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This study analyses configurations of national culture as boundary conditions of countries’ national systems of innovation (NSI). Drawing from the NSI approach, we argue that culture’s role is that of a contingency factor shaping the relationship between investments in innovation and national innovation outputs.

We assessed the moderation effect of national culture through a systematic, two-stage approach using fuzzy-set Qualitative Comparative Analysis (fsQCA), which allows the analysis of changes induced by the moderator variables. Analyses were conducted with a diverse sample of 61 countries over a period spanning 12 years, from 2011 to 2022.

Findings reveal that investments in innovation, but not individual cultural dimensions, is a necessary condition for high innovation outputs. Furthermore, several configurations of cultural dimensions were identified as moderators of the relationship between investments in innovation and innovation outputs.

This study provides insights into cross-national innovation research by exposing the role of cultural configurations, rather than just individual cultural dimensions, as boundary conditions involved in the achievement of high levels of innovation.

Diverse cultures may make people behave differently and this, in turn, can impact project management. While the relationship between culture and project success has been widely explored, there is a need of addressing the gap in the relationship between culture and project management performance outcomes, that is, the performance in implementing project management processes and practices. The purpose of this paper is to investigate this gap by studying the role of cultural dimensions on project management performance.

An explorative survey including 200 observations relating to the experiences of project managers with a big experience on projects involving many different national cultures has been conducted to collect primary data on the relationship between the nationality observed and the project management performance outcomes shown. Nationality has been used as a proxy to link individual cultural dimensions and project management performance.

The results of this paper show that individualism impacts project dynamics and project control positively. Moreover, masculinity impacts project dynamics positively, and uncertainty avoidance impacts project control negatively. When recognized, different cultural dimensions can drive project management performance outcomes. The increasing awareness on this topic can be a valid instrument to control the cultural effect and take advantage of it to enhance project success.

This study contributes to the theory of project management by recognizing linkages between cultural dimensions and project management performance. Moreover, this study overcomes the concept of nationality, focusing on individuals and their unique set of cultural dimensions.

The purpose of the study is to examine the relation between board structure and firm performance variability in an international setting. The authors further explore the effect of national culture in shaping such relations.

The authors’ international sample contains 4,911 firms across 49 countries over the 2002–2017 period. The authors use national culture values on individualism and power distance developed by Hofstede (1980, 2001, 2011). The authors focus on within-firm, over-time variability of firm performance and estimate multivariate linear regressions with fixed effects. The authors address the endogeneity concern using the instrumental variable approach, and the authors’ results are robust to alternative measures of variables and different subsamples.

The authors find that firms with larger board size, greater board independence and less powerful CEOs have less variable performance. Individualism has a magnifying effect while power distance has a mitigating effect in shaping such relations.

To the best of the authors’ knowledge, this study is among the first to answer the call of Adams, Hermalin and Weisbach (2010) for research on corporate boards in an international setting. It is also one of the few studies which examine the variability of firm performance, while the majority of existing literature focuses on the level of firm performance. Most importantly, to the best of the authors’ knowledge, this study is the first to explore the role of national culture in shaping boardroom interactions that affect the decision-making process of corporate boards, which, in turn, affects firm performance variability.

The purpose of this study is to contribute to the debate on the impact of organizational culture and national culture on green supply chain management (GSCM) adoption by empirically testing the developed framework, and ultimately pave the way toward potential areas for future research.

Using survey data from a sample of Moroccan manufacturing firms, 130 responses were collected and analyzed using SPSS 25 and Smart PLS v 3.3.3 software. The paper used a convenience sample, as it is required by the quantitative method, which legitimate making generalization under certain conditions.

The research results indicated that the national culture does not influence the GSCM implementation. The results contradict a number of prior works. As for the second direct effect measured postulated that organizational culture has a direct and significant impact on the GSCM. The results indicate that adhocracy culture, clan culture and hierarchical culture have a positive impact on the implementation of GSCM initiatives. To assess the impact of ownership type on GSCM, we underlined the difference between local and foreign firms. In fact, as argued, the foreign firms are more implementing GSCM initiatives than local firms do. Based on the arguments advanced on prior literature, the firm size does, as expected, exert significant control over the adoption of GSCM initiatives.

The paper here is a starting point to understand how environmental sustainability and culture are interlinked; further research might contribute to this topic by empirically testing the model in similar or different contexts, using different cultural frameworks.

The practical implications for the paper are related to the necessity of adopting adequate organizational culture to build responsible behaviors for GSCM adoption by Moroccan firms. Recognizing the powerful role of organizational culture as a crucial factor responsible for GSCM’s success beyond the well-defined corporate strategies, including market presence and technological advantages, etc.

This paper contributes to the establishment of codependent links between sociology and management fields as it helps to update the social theories present in the operations management area.

To the best of the author’s knowledge, few works have pursued to review and bridge cultural theories with the GSCM implementation.

This study aims to examine the impact of culture on earnings management after changing to International Financial Reporting Standards (IFRS).

The study’s sample selection comprises all publicly listed firms in 25 countries between 2000 and 2017 from DataStream database with cultural dimensions ratings from Hofstede et al. (2010). The initial sample contained 2,451 firms.

This study provides evidence that the interaction between national culture and IFRS adoption remains influential in explaining differences in the magnitude of earnings management behavior across countries.

This study higlights how IFRS and the cultural values interact with each other and affect earnings quality. In particular, the authors provide evidence on the relationship between individualism, uncertainty avoidance, power distance and masculinity of national culture and earnings management and, primarily, find that national culture significantly influences the decisions of managers after adopting IFRS.

This paper investigates the effect of counter-cultural human resources (CCHR) practices on firm performance. Specifically, it investigates the impact of national culture [future orientation (FO), in-group collectivism (I-GC), performance orientation (PO), power distance (PD) and uncertainty avoidance (UA)] on the calculative and collaborative HR practice–firm performance relationship.

This study uses data from the CRANET and GLOBE studies to conduct a multi-level analysis of the impact of national culture on the calculative/collaborative HR–firm performance relationship.

It finds support for both the CCHR and societal-culture fit (SCF) perspectives of national culture, with FO and I-GC supporting the CCHR perspective and the other culture dimensions aligning more closely with SCF.

These findings empirically validate that CCHR practices can help supplement behaviors lacking in the cultural environment in which organizations operate.

In recent years, the proliferation of social commerce (s-commerce) has attracted many researchers to investigate the drivers of individuals' intentions. However, the empirical results reported in these studies were fragmented and inconsistent. This has led various meta-analyses to synthesize these findings, but without including a large number of s-commerce studies. In addition, investigating meta-analytically the effects of moderators such as the six dimensions of Hofstede's national culture is still lacking.

Drawing on nine theories and models, this meta-analysis aims to summarize the findings reported in 109 s-commerce studies published between 2011 and 2021 and to examine the moderating role of national culture. The correlation coefficient (r) has been used as the main effect size for this study. Based on the random-effects method, the CMA V3 software has been employed to calculate the weighted mean effect sizes.

The meta-analysis results showed that all the 11 hypothesized direct relationships are positive and significant. The moderator results also revealed that five out of six cultural dimensions significantly moderate the examined associations.

This research serves to enrich the existing s-commerce literature by addressing contradictory and mixed results reported in the empirical studies. This study is one of the first of its kind to investigate the role of Hofstede's six cultural dimensions as moderators in the field of s-commerce using the meta-analytic techniques.

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU.

This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications.

This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management.

Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences.

The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking.

The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting.

To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.