with five Confucian virtues. The leader cultivates the employees as Confucian humanistic agents. These employees accordingly act as bridges to transmit the humanistic spirit to their customers and other industries in the same market. To initiate an industry change to achieve collective welfare, a Confucian leader must first influence his/her primary stakeholders. The primary stakeholders next collectively influence the secondary stakeholders (i.e. the industry). Consequently, the overall goal of the common good is ultimately sustained.

This study identifies valuable practical implications for humanistic practices in corporate management from a Confucian perspective. In addition, this study takes a significant academic step forward by illuminating the humanistic paradigm.

This paper aims to explore how management approaches are adopted in the modern Chinese business environment.

A questionnaire survey was conducted among the companies based in Hong Kong with manufacturing processes in China and supplying their products to the global market. The results of the survey are analyzed in conjunction with traditional Chinese philosophy, Malcolm Baldrige National Quality Award Criteria and ISO 9001 requirements.

The findings confirm that most companies operating in the capacity of original equipment manufacturer (OEM) suppliers will use ISO 9001 to set up their management systems. With the development of business, the companies will move from OEM to original design manufacturer (ODM), and some of them to original brand manufacturer. The management approach used at the OEM stage is basically ISO 9001; however, more comprehensive management approaches such as MBNQA criteria would be used when the company developed into OEM and particular ODM. In the Chinese business environment, the values of traditional Chinese philosophy are often shared by the senior leaders of the company.

This paper confirms that different management approaches should be used at different stages of business development. Furthermore, the management approach adopted should reflect the culture of the people concerned. Traditional Chinese philosophy is a rich source of management concepts from which foreign investors in China will be benefited.

The study of international business has become increasingly important in recent years. So important that the American Assembly of the Collegiate Schools of Business (AACSB) has called for the internationalisation of business curricula. In 1992 and beyond, successful business people will treat the entire world as their domain. No one country can operate in an economic vacuum. Any economic measures taken by one country can affect the global economy. This book is designed to challenge the reader to develop a global perspective of international business. Globalisation is by no means a new concept, but there are many new factors that have contributed to its recently accelerated growth. Among them, the new technologies in communication and transport that have resulted in major expansions of international trade and investment. In the future, the world market will become predominant. There are bound to be big changes in the world economy. For instance the changes in Eastern Europe and the European Community during the 1990s. With a strong knowledge base in international business, future managers will be better prepared for the new world market. This book introduces its readers to the exciting and rewarding field of international management and international corporations. It is written in contemporary, easy‐to‐understand language, avoiding abstract terminology; and is organised into five sections, each of which includes a number of chapters that cover a subject involving activities that cross national boundaries.

Although domestic research on Chinese management is emerging, a suitable domestic theory is still needed to support and explain Chinese management practice. Given that, this paper aims to extract ideas of cultivation from Confucianism and propose a theoretical framework of self-cultivation with a purpose to provide new explanations for domestic (nondomestic as well) management practice.

Drawing from pre-Qin cultivation discourse and management practice, this paper develops a theoretical framework of self-cultivation and discusses its implications.

This paper argues that self-cultivation emphasizes self-consciousness, initiative and selflessness. It also includes self-reflection, self-discipline, self-study and self-improvement, as well as self-dedication, all of which reflect the ideal realm of “self-cultivation.” This “realm” refers to the process of pursuing an ideal personality and high moral standards.

This paper contributes to the literature by identifying various potential applications of self-cultivation theory to domestic research on organizational behavior in China.

The purpose of this paper is to explore the contemporary paradigm of business leadership vis-à-vis China’s reform and transitional context.

The paper employs an evidence-based approach to explore the business leadership issues influenced by economic reform and within the context of societal transition in China. A qualitative research method was adopted based on in-depth interviews with a number of middle managers from a variety of Chinese enterprises, including state-owned, domestic-private and foreign-invested enterprises. Content analysis of several rounds of interviews added depth to the data analysis.

The findings complement existing thoughts and illustrate concepts, issues, and characteristics not yet emphasized in mainstream literature. General patterns and associated characteristics of business leadership in China, as well as specific patterns associated with different forms of enterprise ownerships, are identified.

The study makes a timely and necessary contribution that enriches context-specific understandings of business leadership against the backdrop of surrounding economic, social, and cultural changes.

The study enriches understandings of commonalities and differences in leadership across the globe, facilitating working collaboratively to achieve common goals in a global community.

The study offers new insights into business leadership by linking contextual, personal, and cognitional factors together and demonstrates some unique characteristics of leadership styles in transitional economies like China.