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The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the technology acceptance model (TAM), the information systems success model (ISSM), and Hofstede’s cultural values as the theoretical basis, this paper examines the influence that computer skills (CS), perceived ease of use (PEoU), perceived usefulness (PU), information systems quality, and espoused national culture have on the adoption of an electronic tax filing system in an emerging economy.

A survey was used to collect the data from individuals who e-filed theirs or someone else’s (individual and/or business) income taxes using government or private vendor websites. Snowball sampling technique is used to collect the data. A total of 201 usable questionnaires were analyzed.

Results indicate that PEoU and PU have a positive impact on user satisfaction (US), and higher US is linked to higher intentions of adopting online tax filing. Results show that high-power distance positively influences US.

The study provides insight for policymakers in emerging economies involved in diffusion of technology decisions. Considerations for requisite CS, perceptions of usefulness and ease, and culture should be included in the diffusion process.

This paper provides evidence supporting the predictability of TAM and ISSM in technology adoption. In addition, the study examines the moderating effect of culture on technology adoption. To the best of the authors’ knowledge, this is the first study to develop and test a holistic technology adoption model in context of a multicultural and emerging economy.

Presents a process developed by the authors that can be used to help organizational leaders and change agents make alignments between their “espoused” and “existing” organizational cultures. First we present an overview of the theoretical model from which the process is derived, and how we attempt to translate the theory into personal mental models for those involved in the change process. Next, we describe an action‐oriented process we call “walkies and talkies” used for analyzing what Schein refers to as artifacts and espoused values. Finally, we present a range of change initiatives that may be used if the culture analysis reveals any misalignments – “tune‐ups” are actions that can be taken during the analysis or immediately thereafter. “Re‐builds” are intermediate actions that take one to six months to complete. “Replacements” are longer‐term interventions requiring significant investments of time and resources, and represent change at its deepest level.

The purpose of this paper is to examine the relationship between health and safety (H&S) and organisational culture in project business, in particular to explore the validity of current cognitive emphases of linear organisational maturity towards a “safety culture”, and normative models and prescriptions.

An interpretative methodology is employed, informed by ethnography (Douglas' cultural theory) and clinical consultative (Schein's model) approaches, using case‐based analysis comprising seven project business organisations.

The cases were characterized by diverse organisational cultures and diverse H&S practices informed by habits and intuitive behaviour, as well as cognitive strategies and decisions for implementation. H&S was not the top priority for these cases. Good performance related to alignment with the prevailing culture rather than pursuit of a “safety culture”.

The term “safety culture” is misdirected; greater attention on what is, rather than normative models and prescription, is necessary. Generalisation is limited by the case‐based approach.

Practitioners need to pay more attention to organisational culture and alignment of H&S practices, to the unintended consequences of prescriptions, and robust systems.

The way activities are conducted requires awareness of the prevailing culture in order to align the structure and processes to the culture for effective operations. These implications are general, and within project business and management, Failure to do so carries increased risk of failing to satisfy business and broader stakeholder interests.

Anomalies in H&S research and practice are challenged, especially “safety culture” and normative approaches. The contribution is the combination employment of the Schein and Douglas models to understand organisational culture and H&S cultural alignment.

This paper aims to examine 611 values statements to determine if values statements contain characteristics of organizational culture as provided by Denison and Mishra (1995). The general hypothesis given is there is a relationship between values statements and culture characteristics. Four testable hypotheses, one for each of Denison and Mishra’s (1995) characteristics, are created and tested.

The process in testing the hypotheses had two components. First, a taxonomy of the values statements had to be determined. This involved using natural language characteristics rather than predetermined classes to create a taxonomy based on the language itself. Second, a custom dictionary for each characteristic had to be created based on Neuendorf (2017) to perform content analysis. Once the values statements were coded with a taxonomic classification and with culture characteristics, a Chi-Square test was performed to determine a relationship between the statement type and the cultural characteristic, and then a multinomial regression test was performed to determine strength and direction of the relationships.

The tests for all four hypotheses produced significant results in the Chi-Square test. The multinomial regression tests showed primarily that Business statements types often lack adaptability and stakeholder involvement cultural elements. Additionally, Religion statement types are positively related to adaptability and mission.

This paper creates a taxonomy and supplies the rules for classification. Values statements can now be classified using those rules and the classification used in analysis. Additionally, as values statements span over organizational culture, strategic management and strategic communication, these statements become a focal point for studying multiple topics across these fields. More particularly, finding the negative relationship between the Adaptability characteristic with the Business statement type and the involvement characteristic with the Business statement type may provide a cultural explanation for many mixed result studies on organizational success.

Organizational culture can be displayed by way of values statements and can potentially affect organizational strategy and organizational communication. Wording is extremely important in creating a values statement, and that statement must clearly reflect the cultural values of the organization.

First, this paper creates a taxonomy of values statements that is far more complete than anything created before. Second, by examining language, this paper discovers a link between organizational culture, strategic management and strategic communication.

As social commerce migrates to the mobile platform, mobile social commerce (ms–commerce), an emerging way of conducting social commerce in the mobile environment, is gaining popularity among mobile users. Although impulse buying in social commerce has been the focus of scholars in recent years, individuals' impulse-buying behavior in ms–commerce has not been highlighted and therefore is worth investigating. This study addressed that gap by differentiating and monitoring the impacts that three key targets of social identification in ms–commerce exerted on impulse buying. Furthermore, previous studies had highlighted the importance of culture in impulse buying in other contexts, so the authors examined how the effects of the key identification targets differed across cultures, as a result of cultural diversity among the ms–commerce users. Finally, the authors drew upon the lens of information technology (IT) affordances to explore how different combinations of ms–commerce affordances influenced each target of identification.

This research first applied a qualitative methodology by using semi-structured interviews with 27 ms–commerce users to extract the relevant subdimensions of IT affordances in ms–commerce. Then, the authors tested their hypotheses with survey data collected from the United States and China.

The results clearly illustrate that three key targets of social identification had varying impacts on impulse buying in different cultural dimensions. In addition, nearly all of the proposed IT affordances in ms–commerce aided users in building multiple identifications, to various degrees.

This study extends social commerce research by examining the important role that social identification plays in impulse buying in the mobile environment. Moreover, unlike previous studies that mainly had focused on ordinary buying in social commerce across cultures, this study investigated the relative importance of the targets of social identification on impulse buying in different espoused cultural dimensions. Importantly, the authors used a technology affordance lens to also uncover the context-specific stimulators of separate identification targets, thus going beyond the existing body of knowledge that focused on general beliefs.

This paper aims to present exploratory, empirical data from an ethnographic study into workplace humour and fun. It explores the notion that workplace humour and fun are influenced by the creation of boundaries that either enable or constrain activities.

Qualitative data were gathered from four New Zealand companies within different industries. Mixed methods were used and included semi‐structured interviews, participant observation and document collection.

The findings suggest that organisational culture is influential in boundary creation. In three formal companies, boundaries for humour and fun activities were narrower, and this constrained humour activities. In an informal company, wider boundaries resulted in humour activities that were unrestrained which created an unusual and idiosyncratic company identity.

It would be useful to replicate this exploratory research in different workplace sectors and environments.

Boundaries constructed through social processes are assuming greater importance in modern organisations. However, research has not investigated boundaries around workplace humour and fun. Understanding boundaries may assist work groups when creating (and promoting) fun. This original research considers both managerial and employee concerns, and findings extend theory on workplace fun and humour.

This study aims to investigate the relationship between organizational culture and performance. It concerns the aspects of culture related to culture strength and unbalance and its impact on introvert and extrovert firm performance, controlling for business environment and size.

Based on the competing values model (CVM), culture strength is measured as the intensity of the culture values driving the company. The cultural unbalance is measured by the sum of absolute deviations of organizational members’ culture perceptions across the four archetypes (adhocracy, clan, hierarchy and market) imposed by CVM from the individual “average” shared cultural value. Evidence is drawn upon a sample of 1,305 employees of 114 Greek firms.

The findings indicate a strong positive relationship between culture strength and internal performance (innovation competence and human relations) as well as firm outcomes (profitability, growth and reputational assets). On the contrary, culture unbalance exerts a negative influence to market position, growth and innovation competence.

Understanding the nature of the association between culture strength, unbalance and firm performance would enable academics and practitioners to reflect critically on the core culture values which shape employee involvement and formulate leaders’ quality improvement decisions and actions, so as to achieve sustainable competitive advantage at the organizational level.

This research provides supporting empirical evidence for the culture–performance link by identifying the principle culture value characteristics (strength and unbalance), which exert both direct and interaction effects on the introvert and extrovert aspects of firm performance.

The study aimed to understand the significance of how employee personhood and the act of speaking up is shaped by factors such as employees' professional status, length of employment within their hospital sites, age, gender and their ongoing exposure to unprofessional behaviours.

Responses to a survey by 4,851 staff across seven sites within a hospital network in Australia were analysed to interrogate whether speaking up by hospital employees is influenced by employees' symbolic capital and situated subjecthood (SS). The authors utilised a Bourdieusian lens to interrogate the relationship between the symbolic capital afforded to employees as a function of their professional, personal and psycho-social resources and their self-reported capacity to speak up.

The findings indicate that employee speaking up behaviours appear to be influenced profoundly by whether they feel empowered or disempowered by ongoing and pre-existing personal and interpersonal factors such as their functional roles, work-based peer and supervisory support and ongoing exposure to discriminatory behaviours.

The findings from this interdisciplinary study provide empirical insights around why culture change interventions within healthcare organisations may be successful in certain contexts for certain staff groups and fail within others.

The aim of this paper is to investigate the extent to which espoused values among police managers in the Norwegian police force are compatible with those of a learning organization.

A questionnaire was developed and administered to police managers in two police districts in Norway. A set of values was developed to measure police culture and their significant correlation with those of a learning organization. All values were believed to represent cultural dimensions of potential importance to law enforcement performance.

It was found that police managers espoused values of informality and empowerment rather than authority and hierarchical order. These values are the only police values that are found to be significantly correlated with those of a learning organization. Moreover, these findings contradict the previous literature within policing, which describes a police culture of hierarchy, authority and closeness. Also, these values only represent two of the eight values that were found to be crucial for becoming a learning organization.

There is a need for police managers to both espouse and enact values in accordance of those of a learning organization, but this study only investigates espoused values. Hence, further research is needed to investigate the possibilities for the Norwegian police force to become a learning organization.

The paper provides empirical research to generate insights into espoused values of the Norwegian police force and identifies those values that are crucial for their possibilities of becoming a learning organization.

The purpose of this paper is to examine factors motivating an individual to report a whistleblowing scenario to various stakeholders within a company. This paper examines how four factors (country of origin and the espoused national cultures of masculinity, collectivism and uncertainty avoidance) influence the level of responsibility toward three stakeholders at different levels of hierarchy in an organization.

Using a case-based approach, this study collects data from 432 accounting students from two different countries. Using regression analysis on the pooled data, this paper provides evidence on how accounting students would behave when facing a whistleblowing situation involving their immediate supervisor.

This study finds that country of origin and espoused national cultural values influence the individual’s decision regarding whom to blow the whistle.

The study has improved upon the methodological deficiencies of previous studies that rely on Hofstede’s (1980) cultural values in that the paper focuses on the espoused national culture at the individual level.