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This chapter reviews key research on the similarities and differences in leadership and management across different regions of the world. It also looks at similarities and differences on other relevant aspects, that is, commitment, work values, personality and emotional intelligence. Research has tended to focus on drawing out the differences as that appears to be worthy of news and attracts interest. We also report on the types of errors in research which might actually make real differences appear much larger. The reality is that what we find is a great deal of similarity in leadership and management behaviour across the different regions of the world. Given these similarities, can we develop a management level Situational Judgment Test (SJT) that can be used effectively across different world regions? We believe this can be achieved by identifying SJT items that work consistently across world regions and then assembling a bias-free test with robust psychometric properties.

This theoretical research endeavors to find common ground in the ostensibly inconsistent results of studies on the impact of cultural similarities and differences on strategic partnerships. Some findings suggested that partners have to possess similar cultural characteristics in order to achieve success, while others showed that cultural distance had a positive effect on efficiency and the competitiveness of partnerships. I systematically analyze the equivocal evidence of influence of both commonalities and differences on partnerships' outcomes, highlighting conditions under which they can be either beneficial or dysfunctional. Several propositions are formulated in regard to the role of qualitative and quantitative differences in both organizational and national cultures. Further, the theoretical and practical implications are also discussed.

Within the last two decades there has been an increased interest in the issue of work and emotion within work and organizational psychology and related fields. Although the cross-cultural perspective has a long tradition in research on emotions, organizational behavior researches on the dynamic of emotions at work have devoted surprisingly little attention to cross-cultural issues. In this paper, an attempt is made to show how important and useful a cross-cultural perspective is for understanding the role of emotion in the workplace. First, a review of recent publications of cross-national cross-cultural research of emotion at work is presented. In this, the focus is exclusively on cross-national organizational behavior studies of specific emotions with national culture as an explanatory variable. The aim of this is to identify core findings of cross-cultural research on emotion in organizational behavior and some gaps in this burgeoning literature. Second, a review is presented of findings on cross-cultural similarities and differences in emotion, culture-specific norms, and values and their effect on emotion. The aim of this is to identify the implications of these findings for future research on emotion at work. Third, a review of methodological issues in cross-cultural research is presented followed by some recommendations to further advance this area of research.

Cultural differences are often important motivators for tourism, but they may also be associated with increased risk perceptions. Different cultures may also perceive risk differently. Despite the importance of this topic for tourism research, few studies have aimed to systematize literature on cultural differences, tourism and risk. Therefore, the main goal of the present chapter is to elaborate a bibliometric analysis of this literature, more specifically, to quantify its sources and clusters of co-citation and terms. To achieve this goal, the publications indexed in Web of Science with the terms cultural differences and tourism (242) are analysed using VOSviewer. A qualitative analysis of the studies which focus specifically on risk is also performed.

Purpose – This chapter introduces two empirical models that could be used to examine the influence of Eastern and Western culture on strategic management: the cultural consensus model (CCM) and the cultural mixture model (CMM).

Methodology/approach – We describe how strategic management scholars can use these models and suggest areas where these models can be of greatest use, including international market entry, international mergers and acquisitions and international alliances, global headquarters and subsidiary relationships, and corporate governance.

Findings – Originally developed by cognitive anthropologists and cultural psychologists, these models can measure domain specificity, scope, and heterogeneity of cultural influences within and across Eastern and Western societies; can address multilevel issues; and can measure an individual or firm's representativeness of the culture.

Social implications – This new research methodology can help strategic management researchers address the impact of “West meets East” on strategic management outcomes and processes.

Originality/value of chapter – The two empirical models provide methodologies that integrate qualitative and quantitative methods.

In business and management, cross-national and cross-cultural comparisons between countries have been a topic of interest for many decades. Not only do firms engage in business in different countries around the world but also within countries. The population has become more diversified over time, making cross-cultural comparisons within country boundaries increasingly relevant. In comparisons across cultural groups, measurement invariance (MI) is a prerequisite; however, in practice, MI is not always attained or even tested. Our study consists of three parts. First, we provide a bibliometric analysis of articles on cross-cultural and cross-national topics in marketing to provide insight into the connections between the articles and the main themes. Second, we code articles to assess whether researchers follow the recommended steps as outlined in the multigroup confirmatory factor analysis (MGCFA) approach. The results indicate that MI testing is incorporated in the toolbox of many empirical researchers in marketing and that articles often report the level of invariance. Yet, most studies find partial invariance, meaning that some items are not comparable across the cultural groups studied. Researchers understand that MI is required, but they often ignore noninvariant items, which may decrease the validity of cross-cultural comparisons made. Third, we analyze the dissemination of MI in the broader literature based on co-citations with Steenkamp and Baumgartner (1998), a widely cited article on MI in the field of marketing. We conclude by noting methodological developments in cross-cultural research to enable addressing noninvariance and providing suggestions to further advance our insight into cross-cultural differences and similarities.

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 monographs and reviews on audit judgment and decision-making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, no such comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This chapter reviews the accounting judgment and decision-making research published during 1972–2010 in the five top-tier accounting journals. It evaluates the characteristics and significance of these studies, their theoretical and methodological strengths and weaknesses, and suggests avenues for future research. The insights into accounting judgment and decision-making research provided in this chapter may be useful for improving the research method, theory development, and hypotheses' formulation stages of future studies. The analysis presented in this chapter may also provide the necessary impetus to strengthen this strand of research in accounting in the future.

Due diligence refers to a comprehensive process of investigating and evaluating business opportunities in mergers and acquisitions. While early-stage due diligence usually encompasses financial and strategic assessment, one of the most important things in due diligence is looking at organizational culture at an early stage. This chapter takes stock of the existing research and practice in the area of cultural due diligence and evaluates the strengths and limitations. Based on the review of literature, we developed a framework for cultural due diligence to address the limitations of existing approaches. The framework illustrates a process to screen the M&A targets, gain insight into the target firm’s culture, and identify integration challenges. The process starts with more unobtrusive, indirect, and informal assessments of the target firm’s culture and moves onto more obtrusive, direct, and formal assessments.