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This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.

This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.

The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.

These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.

Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.

E-entrepreneurship is developed based on digital platforms, having specific technical opportunities, such as the interactive ecosystem, fast payment method and online store function, without strict requirements for online entrepreneurs. Considering China’s e-entrepreneurship environment and cultural background, this paper aims to analyse individuals’ e-entrepreneurship motivation based on the capability–opportunity–motivation–behaviour (COM-B) behaviour changing theory.

Through testing 602 samples based on the partial least squares path modelling and variance-based structural equation modelling, the factors from the opportunity and capability units positively affect individuals’ e-entrepreneurship motivation. Meanwhile, because of the economic and social environmental differences between China’s urban and rural regions, this study promotes the multi-group analysis based on individuals’ regional backgrounds.

First, as opportunity factors, technical and policy opportunities have significantly positive relationships with individuals’ e-entrepreneurship motivation. Second, entrepreneurial and cultural capabilities are essential for Chinese entrepreneurs while making an entrepreneurial decision. Third, because of the e-entrepreneurial environment difference and educational system gap, entrepreneurial capability exerts a greater influence on the e-entrepreneurship motivation for Chinese individuals from urban regions, and cultural capability exerts a higher impact on the e-entrepreneurship motivation for Chinese individuals from rural regions.

Whilst the phenomenon of e-entrepreneurship is emerging as a popular entrepreneurship area of study, little research has systematically explored individuals’ e-entrepreneurial motivation and analysed influencing factors from macro and minor aspects. According to the COM-B behaviour changing theory, this paper discovers influencing factors from environmental opportunity and personal capability units, and it is helpful to present individuals’ attitudes to the platform-based business model.

This study generates an aggregated overview of the literature on national culture and entrepreneurship (NC&E). The aim is to map the NC&E field via a systematic literature review of 130 articles published in refereed academic journals up to the end of 2022

Two different citation analysis methods are used: bibliographic coupling and co-citation

The results include the most influential studies, top-cited references and journals, and five major thematic clusters. The latter are (1) cultural models, frameworks and case studies; (2) social entrepreneurship, perceived barriers and entrepreneurial intentions; (3) institutions and sociocultural environments; (4) entrepreneurial orientation, cognition and networks; and (5) economic growth, entrepreneurial activity and firm performance

In contrast to previous NC&E literature reviews, this research employs a combination of bibliographic coupling and co-citation analysis. The findings offer a clearer understanding of the intellectual structure of this field and suggest new avenues for future investigations, including several relationship links with the resource-based view

This paper serves as a pilot study for the education of cultural landscape heritage conservation (CLHC) and review the preparedness of landscape architecture curricula in the Philippines for the CLHC specialization. It proposes the utilization of the “Geodesign” framework in formulating a developmental process and validation of the interrelationship and collaborative activity created by the thematic areas towards landscape heritage education and professionalization. The goal of the study is to create new possibilities for the profession through the study and professionalization of cultural landscapes, thus, raising awareness and significance of cultural heritage and heritage conservation in the lenses of the Philippine landscapes.

The research opted for literature reviews, comprehensive desktop reviews of the landscape architecture syllabi of higher education institutions (HEIs) and SWOT and PESTEL analyses as qualitative assessments, including stakeholder feedback discussions with the current four (4) HEIs, Philippine Association of Landscape Architects (PALA), Technical Committee for Landscape Architecture, Commission on Higher Education (TCLA CHED), Professional Regulation Commission–Board of Landscape Architecture (PRC–BOLA) and the ICOMOS IFLA International Scientific Committee on Cultural Landscapes, National Philippine Committee (Philippine NSCCL). The data were complemented by a quantitative assessment using Leopold and Lohani and Thann assessment matrix on importance (without considering magnitude), and for this study, it is the level of preparedness and integration.

The paper brings forth to the conclusion that the landscape architecture curricula at the bachelor's degree level of the University of the Philippines – Diliman (UP – Diliman) in Quezon City and University of San Carlos (USC) in Cebu are prepared to integrate and/or consider updating their respective curriculum in accordance to the CLHC specialization. The curricula of Bulacan State University (BulSU) in Malolos, Bulacan, and the University of San Agustin (USA) in Iloilo may need to consider introducing courses related to the thematic areas to be able to create an area of basis for integration.

The study is initiated as part of the International Council on Monuments and Sites (ICOMOS) Philippines Internship programme during a master degree study wherein the research is bounded within the limit of its duration. Therefore, the study was able to only identify and chose the possible thematic areas and course concentrations for the specialization of CLHC; select, review and propose courses related to CLHC; screen courses from the landscape architecture curricula of the universities based on its course title, course information (if provided) and cross–checked with Government syllabi; and allocation of units and time per identified course as well as required prerequisite from thematic areas was not covered in this study.

The paper can be used as a tool to engage discussions with the PRC–BOLA in its development of the specialization of CLHC currently being planned. Study topics and themes identified can be the starting point of training programmes that can benefit students of the current four universities in the study and landscape architecture professionals alike. This will eventually translate to benefits to society as heritage conservation methodologies are developed by practitioners who can apply such knowledge to places of cultural and natural significance and develop learnings to concrete heritage laws and policies protecting landscapes.

This paper serves as a pilot study for the education and professionalization of CLHC in the Philippines. Significantly, the development of CLHC specialization in the Philippines shall open various opportunities in developing Philippine cultural landscape heritage conservationists trained at the local context.

The purpose of this paper is, through an exploratory analysis, to identify good practices implemented by international museums in the phygital context and their classification in terms of customer experiences, in order to identify innovative cultural value creation and co-creation practices.

The authors adopt a qualitative approach of multiple case studies. The analysis conducted formed the information base through which to proceed with the classification of phygital customer experiences through the extended reality technologies framework

The analysis conducted on the selected international museums shows that the phygital formula can take on different characteristics depending on the technologies used and the purpose to be achieved and can be a useful tool for the co-creation of cultural value.

The originality of this contribution lies in the comparative analysis proposed among the case studies to intercept best practices in the phygital field, in the classification of phygital experiences through a novel frame of reference and in the identification of prospects for improvement of an emerging phenomenon in the literature on cultural sector management.

This study aims to examine the impact of regulatory, normative and cultural cognitive institutions and firm and individual factors on entrepreneurial behavior.

Using the quantitative research method, the authors collected data from 316 micro, small and medium enterprises (MSMEs) in Kosovo, a transition economy, through a cross-sectional research design. The authors performed exploratory factor analyses, correlation and regression analyses on the data using SPSS 26 and STATA software.

The research findings indicate that, within transition economies, normative and cultural-cognitive institutions have a positive impact on entrepreneurial behaviors. The authors could not determine the effect of regulatory institutions on entrepreneurial behavior. The authors also discovered that young firms are more inclined toward entrepreneurial behavior than older firms, and micro firms display a stronger entrepreneurial behavior than small firms. Furthermore, family businesses showed a greater tendency for entrepreneurial behavior than nonfamily firms. Interestingly, when the rational decision-making interacts with regulatory institutions, the effect on entrepreneurial behavior is negative.

This study employed a cross-sectional approach to investigate the influence of macro, meso, and micro-level factors on entrepreneurial behavior within a transitioning community across three industries. Future studies could replicate these findings within comparable institutional contexts, employing longitudinal studies that include additional variables beyond those considered in our present study.

Considering the importance of MSMEs for a country’s economic and sustainable development, the authors provide some policy implications. The authors recommend managers carefully evaluate the information gathered while they decide and also increase their capabilities concerning digitalization, which is crucial for their firm’s survival, growth and sustainable competitive advantage.

This paper contributes to the literature and shows and analyses entrepreneurial behavior at institutional (macro), firm-level factors (meso) and managers' rational decision-making (micro), providing evidence from a transition community.

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

There is a wealth of value hidden in regional cultural heritage, but its preservation status is not optimistic. This study introduces a method that focuses on the inherent cultural value of regional cultural heritage to preserve it by value construction and release.

Based on the great value of regional cultural heritage due to spatial adjacency and temporal continuity, this paper focuses on its inherent cultural value to explore the preservation path and chooses Shichahai cultural heritage digital resources for a case study. This paper draws lessons from the narrative method of ancient Chinese historiography, constructs a cultural space and tells cultural stories. A linked data organization model for digital resources is created to construct a conceptual cultural space. Then, the space is materialized by linked dataset creation. The authors tell cultural stories discovered from the space, which are presented by various user interfaces using visualization technologies.

A cultural space promotes the development of a fine-grained description of regional cultural heritage and aids in relationship discovery to enhance the value construction ability. Additionally, storytelling via interactive user interfaces is helpful in the utilization and dissemination of knowledge extracted from a cultural space and enhances the value release of regional cultural heritage. In this way, a path with the inherent cultural value of regional cultural heritage as the core is established, and preservation is achieved.

This study focuses on the inherent cultural value of regional cultural heritage and proposes a new path to preserve these resources. This approach will enrich research on the preservation of regional cultural heritage and contribute to the construction and release of its cultural value.

This study aims to analyse what factors influence ethnic minority group (EMG) college students’ attitudes towards promoting online start-ups and how their different attitudes impact their final online start-up behaviours on the live streaming platform. Based on the COM-B behaviour changing model and the theory of liberal and conservative attitudes, the research model has been established in this study, and it divides influencing factors into the environmental opportunity unit and personal capability unit.

To test relationships among the environmental opportunity, personal capability and personal attitude units, the partial least squares path modelling and variance-based structural equation modelling have been applied on the SmartPLS. Meanwhile, this study considers the regional difference between China’s developed and less-developed regions and promotes multi-group analysis based on it.

Research results show that the online start-up opportunity and capability positively affect EMG college students’ liberal attitudes but reduce EMGs’ conservative attitudes. Meanwhile, this study finds four significant differences, such as the path between conservative attitude and EMG students’ online start-up behaviour and the path between online start-up capability and conservative attitude.

This paper analyses the relationship between influencing factors and EMG students’ online start-up attitudes based on the COM-B behaviour changing model, contributing to the theoretical implications. Meanwhile, considering the impact of regional differences, this paper promotes the multi-group analysis and compares EMG college students from developed regions and others from less-developed areas.

Integrating anxiety and uncertainty management (AUM) theory and theory of organizing, this study aims to contribute to the knowledge management literature by examining the interdependent and bidirectional nature of knowledge transfer between expatriates and host country nationals (HCNs). Specifically, the authors investigate how receivers’ cognitive response to senders’ behaviors during their interactions becomes an important conduit between senders’ behaviors and the successful transfer of knowledge.

The authors used the actor partner interdependence model to analyze data from 107 expatriate-HCN dyads. The authors collected the responses of these expatriate-HCN dyads in Shanghai, Taipei, Hong Kong, Vietnam, South Korea, Malaysia, Thailand, Indonesia and India.

Receivers’ interaction anxiety and uncertainty, as a response to senders’ relationship building behaviors, mediate the relationship between senders’ relationship building behaviors and successful knowledge transfer. When senders are expatriates, senders’ communication patience and relationship building behaviors interact to reduce the direct and indirect effects of both receivers’ interaction anxiety and uncertainty. However, when senders are HCNs, the moderation and moderated mediation models are not supported.

The study contributes to the knowledge management literature by investigating knowledge transfer between expatriates and HCNs using an interpersonal cross-cultural communication lens. The authors make refinements to AUM theory by going beyond the sender role to highlighting the interdependence between senders and receivers in the management of anxiety and uncertainty which, in turn, influences the effectiveness of cross-cultural communication. The study is also unique in that the authors underscore an important yet understudied construct, communication patience, in the successful transfer of knowledge.