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This paper aims to apply complexity theory tenets to deepen understanding, explanation and prediction of how configurations of national cultures and need motivations influence national entrepreneurial and innovation behavior and nations’ quality-of-life (QOL). Also, the study examines whether or not high national ethical behavior is sufficient for indicating nations high in quality-of-life.

Applying core tenets of complexity theory, the study constructs asymmetric, case-based (nations), explanations and predictive models of cultures’ consequences (via Schwartz’s seven value dimensions) and implicit need motivations (via McClelland’s three need motivations) indicating national entrepreneur and innovation activities and subsequent national quality-of-life and ethical behavior. The study includes testing configurational models empirically for predictive accuracy. The empirical examination is for a set of data for 24 nations in Asia, Europe, North and South America and the South Pacific.

The findings confirm the usefulness of applying complexity theory to learn how culture and motivation configurations support versus have negative consequences on nations’ entrepreneurship, innovation and human well-being. Nurturing of entrepreneur activities supports the nurturing of enterprise innovation activity and their joint occurrence indicates nations achieving high quality-of-life. The findings advance the perspective that different sets of cultural value configurations indicate nations high versus low in entrepreneur and innovation activities.

High entrepreneur activities without high innovation activity are insufficient for achieving high national quality-of-life. Achieving high ethical behavior supports high quality-of-life.

This study is one of the first to apply complexity theory tenets in the field of entrepreneurship research. The study here advances the perspective that case-based asymmetric modeling of recipes is necessary to explain and predict entrepreneur activities and outcomes rather than examining whether variable relationships are statistically significant from zero.

The purpose of this paper is to critically explore the implementation of cost accounting systems (CAS) using content analysis. In particular, it aims to examine the impact of Sri Lankan cultural and local characteristics on the adoption of CAS. In particular, it examines the factors that facilitate or hinder the adoption of CAS in Sri Lanka.

Primary data for the research were obtained by interviewing selected respondents from Sri Lanka’s manufacturing and service sectors. They were shortlisted using maximum variation sampling to obtain a representative cross-section of the national population. A total of 16 respondents were interviewed, which resulted in 57 interview paragraphs to be coded. Several theories were used to analyse them, namely, the theory of institutional isomorphism (homogeneity) and the theory of heterogeneity, as well as Clifford Geertz’s cultural theories.

A cross-comparison between the findings and relevant literature indicates the existence of complete institutional isomorphism and partial institutional heterogeneity in Sri Lanka. Heterogeneity exists in organisations such as foreign multinationals, which have adopted unique and sophisticated CAS. In addition, inadequate access to information and the orientation of the local culture has affected the implementation of CAS in Sri Lanka, with a lack of awareness of the importance of CAS, a sluggish approach to costing and cultural values forming prominent barriers to its implementation. These findings are plausible in light of the relationship between a sluggish approach towards costing (a low cost awareness), and local attitudes towards the implementation of more efficient accounting practices such as CAS.

This research is invaluable as a tool for Sri Lankan policymakers and practitioners, enabling the public and private sectors to provide education and training to enhance staff understanding and promote a positive attitude towards costing. With more efficient institutional CAS, the country’s economy will be more competitive internationally. As well as policymakers and practitioners, this research could be used by academicians for advancing theoretical development around the cultural triggers and barriers for adopting more innovative and fresher CAS in Sri Lanka.

The originality of this research can be justified on two counts. Firstly, although a wealth of research exists that examines the influence of culture on behaviour, this research specifically evaluates the impact of cultural factors on attitudes towards costing. These factors could be facilitators or obstructions for implementing CAS. Secondly, this research aims to combine both earlier and recent theories of institutionalism with Clifford Geertz’s cultural theory, to investigate how people and institutions in Sri Lanka adopt CAS. Earlier studies have focused merely on earlier theories of institutional homogeneity.

Hofstede's theory may be problematic from both a methodological/theoretical and practical view when applied to the 80 per cent of the globe we term developing. It is necessary to break out of an epistemic paradigm and a “view from nowhere” in order to focus on multiple layers of cultural interfaces within power dynamics that influence the nature of hybrid organizations and individual cultural identity. The purpose of this paper therefore is to develop a theory of cross‐cultural interfaces.

Cross‐cultural values theory provides a blunt instrument in Africa, does not take into account global dependencies and is not able to analyse local perceptions of reality within a context of these dependencies. A theory of cultural interfaces is developed that incorporates an Aristotelian phronetic approach to social science.

This moves away from the universals of analytical rationality towards practical value‐rationality that considers culture from a context‐dependent viewpoint, provides a synthesis for cultural‐institutional approaches, and engages researchers beyond merely looking at differences in cultures and the consequences, and towards what should be done about issues that arise.

By providing an example of how cultural interfaces may be researched, and discussing the associated conceptual issues, it is hoped that this paper will help to move forward the debate about cross‐cultural management.

The purpose of this paper is to propose Neo-Durkheimian institutional theory, developed by the Durkheimian institutional theory, as developed by anthropologist Mary Douglas, as a suitable theory base for undertaking cross-cultural accounting research. The social theory provides a structure for examining within-country and cross-country actions and behaviours of different groups and communities. It avoids associating nations and cultures, instead contending any nation will comprise four different solidarities engaging in constant dialogues. Further, it is a dynamic theory able to take account of cultural change.

The paper establishes a case for using neo-Durkheimian institutional theory in cross-cultural accounting research by specifying the key components of the theory and addressing common criticisms. To illustrate how the theory might be utilised in the domain of accounting and finance research, a comparative interpretation of the different experiences of financialization in Germany and the UK is provided drawing on Douglas’s grid-group schema.

Neo-Durkheimian institutional theory is deemed sufficiently capable of interpreting the behaviours of different social groups and is not open to the same criticisms as Hofstede’s work. Differences in Douglasian cultural dialogues in the post-1945 history of Germany and the UK provide an explanation of the variations in the comparative experiences of financialization.

Neo-Durkheimian institutional theory has been used in a wide range of contexts; however, it has been little used in the context of accounting research. The adoption of the theory in future accounting research can redress a Hofstedian-bias in accounting research.

The purpose of this paper is to examine the potential of cultural theory as a tool for identifying patterns in the stakeholders' perception of risk and its effect on information system (IS) risk management.

Risk management involves a number of human activities which are based on the way the various stakeholders perceive risk associated with IS assets. Cultural theory claims that risk perception within social groups and structures is predictable according to group and individual worldviews; therefore this paper examines the implications of cultural theory on IS risk management as a means for security experts to manage stakeholders perceptions.

A basic theoretical element of cultural theory is the grid/group typology, where four cultural groups with differentiating worldviews are identified. This paper presents how these worldviews affect the process of IS risk management and suggests key issues to be considered in developing strategies of risk management according to the different perceptions cultural groups have.

The findings of this research are based on theoretical analysis and are not supported by relevant empirical research. Further research is also required for incorporating the identified key issues into information security management systems (ISMS).

IS security management overlooks stakeholders' risk perception; for example, there is no scheme developed to understand and manage the perception of IS stakeholders. This paper proposes some key issues that should be taken into account when developing strategies for addressing the issue of understanding and managing the perception of IS stakeholders.

The aim of this paper is to focus on methodological development of research into the influence of culture: the use of cross‐cultural, multidisciplinary and multi‐method techniques.

The paper begins with a review of the interdisciplinary debate in business research, general management, IB and cross‐cultural management. It then explores the identities of paradigmatic combatants and possible “strategic peace initiatives”. It finally outlines some tactical and strategic complexities of such a “peace campaign” and identifies examples where multiple‐lens research offers good potentials for “post‐war” new theory development.

Ambitious calls for the advancement of interdisciplinary research in business research have appeared regularly and often feel like déjà vu. Cultural research appears to have been locked into paradigmatic “cold” warfare between methodologically distinct research “tribes”.

The authors' view is that culture can be likened to a holograph. It is not a real entity but a projection, which looks very different from different positions. The concern is that views of culture have been rather “monocled” and limited in relevance.

Sets out to review the points for and against the concept of cultural lag. First clarifies the cultural lag concept and theory. Addresses the issue of empirical verification, and discusses the relevance of the concept and theory of cultural lag to socioeconomic policy.

While emotions and feelings arise in the singular personality, they may also develop a normative dimensionality in a plural agency. The authors identify the cybernetic systemic principles of how emotions might be normatively regulated and affect plural agency performance. The purpose of this paper is to develop a generic cultural socio-cognitive trait theory of plural affective agency (the emotional organization), involving interactive cognitive and affective traits, and these play a role within the contexts of Mergers and Acquisitions (M & A).

The authors integrate James Gross’ model of emotion regulation with the earlier work on normative personality in the context of Mindset Agency Theory. The agency is a socio-cognitive entity with attitude, and operates through traits that control thinking and decision making. These traits are epistemically independent and operate on a bipolar scale; with the alternate poles having an auxiliary function to each other – where the traits may take intermediary “balanced” states between the poles.

Processes of affect regulation are supposed to go through three stages: first, identification (affective situation awareness); second, elaboration of affect is constituted through schemas of emotional feeling, which include emotion ideologies generating emotional responses to distinct contextual situations; third, execution: in the operative system primary emotions are assessed through operative intelligence for any adaptive information and the capacity to organize action; and turned into action, i.e. responses, through cultural feeling rules and socio-cultural display rules, conforming to emotion ideologies.

This new theory provides guidance for framing multilevel interaction where smaller collectives (as social systems) are embedded into larger social systems with a culture, an emotional climate and institutions. Thus, it is providing a generic theoretical frame for M & A analyses, where a smaller social unit (the acquired) is to be integrated into a larger social unit (the acquirer).

Understanding interdependencies between cognition and emotion regulation is a prerequisite of managerial intelligence, which is at demand during M & A processes. While managerial intelligence may be grossly defined as the capacity of management to find an appropriate and fruitful balance between action and learning orientation of an organization, its affective equivalent is the capacity of management to find a fruitful balance between established emotion expression and learning alternate forms of emotion expression.

Understanding interdependencies between cognition and emotion is a prerequisite of social, cultural and emotional intelligence. The provided theory can be easily linked with empirical work on the emergence of a cultural climate of fear within societies. Thus, “Affective Agency Theory” also has a bearing for political systems’ analysis, what, however, is beyond the scope of this paper.

The paper builds on the recently developed Mindset Agency Theory, elaborating it through the introduction of the dimension of affect, where cognitive and affective traits interact and become responsible for patterns of behaviour. The model is providing a framework which links emotion expression and emotion regulation with cognitive analysis.

The purpose of this study is to refine theory of negotiation by empirically investigating the extent to which national-, societal- and individual-level cultures relate to negotiators' tendency to endorse questionable negotiation tactics.

To assess the hypothesized relationships between culture and ethically questionable negotiation tactics at three cultural levels of analysis, the authors collected data from Turks who reside in Turkey and in Germany and from Greeks who reside in Greece and in Cyprus. Respondents' national-level cultural values were inferred from their nationality, respondents' societal-level cultural values were inferred from their country of residency, and respondents' individual-level cultural values were inferred from their discrete and unique individuality.

At the national level, the authors found that Turks in Turkey and Germany scored significantly higher than Greeks in Greece and Cyprus on the endorsement of pretending negotiation tactics. At the societal level, the authors found that Turkish negotiators in Germany displayed higher levels of lying negotiation tactics and lower levels of pretending negotiation tactics than Turkish negotiators in Turkey. Greek negotiators in Greece endorsed deceiving and lying tactics more than Greek negotiators in Cyprus. At the individual level, the authors found that negotiators who score high on vertical individualism and collectivism endorse questionable negotiation tactics significantly more than negotiators who score high on horizontal individualism and collectivism.

The authors empirically demonstrate how national-, societal- and individual-level cultures differentially influence negotiators' tendency to endorse questionable negotiation tactics. The study's trilevel analysis allows for integrating the societal-level theories of negotiators' acculturation and cultural adjustment to a host culture, highlighting the importance of bicultural identity.

There is still a lack of understanding why there is little progress when it comes to women seeking and obtaining top management and leadership positions in organizations today, and this is particularly true within the cross-cultural and international management and leadership contexts. One step forward, however, is to understand current work and trends in research and theory to identify these gaps. Hence, the purpose of this paper is to provide an overview of the most recently published literature on the role of gender in management teams within and across cultures.

This content analysis has examined the most recent literature (i.e. January 1, 2010 to March 1, 2016) in 15 influential academic journals within the cross-cultural and international management field. The study has analyzed 152 primary and 85 secondary articles that met the strict criteria of the study.

Results include findings on journals/articles, gender of authors, countries included in data collection, constructs measured, tone of manuscripts (i.e. adverse outcomes associated with gender compared to the neutral/mixed or positive effects), and the theoretical frameworks utilized in the articles.

This analysis will be useful for researchers, theorists, and practitioners in understanding the current knowledge base and in discovering the emerging gaps and needs.

This is the first study of its kind within gender and cross-cultural/international management. The findings clearly show gaps in research and theory that will help guide future work.