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The purpose of this study is to explore a phenomenon in knowledge management that has been given scant attention: the influence of cultural distance on inter-organizational knowledge transfer in the context of multinational companies involving headquarters in the USA and a subsidiary in Sri Lanka.

Designed as a qualitative exploratory study, data was collected through in-depth interviews of 15 participants and documents review.

The findings of this study implied that the theoretically introduced cultural dimensions shall be relevant to analyze the phenomenon of this study. Consequently, through the findings of this study, it is argued that inter-organizational knowledge transfer in multinational companies is influenced by cultural distance.

This study theoretically and empirically contributes to the debates on knowledge transfer in knowledge management research in general and, inter-organizational knowledge transfer in multinational companies between headquarters and subsidiaries with respect to the influence of cultural distance in particular, through the light of Trompenaars’ (1993) cultural dimensions theory.

The findings of this study could motivate the practitioners to take into account: the influence of cultural distance on inter-organizational knowledge transfer, if inter-organizational knowledge transfer happens in similar contexts: multinational companies with a headquarters in the USA (a western context) and a subsidiary in Sri Lanka (a non-western context) in the practical business world.

This study provides theoretical and empirical insights into the influence of cultural distance on inter-organizational knowledge transfer in multinational companies between headquarters and subsidiaries in the selected context while suggesting various avenues for further research toward the influence of cultural distance on such phenomenon in similar/dissimilar contexts.

The primary purpose of this research paper is to understand the role of national cultural dimensions on e‐learning practices in India. India is considered a major player in the world economy today. US multinationals are significantly increasing their presence in India and understanding cultural preferences will help global companies transition better.

This conceptual paper uses the national cultural dimensions of the global leadership and organizational behavior effectiveness project, which is identified as the most topical theoretical framework on culture. The national cultural scores are used to develop hypotheses for specific cultural dimensions. Examples from the literature are also used to strengthen the proposed hypotheses.

This research proposes that national cultural dimensions of power distance, uncertainty avoidance, in‐group collectivism, and future‐orientation influence e‐learning practices. This study distinguishes between synchronous and asynchronous methods of e‐learning and the role of culture on the same. Future research can definitely empirically test the hypotheses proposed.

This study provides strategic implications for multinationals with a guide sheet identifying the role of the various cultural dimensions on e‐learning. The suggested strategies can be implemented by multinationals in other countries with similar national cultural dimensions also.

This research also proposes a theoretical e‐learning model identifying the impact of national cultural dimensions on e‐learning practices. This research also provides practitioners a strategic implications model that could be implemented for e‐learning initiatives in multinationals.

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

The purpose of this paper is to develop and validate a model of organizational culture capable of more strongly predicting individual work behavior. For this purpose, the authors integrate the organizational culture profile (OCP) with two independent theories – regulatory focus theory and the theory of basic values.

Primary data were collected from 22 US public accounting firms. Partial least squares confirmatory composite analysis was used to test the theoretical structure and measurement metrics of the proposed factors.

The results support that the influence of organizational culture can be conceptualized consistent with a regulatory focus framework. The findings of our research indicate that promotion-focused culture is distinct from prevention-focused culture.

The results raise questions about the common practice across existing person-organization fit research of expecting generic effects across all seven OCP dimensions when predicting individual behaviors. Moreover, empirical evidence for the separate higher-order cultural dimensions supports the conclusion that the OCP’s seven dimensions reflect different underlying motivations likely important in predicting individual work behavior.

This study is the first to not only provide a confirmatory composite analysis of the measure of culture based on the OCP’s original seven cultural dimensions, but also examine the motivational properties of organizational culture through a regulatory focus framework.

Tourists with different cultural backgrounds think and behave differently. Accurately capturing and correctly understanding cultural differences will help tourist destinations in product/service planning, marketing communication and attracting and retaining tourists. This research employs Hofstede's cultural dimensions theory to analyse the variations in destination image perceptions of Chinese-speaking and English-speaking tourists to Xiamen, a prominent tourist attraction in China.

The evaluation utilizes a two-stage approach, incorporating LDA and BERT-BILSTM models. By leveraging text mining, sentiment analysis and t-tests, this research investigates the variations in tourists' perceptions of Xiamen across different cultures.

The results reveal that cultural disparities significantly impact tourists' perceived image of Xiamen, particularly regarding their preferences for renowned tourist destinations and the factors influencing their travel experience.

This research pioneers applying natural language processing methods and machine learning techniques to affirm the substantial differences in the perceptions of tourist destinations among Chinese-speaking and English-speaking tourists based on Hofstede's cultural theory. The findings furnish theoretical insights for destination marketing organizations to target diverse cultural tourists through precise marketing strategies and illuminate the practical application of Hofstede's cultural theory in tourism and hospitality.

This chapter offers an introduction to the major directions that the study of culture as a social identity dimension has taken theory building and practical application. Culture is explored as it relates to a way of life of a people through arts, beliefs, ceremonies, communication, customs, ethnicity, food, gossip, language, lifestyle, music, nation of origin, religion, ritual practices, stories, and more – and ways that this filters through organizations. Various interpretive and critical approaches are used to scrutinize the nature/culture debate, challenges in operationalizing culture, the circuitous process of culture, culture’s interactions with social structures, and intersectionalities of culture with other social identity dimensions.

Culture dimensions of social identity have been explored by social scientists intrigued by ways that people report negotiating among two or more cultures – double consciousness – and making cognitive shifts for strategic reasons. Too often, even well-intentioned social policies and research designed to advance cultural plurality – or multiculturalism – ends up focusing primarily on ethnic difference while overlooking other social identity dimensions and ignoring bases of cultural differentiation. Organizational culture as an outgrowth of communication, globalization contexts, profit-centric motives, and culture’s intersectionalities with other social identity dimensions is critiqued. Chapter 4 also explores these issues according to subthemes of: Hofstede’s cultural dimensions, culture and social identity, problems with culture and social identity for individuals, and managing organizational culture.

Online platforms are providing diversified and personalized services with user information. Users should decide if they should give up parts of information for convenience, with their information being at the risk of being illegally collected, leaked, spread and misused. This study aims to explore the main factors influencing users' online information disclosure intention from the perspectives of privacy, technology acceptance and trust, and the authors extend previous research with two moderators.

Based on 48 independent empirical studies, this paper conducted a meta-analysis to synthesize existing results from collected individual studies. This meta-analysis explored the main factors influencing users' online information disclosure intention from the perspectives of privacy, technology acceptance and trust.

The meta-analysis results based on 48 independent studies revealed that perceived benefit, trust, subjective norm and perceived behavioral control have significant positive effects, while perceived privacy risk and privacy concern have significant negative effects. Moreover, cultural background and platform type moderate the relationship between antecedents and online information disclosure intention.

This paper explored the moderating effects of an individual factor and a platform factor on users' online information disclosure intention. The moderating effect of cultural differences is examined with Hofstede's dimensions, and the moderating role of the purpose of online information disclosure is examined with platform type. This study extends online information disclosure literature with a multi-perspective meta-analysis and provides guidelines for practitioners.

The purpose of this paper is to investigate the contributions of both successors and incumbent leaders to family firm continuity, using insights from the family business succession literature and cultural dimensions theory.

In a qualitative study, the succession practices of 19 Mexican-American family firms were examined.

The findings are encapsulated by seven propositions and a model of Mexican-American family firm generational contributions and constraints to family business continuity.

In-depth interviews with immigrant and second generation family firm leaders revealed both traditional family firm succession patterns and atypical succession patterns, including generational inversion and equals across generations.

This research focuses on the demand from medium-sized firms to access public equity as a source of finance. The acceptance of public equity differs strongly between countries, particularly between the United Kingdom and Germany. Therefore, this research aims to identify the impact of national culture on the decision to go public in these two countries.

The theoretical framework builds on the satisficing theory of rationality, the pecking-order theory as well as Hofstede's cultural dimension theory. Using a questionnaire, over 1,000 medium-sized businesses in the United Kingdom and Germany were surveyed.

The findings demonstrate that British medium-sized firms are more open to using public equity as a source of finance than their German counterparts. The results indicate that national culture not only affects the decision to go public but also has a negative impact on uncertainty avoidance and long-term orientation.

The originality of the research lies in the focus on medium-sized firms and the effects of cultural differences between the United Kingdom and Germany. No previous research has explored how culture influences the decision to go public using a dataset generated from medium-sized firms in the United Kingdom and Germany.