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This study aims to investigate the effect of psychological characteristics, including perfectionism, transcendental future and lifelong learning, on auditors’ cultural values and social health. It answers whether psychological characteristics can improve auditors’ cultural and social health values in Iraqi auditing firms.

Using the Cochran sampling method, 198 auditors were selected as the sample size. The effect of independent variables on the dependent variable has been investigated using partial least squares tests.

The results show a positive and significant relationship between perfectionism and improving cultural values of auditors. Moreover, the evidence indicates that the transcendental future positively impacts and enhances cultural and social health values by preventing and motivating criminal and lawful activities.

No research has been done on the impact of psychological characteristics on auditors’ cultural values and social health in Iraq. Therefore, this research will have helpful information and help develop knowledge in this field.

The purpose of this study is to portray societal/cultural values of Turkish people as perceived by managers and academicians. The study also aims to provide an understanding of the cultural context of the Turkish society in terms of socio‐cultural dimensions such as high and low context, monochronic vs polychronic, self‐determined, and temporal orientation.

Instead of using Schwartz's 56‐item questionnaire, the authors used seven cultural and ten individual dimensions as individual items. Cultural values were captured from managers' and academicians' perspectives by changing the frame of reference from self to others. The questionnaire was designed for two different age groups to find the magnitude of change in connection with cultural values.

Results indicate that Turkey can be defined as a conservative country. Hierarchy is ranked as the second most important polar dimension, and the order of cultural values indicates a reverse direction compared to the findings of similar studies with reference to European countries. It also deserves to emphasize the fact that the younger group of respondents is much more conservative and seeks more power over people and resources than the older group of respondents.

This paper, to some extent, may serve as a guide in reflecting today's cultural values in Turkey. It also makes a modest contribution to the relevant literature due to both the portraying cultural values of Turkish people, and the usage of methodological considerations for data collection purposes.

Using Hofstede’s cultural value model, the purpose of this paper is to investigate how Chinese employees’ cultural values differ according to firm ownership type such as state-, privately, and US-owned firms.

Data were collected from 367 Chinese employees working at firms located in Beijing.

Results showed that while Chinese employees in state-owned firms scored the highest in collectivism, those working at privately and US-owned firms scored higher for individualism. The score for long-term orientation was also higher in state-owned firms than in privately and US-owned firms. However, contrary to the expectation, the scores for Chinese employees for power distance in state-owned firms were lower than in the others, while the scores for masculinity in state-owned firms were higher than for the others. Chinese employees in all three types of firms showed lower scores than reported in previous studies for uncertainty avoidance.

This study contributes to a deepened understanding of how the cultural values of Chinese employees differ depending on firms’ ownership types, with significant implications for managers, who do business in China as they seek to establish management practices more closely aligned with the cultural values of Chinese employees.

This study may be the first attempt to examine how Chinese cultural values differ according to various ownership types. It suggests that Chinese employees at privately and US-owned firms have different cultural values from employees at state-owned firms, even though all three groups of employees are Chinese.

The purpose of this paper is to examine the influence of managerial cultural values and the contextual environment (country of origin and country of operation) on corporate social responsibility (CSR) investments in three Asian countries.

A total of 150 questionnaires were collected from 150 companies located in Taiwan, Malaysia and Singapore. The potential influence of ethnicity on cultural values was controlled by collecting data from ethnic Chinese managers.

The results show that senior managers, especially their cultural values, play a crucial role in directing Asian companies’ CSR investments. In addition, the context (a firm’s country of origin and country of operation) also differentiates the cultural values and CSR investments in these three countries.

The study adds to the understanding of the influence of managerial cultural values and context on various aspects of CSR. Especially, the study offers valuable managerial implications for CSR implementation from the Chinese management perspective. Considering the fast global expansion of Chinese companies, the results concerning how Chinese managers’ cultural values influence their CSR investments priority offer valuable managerial implications. The comparisons of cultural values and CSR investments priority among ethnic Chinese managers in different contextual environments also serve as good starting points for future studies.

To address Generation Z’s role in the emerging workforce, this paper aims to examine Chinese Generation Z’s subjective well-being (SWB) during their internship in the hospitality and tourism industry through the lens of Chinese cultural values. It explores the extent to which Gen Zs identify with Chinese cultural values and the influences of Chinese cultural values on intern students’ SWB which, in turn, predicts their future job intentions in this industry.

This paper proposes a normative model to contextualize the multi-dimensional interactions between Chinese cultural values, intern students’ SWB, and their future job intentions in the hospitality and tourism industry. A survey as the main data collection method was used with 400 respondents in Macau, China in testing hypotheses and analyzing the direct and indirect effects of these interactions.

The paper provides empirical insights into the way that Generation Z’s SWB is influenced by Chinese cultural values. Findings show that Chinese intern students’ average SWB in the workplace was above average. It also suggests that two cultural dimensions can be identified as playing a significant and salient role in shaping their SWB in the workplace as well as their future job intentions, namely, attitudes toward work and job-related face values. However, no significant relationships with the other three dimensions of CCVs were found to influence their SWB or future job intentions, namely, attitudes toward people, moral discipline and status and relationship.

This research results may lack generalizability because the respondents chosen in Macau cannot be fully representative of Chinese Generation Z. Therefore, researchers are encouraged to widen the respondent base. Furthermore, cultural influences are tempered by many macro-contextual factors. Although this study focuses on unpacking Generation Z’s mental status from the level of national culture, other factors such as organizational considerations warrant future academic attention.

This paper addresses a research gap by identifying the influences of cultural values on the SWB of intern students which, in turn, affects their future job intentions in the hospitality and tourism industry.

Information systems (IS) research in developing countries (DCs) has attracted increasing attention over recent years. Nevertheless, empirical studies in these countries in general, and particularly those drawing on the cultural values influencing project team success (PTS), are still far from satisfactory. Hence, scholars strongly recommend this specific area as prime research territory to improve the successful development and implementation of IS initiatives in DCs. The purpose of this paper is to provide better insights and an improved understanding about the cultural values influencing PTS.

In order to investigate the cultural values which may affect PTS, data were collected from project experts working on business process reengineering and information technology projects in ten public and private organizations in the service sector in Ethiopia (n=200 questionnaires). A multivariate model was employed to identify the most important cultural values.

The results indicate that personally focused cultural values (e.g. openness to change) rather than socially focused cultural values (e.g. self‐transcendence) have the most significant influence on project team performance. Moreover, cultural values (independent of their designation as personally or socially focused) were found to have a strong relationship with two out of three dimensions of PTS, namely, project team learning and development, as well as project team working spirit, when compared to project team leadership.

Identifying the relationships between cultural values and the dimensions of PTS contributes to the establishment of theoretical insights into the success factors of IS projects in DCs. Moreover, it also assists practitioners, particularly project managers, in maximizing the possibility of PTS, which has been shown to be a major determinant of overall project success.

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.

Given the increasing global focus of many aspects of our society, researchers have taken significant steps in understanding the impact of culture on various psychological states. This review focuses on the stressor–strain relationships within the context of cross-cultural and cross-national studies. Using research findings from the United States as a baseline, we identify common and unique themes concerning the stressor–strain relationships between different countries, and clarify the differences between cross-national and cross-cultural studies. Furthermore, we consider cross-cultural and cross-national occupational stress research from an individual differences perspective. We encourage future studies to adopt this perspective and carefully consider the implications of cultural values on occupational stress research at the individual, group, and country levels.

Multinational corporations (MNCs) at their foreign subsidiaries hire local employees, whose cultural values may differ from the organisations' home cultures. Such value differences may pose managerial difficulties, making it critical to observe whether working at MNCs changes local employees' cultural values, reducing these differences. This study investigates how and to what extent local employees from a collectivistic culture acculturate their ethics-related values when working at MNCs' foreign subsidiaries. The authors examine (1) whether local employees change their values to become closer to the MNCs' home cultures, and if so, (2) whether the cultural distance between the MNCs' home and host national cultures affect the degree of such adaptation.

Survey data were collected through stratified random sampling from Thai employees of a Japanese-owned MNC (n = 196), a UK-owned MNC (n = 143) and a Thai-owned organisation (n = 137), all operating in Thailand. Hypotheses were developed using Berry's bidimensional acculturation model and were tested using OLS and logistic regression analyses.

The study's findings indicate that MNCs' local employees from collectivistic cultures adopt Berry's integration acculturation strategy and acculturate their ethics-related values – collectivism, ethical relativism, collective responsibility preference and executive pay differentiation tolerance – towards the values prevalent in MNCs' home cultures. Overall, acculturation is greater when cultural distance is greater. New insights are presented in relation to collective responsibility preference and pay differentiation tolerance.

Findings add to current knowledge on acculturation in management by (1) providing new insights into value acculturation (2) utilising Berry's acculturation model to analyse employees' acculturation within an organisation in the context of an emerging economy, outside the more frequently studied topic of mergers and acquisitions, and (3) investigating the impact of cultural distance on the degree of employee acculturation outside the field of expatriate adjustment.