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Does civic participation, especially in the arts, increase democracy? This chapter extends this neo-Tocquevillian question in three ways. First, to capture broader political and economic transformations, we consider different types of participation; results change by separate participation arenas. Some are declining, but a dramatic finding is the rise of arts and culture. Second, to assess impacts of participation, we include multiple dimensions of democratic politics, including distinct norms of citizenship and their associated political repertoires. Third, by analyzing global International Social Survey Program and World Values Survey data, we identify dramatic subcultural differences: the Tocquevillian model is positive, negative, or zero in seven different subcultures and contexts that we explicate, from class politics and clientelism to Protestant and Orthodox Christian civilizational traditions.

To connect students with the real world of management practice, the purpose of this paper is to extend and operationalize the situated cultural learning approach (SiCuLA) through five learning processes occurring within communities of practice. These include integration of cultural contexts, authentic activities, reflections, facilitation, and the construction of a collaborative learning community.

To investigate the complex processes and principles of cultural learning, a multi-method approach is applied to an extensive comparative study of default and intervened cases within three management classes. Evidence is drawn from multiple sources of qualitative data including class observations, meeting minutes, focus groups, and group interviews with students and instructors.

Results indicated that in default cases, little explicit attention was given to a situated perspective of culture, or to the rich sources of cultural knowledge available among members of the classroom community. In contrast, following the intervention cases where SiCuLA was applied, there was strong evidence that much more attention was given to enhancing student contextual knowledge. Nonetheless, there were some challenges in applying these processes within the classroom context.

This is the first study to extend and operationalize SiCuLA in a classroom setting. More importantly, the evidence forms the empirical basis for deriving theoretical principles for cross-cultural management (CCM) education and training. It contributes to studying cultural contexts as sources of knowledge for learning through active co-participation. It also contributes to positive CCM learning with an emphasis on human agency that encourages students to take more responsibility and ownership of their cultural learning.

In recent years, theory and research have been increasingly devoted to understanding organizational behavior in cross-cultural and global contexts, with particular attention being paid to the appropriateness of various human resources management (HRM) practices because practices that may be effective within one cultural context may not be effective in other cultural contexts. This chapter argues that a multi-level perspective is needed to explain the interplay between HRM practices and employee responses across cultural contexts. Specifically, the multi-level framework developed in this chapter elucidates the importance of fit between HRM practices, individual values, organizational values, and societal values. Societal values play a key role in the adoption of HRM practices, and the effectiveness of these HRM practices will depend largely on “fit” or alignment with the values of the societal culture in which the organization is operating. HRM practices also shape the collective responses of employees through organizational climate at the organizational level and through psychological climate at the individual level. For positive employee attitudes and responses to emerge, the climate created by the HRM practices must be aligned with societal and individual values. Building on these notions, the strength of the societal culture in which the organization is operating serves as a mechanism that links relationships between climate, value fit, and attitudes across levels of analysis. The chapter concludes with some recommendations for future research and implications for practice.

The main purpose of this paper is to test the effects of a classical intercultural simulation on participants' ability to modify their behavior in response to collectivistic and individualistic contexts. Moreover, the paper aims to examine moderating effects based on experiential learning and social identity theory.

The learning effects are evaluated through two separate quasi-experimental studies with 152 master students in business economics at a Danish university and 190 bachelor students in international business at a German university.

The analysis shows that intercultural simulations with artificial cultures significantly improve participants' ability to modify their behavior depending on cultural context. Participants who identify with an artificial culture that differs radically from their own take greater advantage of the simulation. The overall duration of international experience moderates participants' learning with a U-shaped effect. Culture-specific experience strengthens the positive effect of the simulation. The comparison of the two conducted studies indicates that previous cognitive teaching enhances learning.

The findings demonstrate the effectiveness of intercultural simulations that guide participants through all phases of the experiential learning cycle. Moreover, they underline the importance of assessing participants' cultural backgrounds before the assignment of training groups.

Prior research on intercultural simulations is often based on qualitative methods and mostly limited to affective outcomes, such as motivation and enjoyment of intercultural interactions. By contrast, this paper quantitatively tests to what extent intercultural simulations improve participants' ability to modify behavior depending on culture.

When multinational managers attempt to transfer best practices across cultures, the challenges inherent in cross‐cultural transfer may actually diminish competitiveness, instead of enhancing it. Multinational managers need to understand the cultural context of best practices, both at the source and at the target, in order to overcome these challenges and facilitate the transfer process. The challenges to effective transfer of best practices between cultures may arise because of the kinds of variances between cultural environments. These variances may pertain to concepts, perceptions, standardization, gradation and validation, substitutability and decision rules. Unmediated transfer of best practices across cultures may produce distortions in perceptions, understanding, interpretation and motivation of customers, competitors, employees and market players in the global markets. These distortions may in turn lead to conflicts and resistance and adversely impact the cost structure, revenue mix and profitability options. Understanding the cultural context and adapting best practices in tune to the recipient culture can be an invaluable tool to preempt or respond effectively to competitive challenges in the global markets.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

The purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary accounting research (IAR).

First, the authors discuss backstage insights and the authors’ own life experiences vis-à-vis translating cross-cultural/language research. The authors provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, the authors carry out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015 to 2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes.

The study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community’s lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. The authors argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic “elites” within the IAR community, meanwhile missing opportunities for innovation.

By opening the “black box” pertaining to translation gaps in the context of cross-language/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as “cultural brokers”.

This paper provides a comprehensive assessment of the influencing factors on knowledge transfer through meta-analysis with an emphasis on the influence of cultural contexts.

The approach involved the evaluation and analysis of 69 published empirical studies and the categorization of these studies into two groups based on different cultural contexts as described by Hofstede. A meta-analytic approach was then employed to provide a comparative analysis of the categorized studies.

The results of the meta-analysis of the influencing factors of knowledge transfer are consistent with the results obtained in most previous studies, indicating a maturation of research in this area. Influencing factors such as knowledge ambiguity, tie strength, trust, and common cognition are shown to impact knowledge transfer in different cultural contexts, particularly with regard to the individualism-low power distance and collectivism-high power distance dimensions defined by Hofstede.

This analysis was limited to the correlation between the influencing factors and the general performance in knowledge transfer and did not specifically address more detailed dimensions such as efficiency and effectiveness. In addition, this analysis was restricted to the cultural contexts of only two cultural dimensions. However, the review of this broad range of studies provided sufficient data to allow an in-depth analysis of related influencing factors and helped to illustrate and exemplify the influencing mechanisms of culture on knowledge transfer.

The results presented in this paper can help managers working in cross-cultural environments to understand the key influencing factors that affect knowledge transfer in the workplace. By understanding these factors, managers can more effectively implement methods and procedures that improve cross-cultural knowledge transfer in the work environment.

This paper provides a detailed insight into the influencing factors found between two distinctive cultural contexts and offers a fresh analysis of influencing factors with regard to knowledge transfer in a cross-cultural environment.