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The purpose of this paper is to argue that the adaptation of the principled negotiation approach within organizations demonstrates similarities with the adaptation of evidence-based management and is the result of cognitive biases and cultural values instead of specific and conscious choices within the adopted negotiation style.

The adaptation of principled negotiation and evidence-based management are considered as a lack of willingness to be innovative at the organizational level, and when these ideas are introduced will meet resistance.

The analysis of the principled negotiation approach as an approach which – similar to evidence-based management – is vulnerable to cognitive biases and cultural values offers a solution on how to effectively adapt this approach within organizations.

Implications for research include a research design to test the assumptions of this paper to consider principled negotiations and evidence-based management approaches as innovative approaches.

Organizations and decision makers within organizations can benefit from the analysis in this paper.

Companies and parties in a negotiation phase can benefit from the analysis by paying attention to the cognitive biases and cultural values of the other parties rather than paying attention to the first offer and the choices made in the negotiation.

This is the first paper to analyze principled negotiations from an evidence-based management perspective.

This article analyzes the impact of the national culture, the dependence of the sector of activity on human capital, and the multinational character of the firm involved, on the degree of implementation of high performance work practices (HPWPs) in Ibero-American companies.

This quantitative study results from a survey of 614 Ibero-American firms, in 6 different countries. Multiple regressions were performed to test the hypothesis proposed.

HPWPs for employee recruitment and selection have been frequently implemented in Ibero-American countries. Three factors, i.e. national culture, degree of multinationality, and degree of dependence of the sector of activity on human capital, have a strong influence on the degree of implementation of HPWPs in general, at different degrees. For example, recruitment and selection practices are conditioned by the degree of multinationality, individualism, uncertainty avoidance, and power distance, while they are not influenced by masculinity and by the sector of activity.

HR managers must align the design and execution of HPWPs with the national culture, and with the characteristics of the sector of activity, they belong to. Domestic companies should also aspire to achieve the higher standards of multinational companies for specific HPWPs.

This study, to the authors’ best knowledge, is the first to provide insights into the influence of the three factors mentioned above on the degree of implementation of HPWPs in Ibero-American firms, using multiple regression analysis. The authors examine in this article a larger set of HPWPs than does most of the existing empirical literature.

The purpose of this paper is to investigate the relation between countries’ values of individualism/collectivism and organizations’ top management team (TMT) pay structures. Individualistic countries are expected to prefer more hierarchical TMT pay structures and collectivist countries are expected to prefer more egalitarian TMT pay structures. The manuscript also investigates the international implications of the relation between TMT pay structures and organizational performance. Specifically, it is proposed that a country’s level of individualism/collectivism will mediate the relation between TMT pay structure hierarchy and organizational performance.

A pooled sample of data from 56 organizations in 12 countries was used to investigate the research questions. Individualism/collectivism was measured using country specific individualism/collectivism scores and top management pay structures were operationalized using Gini coefficients. Organizational performance was evaluated using return on assets.

Support was found both for a preference for more hierarchical TMT pay structures in individualistic countries, and that a country’s level of individualism/collectivism mediates the relationship between an organization’s top management’s pay structure and company performance.

Findings demonstrate that organizations use pay structures consistent with their environments. Results suggest cultural dimensions can contribute to understanding cross-national TMT pay structures and that national culture plays a significant role in the relationship between TMT pay structure and company performance.

This paper investigates the effect of counter-cultural human resources (CCHR) practices on firm performance. Specifically, it investigates the impact of national culture [future orientation (FO), in-group collectivism (I-GC), performance orientation (PO), power distance (PD) and uncertainty avoidance (UA)] on the calculative and collaborative HR practice–firm performance relationship.

This study uses data from the CRANET and GLOBE studies to conduct a multi-level analysis of the impact of national culture on the calculative/collaborative HR–firm performance relationship.

It finds support for both the CCHR and societal-culture fit (SCF) perspectives of national culture, with FO and I-GC supporting the CCHR perspective and the other culture dimensions aligning more closely with SCF.

These findings empirically validate that CCHR practices can help supplement behaviors lacking in the cultural environment in which organizations operate.

This paper presents a quantitative measurement instrument for Leadership Adaptability.

Qualitative themes are examined, grouped and developed into 13 quantitative statements of Leadership Adaptability. A robust analysis is conducted to understand the relationships and underlying dimensions in the statements. Three types of dimension reduction techniques are employed: principal components analysis and two types of exploratory factor analysis. The instrument is tested in the form of a survey for the first time with public and private school leaders in the Emirate of Abu Dhabi (n = 167).

The quantitative Leadership Adaptability scale is validated by applying robust tests of dimensionality, validity and reliability. The three dimension reduction tests identified that the 13 statements are measuring a single dimension of Leadership Adaptability, and should therefore be treated as a single homogeneous scale. Reliability analyses further confirmed the results of the dimension reduction results, with a high score for Cronbach's alpha of 0.953, classified as an “excellent” level of reliability. Discriminant validity tests of the 13 statements, analysed alongside the 20-item Cultural Intelligence Scale, further confirmed the statements as being a distinct scale. Applying the instrument to Abu Dhabi school leaders showed they have high levels of adaptability.

This paper presents the first known quantitative measurement instrument for understanding Leadership Adaptability. This instrument addresses a need by developing a quantitative tool for researchers studying Leadership Adaptability, and it can be used to facilitate further exploration of this topic.

We study how giving depends on income and luck, and how culture and information about the determinants of others’ income affect this relationship. Our data come from an experiment conducted in two countries, the USA and Spain – each of which have different beliefs about how income inequality arises. We find that when individuals are informed about the determinants of income, there are no cross-cultural differences in giving. When uninformed, however, Americans give less than the Spanish. This difference persists even after controlling for beliefs, personal characteristics, and values.

This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Anglo‐influenced Australian, the Chinese and the Moslem‐dominated Malaysian. It explores the cross‐cultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification.