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Multiattribute ratings of country‐image are commonly obtained to study the influence of country‐of‐origin on product preference and purchase decisions. Usually, such ratings are obtained for products made in different countries in order to make comparisons across countries. However, recent research evidence indicates that, when individual respondents rate multiple entities (e.g., multiple countries), the ratings of a particular country can be affected by the other “contextual” countries included in the questionnaire. The purpose of this study is to examine, via a controlled experiment, the issue of measurement context effects in the measurement of country images. The hypotheses tested concern the stability of attribute‐based and entity‐based country image scaling and potential methods of reducing the vulnerability of multi‐entity scaling to entity context ‐‐ the use of an anchor entity and an insulator question set to increase country image measurement stability.

The world consists of diverse and distinctive economic systems. Due to the unique historical, cultural and location-specific contexts embedded in each economy, a comparison of strategic behaviors across economies is unlikely to provide a causal estimate of the influence of these contextual factors on strategy–performance relationships. In this paper, I outline three approaches to researching multinational firms that address this dilemma. They include the multilevel, historical and variance-centered perspectives, all of which can help international-business (IB) researchers develop stronger theoretical foundations from which to explain why country-specific contexts matter in designing IB action and research.

The purpose of this paper is to examine corporate social responsibility (CSR) content in the context of four differing national institutional arrangements for welfare. An analysis is presented on how self-reported CSR differs in content across two western welfare states (the UK and Sweden) and two emerging economies in southern Africa (South Africa and Mauritius).

This paper is based on a qualitative content analysis of the CSR self-reporting of 40 companies. This involved 10 of the largest companies incorporated in four countries, namely, Sweden, the UK, South Africa and Mauritius. The content is categorised into community involvement, socially responsible production and socially responsible employee relations. For each category, an analysis is provided of the reported issues (the question of what), the geographic focus of reported issues (the question of where) and ways of working with these issues (the question of how), as well as the extent of reporting and level of reporting (the question of how much).

The study shows that companies place focus on aspects, issues and localities in ways that differ between countries and can be understood in relation to current institutional arrangements for welfare. The content of self-reported CSR can be both complementing and mirroring the welfare arrangements. Differences in self-reported CSR agendas are particularly evident between the two western welfare states on the one hand and the two emerging economies on the other, as these represent two distinct contexts in terms of welfare arrangements.

This paper contributes to research on the institutional embeddedness of CSR in three ways: first, by going beyond measures of country differences in terms of extent of CSR to consider differences in CSR content; second, by focusing on the social aspects of CSR and placing these differences in relation to welfare configurations; and third, by contributing with empirical findings on how CSR content differs across national settings and across the established/emerging economy divide.

Retail prices ending in 0, 5 (even ending), and 9 (odd ending) are common in western countries. The purpose of this paper is to explain variances in odd versus even ending practices in western versus non‐western countries, using Hall's high‐low context construct.

A survey of web‐posted prices in ten countries is conducted.

Relative to their counterparts in low context, western cultures, consumers in high context, non‐western cultures may be less prone to the illusion of cheapness or gain created by odd endings, and more likely offended by such perceived attempts to “fool” them. Thus, odd endings are predicted to operate at a higher level of value significance to consumers, and to occur less frequently relative to even endings, in high than low, context cultures. Data support the predictions.

Additional empirical studies are recommended to further test the proposed theory.

Western firms need to be cautious when replicating odd ending practices in non‐western markets. Even ending is a “safer” pricing format. Odd endings, if used, should convey cheapness or gain that is more “real”.

The research results indicate that the results of western‐based consumer research cannot be treated as universally applicable. The high‐low context theory supplements prior theories for price ending patterns in non‐western countries, and those based on perceptions and affect in the west. The study also demonstrates the usefulness of the web method in international pricing research.

The purpose of this paper is to review most recent developments of social and environmental accounting (SEA) in the context of developing countries and to offer insights for the latest research in this field. It also provides an introduction to the AAAJ special issue.

The authors have undertaken a conceptual overview of the field developed in the past two decades (2001–2020) with a view to identify major themes, trends and future research directions.

The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been published in leading accounting journals in the last 20 years. The coverage of these publications is concentrated in a small number of countries and regions. Interdisciplinary accounting journals, especially AAAJ, are the main publishing outlets in this field. The topic areas are dominated by social accounting challenges, with much less focus on environmental accounting, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss. The literature reviewed uses elaborating, problematising and theorising contexts as three main contextualisation approaches to analyse contextual themes framed around regulatory, political, cultural and religious, and social-economic systems. Although various conceptual lenses have been adopted in the developing country SEA literature, the use of institutional theory and its various extensions to address political and cultural complexities seems to become more prominent, as shown in most of the contributions included in this special issue.

This review is limited to leading accounting journals. SEA research increasingly published in other disciplines such as in management, social and environmental areas might provide a more comprehensive view in this research field.

In this paper, inter alia, the authors review and synthesise the previous literature in a conceptual framework, illustrating and highlighting the importance of contextual framing of SEA in developing countries. Based on this review, the authors propose some ideas for a future research agenda aiming to advance the field. The authors expect this paper and the special issue to act as a reference point for emerging SEA researchers from developing countries to raise more scholarly impactful enquiries in this area.

The aim of this paper is to examine how the cultural context and other institutional factors may influence the amount of direct communication with employees in nine European countries.

Nine countries were selected from the Cranfield Network on Comparative Human Resource Management database varying from high to low context. The dependent or criterion variable, was direct communication, independent variables were organization size age and industry, strategic role of human resource management (HRM), union presence and communication culture context. Data were analysed using one‐way analysis of variance and hierarchical regression.

The results show that cultural communication context, union presence and strategic role of HRM all have an influence on direct communication. The authors also see that union presence and cultural context interact.

The paper relied on data collected from the human resource managers of the organizations; therefore the authors do not know how the communication is perceived by the employees themselves. Future research can investigate not only the amount, also but the quality of the communication by collecting data from employees.

In today's environment where people from different cultures and companies from different legal systems are increasingly working together, the authors need to realise that context matters. What has worked in one environment may not be successful in another. The authors need to develop models that can guide managers in how they can deal with the differences and be effective in communicating with their employees.

The paper investigates direct communication in low‐ and high‐context countries as well as medium‐context countries. European integration provides a move towards convergence in some practices, however, there remains cultural differences between groups of countries.

This paper aims to refine the concept of community/ethnic resources for migrant communities by focusing on the way ethnic migrant entrepreneurs (EMEs) use co-ethnic-based (CEB) resources in their entrepreneurial activities, taking into account their migration contexts. Migrants are usually considered as disadvantaged individuals given their restricted opportunities in the labor market and in the business arena; thus, they rely on ethnic resources for survival in the host country.

Through Bourdieu’s (1986) forms of capital model, the authors compare the experiences of EMEs from three migrant communities in Malaysia (specifically, the Indonesian, Pakistani and South Korean communities) with regard to their ethnic resources. The authors used a qualitative approach in analyzing our data, which includes interview narratives with 41 individuals consisting of EMEs, community leaders, embassy representatives and trade experts.

This study’s findings indicate that migration contexts influence the differences in the way ethnic resources are used by EMEs. The findings are synthesized into a framework of ethnic resources within the context of ethnic migrant entrepreneurship.

Adopting a qualitative approach was useful in studying the subject, but the findings are still limited within the context of the study. As such, future research is encouraged to test the proposed framework and examine the underexplored aspects of migration in influencing the utilization of ethnic resources for entrepreneurial migrant communities.

A practical implication of this paper lies in the illustration of migrants’ usage of alternative routes for resources through co-ethnic networks, which is useful for policymakers and businesses focusing on migration and trade.

This framework contributes to the discourse of ethnic migrant entrepreneurship through further clarifying aspects shaping the utilization of community ethnic resources.

This paper aims to review the immigrant entrepreneurship literature to locate how researchers consider embeddedness to home and host countries beyond the “embedded” or “not” dichotomy.

The paper conducts a systematic literature review. The authors found 106 articles in the Scopus and Web of Science databases, using a structured search and selection protocol.

Few articles perceive embeddedness openly as a gradual phenomenon. However, articles in the review use different approaches for considering relative levels of embeddedness, such as depth of social ties. In addition, some articles take a dual perspective or make multi-contextual comparisons to acknowledge immigrant entrepreneurs’ embeddedness levels. These articles emphasise embeddedness as a gradual phenomenon to understand the complexity of immigrant entrepreneurs’ contextualisation better. Based on the review, the paper develops a model, considering embeddedness as an emergent result of the immigrants’ engagement with spaces, networks, markets and institutions of a given home or host context. It also accounts for the dynamic interaction between contextual factors as embeddedness levels change.

The paper has located all relevant papers in the used databases. However, the systematic review protocol naturally limits its scope. Nevertheless, the developed model based on the review helps researchers develop a more comprehensive understanding of embeddedness and possibly ask novel questions.

This paper can help policymakers improve their policies for the progressive social integration of immigrants, as it helps consider different embeddedness levels.

Researchers mainly consider individuals’ embeddedness as either “embedded” or “not.” However, we can also understand embeddedness at various levels, e.g. partial, increasing/decreasing and gradual. Significant changes occur in the embeddedness of individuals during immigration. Additionally, contextual relations intertwine immigrants’ entrepreneurial activity over time. The paper reviews embeddedness in the immigrant entrepreneurship literature, searching beyond the dichotomic use of embeddedness. Then, it develops a theoretical understanding of embeddedness levels.

We contend that the concept of liability of foreignness is inadequate to describe the set of disadvantages faced by emerging economy multinational enterprises (MNEs) in international markets. In order to address this theoretical gap, we develop the concept of “liabilities of origin” (LOR). We propose that the concept of LOR explains how the national origins of the MNE shape its disadvantages in international markets through three distinctive contexts of the MNE's ongoing activity: the home country context, the host country context, and the organizational context. We argue that in order to understand how emerging economy MNEs overcome their LOR, we need to engage simultaneously with the theoretical perspectives provided by the institutional entrepreneurship and organizational identity literatures. We suggest, further, that the concept of LOR may be useful to understand the character of MNE disadvantage in any international foray where the national origins of the MNE engender legitimacy-based and capability-based disadvantages for the MNE in a host country.