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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.

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.

This paper aims to examine the concept of learning organization (LO) in the United Arab Emirates (UAE). Its objective is to provide initial insight into the potential impact of cultural context on how business managers perceive and interpret the LO theory and practice.

The study was conducted in two phases; the first phase involved a focus group review and discussion of the LO concept and major LO models. With insights gained from the focus group discussions, the second phase of the study developed a number of hypotheses on the potential impact of national cultural orientations on the LO concept, which were tested with managerial responses to a survey.

While UAE managers viewed and interpreted the LO concept in several different ways, most qualitative comments emphasized the following four aspects of an LO: workplace learning, organizational learning, learning climate and learning structure. Both sets of data revealed strong linkages between dimensions of national culture and the LO concept. Organizational culture partially mediated the relationship between national cultural orientations and aspects of an LO. Potential barriers to the implementation of the LO concept as perceived by respondents were largely related to national cultural value orientations and organizational cultures. The findings suggested that Western LO models and measurement instruments do not fully capture the socio-cultural reality of UAE-based organizations and the manner in which they view and interpret the LO concept and practices in their specific context.

Being a preliminary and largely reflective in nature, the present study has relied more heavily upon the qualitative data than the survey data.

The findings of this study document the value of culture-specific criteria to monitor the performance of companies in their LO journey rather than using a standardized LO assessment model.

The study represents an initial attempt at enhancing the understanding of the impact of national culture on the development and application of the LO concept and the challenges it faces in the UAE context.

Singaporean construction firms have increasingly invested in China in recent years. It is, therefore, important for Singaporean construction firms as well as their Chinese counterparts to appreciate and understand each other’s cultural differences/similarities. Although Singapore culture appears to be one based predominately on Chinese culture, there remain differences between the two, which, if not properly understood, can lead to ineffectiveness and misunderstandings. Using the four dimensions of a national culture established by Hofstede, this exploratory study examines what constitute Singapore culture and Chinese culture. Through a survey of Singaporean and Chinese respondents working in China and an analysis of Hofstede’s four dimensions of a national culture, the study extrapolates the cross‐cultural dimensions brought about by the two cultures within the context of construction projects.

Whistleblowing has received increasing attention and support in recent years as a means of detecting and correcting illegal, unethical or illegitimate practices in organizations. This study aims to examine the extent to which accounting students in Saudi Arabia, as prospective accountants, have the courage to blow the whistle.

A questionnaire survey was administered to a sample of final year accounting students in Saudi Arabia. The questionnaire contained four groups of questions aimed at exploring the students' reaction to whistleblowing, the whistleblowing channel that students prefer, the encouraging factors for whistleblowing and the factors that discourage whistleblowing from the students' point of view. The instrument questions were developed with reference to previous studies conducted in other countries.

The findings of the study revealed that accounting students have the courage to whistle the wrongdoing. What encourages students to blow the whistle is their perception that fraud and corruption is an unethical behavior which goes against religious values and that the wrongdoer must take appropriate punishment. However, there are some factors that negatively affect the students' courage to blow the whistle, the most important of which is the fear of retaliation, in addition to their feeling that the wrongdoer will not be held accountable.

A sample of accounting students from one university limits generalizing the results to the population of accounting students in Saudi Arabia. Future research could examine this issue using larger samples of students, employees or professional accountants.

This study serves the Saudi vision 2030, which aims to combat fraud and corruption which negatively affect economic development. This study sheds light on the encouraging factors for Whistleblowing, which must be strengthened, as well as the discouraging factors, which must be addressed to mitigate their impact.

This study explores whistleblowing in Saudi Arabia where there is no research on this topic. This study comes at the appropriate time, as Saudi Arabia is currently witnessing an increasing interest in combating corruption, whether in the public or private sectors, and has recently introduced several legislations, as well as initiatives to encourage citizens to whistle the wrongdoing.

Whistleblowing is one of the most imperative instruments to unveil wrongdoing. The purpose of this study is to explore the whys and wherefores of undertaking the act of whistleblowing by Indian nurses. This study also delves into the reasons that would stimulate the nurses' whistleblowing intentions and, on the contrary, the reasons that would keep them silent on encountering any wrongdoing.

This study incorporates interpretative phenomenological analysis, a qualitative method aiming to provide a detailed examination of the personal lived experiences of the nurses. This technique helps to understand the individual perspective of nurses. It, thus, allows the researchers to generate common themes from the data giving insightful and in-depth knowledge about the same.

The findings of this study suggest that nurses felt a sense of morality and responsibility toward the hospital, which motivated them to raise their voices to the concerned authorities within their organizations before reaching out to external agencies. The other motivators include peer and management support regarding the surety that appropriate action would be taken if reporting is done against the wrongdoer. On the other side, job loss or fear of harassment from peers and supervisors demotivates and discourages them from involving in the act of whistleblowing, especially in cases where they had dependents.

This study implies that hospitals/health-care units should provide an affirmative organizational culture to the nurses through sensitivity training that spreads awareness and a sense of responsibility. Also, setting favourable examples would help nurses gain motivation from the organization's past experiences. Having independent agencies to investigate whistleblowing complaints can be more encouraging than in-house management. Additionally, assurances by the government to protect the interest of the nurses who blow the whistle through anonymous whistleblowing and stringent rules for the job security of whistleblowers need to be aligned.

This study highlights the whistleblowing intention of Indian employees of the health-care sector, that is, nurses, which is the pioneer research work in the Indian context. In India, the profession of nurses is subjugated by females; hence, this study would contribute to the literature by looking at whistleblowing through gender predisposition. As the work of nurses is wholly based on patient advocacy, the ethical dilemma of raising their voices or remaining silent is very natural. This study brings about specific concerns related to the whistleblowing of women nurses and talks about the solutions that can be undertaken to encourage them to engage in the act of whistleblowing.

The purpose of this paper is to examine the influence of espoused national cultural values of individuals on user acceptance of enterprise resource planning (ERP) systems. Such an influence is mediated by perceived user resistance, involvement and satisfaction with ERP. Education level, organisational size and ERP user level, on the other hand, are considered as moderating factors.

Survey instruments were constructed for relevant variables with items mostly sourced from the literature. In total, 230 ERP users from various organisations in Saudi Arabia participated in the survey. The data were analysed using SPSS and AMOS statistical packages to test the hypotheses.

The structural equation model did not show evidence for power distance and individualism influencing perceived user resistance and involvement with ERP, whereas uncertainty avoidance has a significant influence over perceived user involvement and user resistance with ERP. Perceived user involvement positively influences perceived user satisfaction with ERP, and education level moderates the influence. Perceived user satisfaction with ERP positively impacts on user acceptance of ERP; however, moderator variables did not show significant influence on this relationship. Finally, perceived user resistance negatively influences user acceptance of ERP, and the influence varies across education level of the ERP users.

The results may only generalise to Saudi Arabia and other countries with a similar culture. The sample was identified as users of ERP without taking into account users of individual modules of ERP software.

Findings of this paper contribute to the existing knowledge of ERP studies from cultural and social perspectives; such a contribution is to broaden the scope of IS research about the implementation and behavioural adoption and acceptance of ERP in middle eastern countries. It will also assist ERP implementers in deciding what cultural factors to consider in preparing an ERP implementation strategy in such countries.

Prior studies that analysed individual variations in the national cultural values were conducted in the context of general IT acceptance. The authors, instead, study them in an ERP implementation context; this is important because, unlike general IT acceptance, ERP implementations have an all-encompassing mandatory nature and has the potential to change organisational culture. Furthermore, prior studies on ERP usage in Saudi Arabia are mostly qualitative case studies with associated limitations on generalisability. This quantitative study, on the contrary, addresses the influence of individual’s espoused national cultural values on ERP acceptance.

The purpose of this paper is to examine whether a multinational company can transmit its corporate management system and operations management system from its domestic operation to its subsidiary located in a country with very different national culture.

This research proposes that it is possible for a multinational company to override differences in national culture and create a “company citizenship” across the globe, with similar corporate management and operations management system. Another purpose of this research is to show that it is not true that globalization would create just one single culture, originated in the USA and Western Europe, which is called “Jet‐Set Culture” by Freedman. Japanese multinational companies are spreading their own unique organizational values of their management system across the world in their subsidiaries. Thus, different multinational companies may create their own unique organizational culture that produces their own company citizenship, which can be spread globally. To prove these hypotheses, this paper has reported the result of a survey conducted in the domestic operations of the Toyota Motor Company (Toyota) and in its operations in India.

Core values of Toyota's management systems are derived from the values that are identified in the mission statement of Toyota. According to the results of the survey based on opinions of Toyota's employees, there are broad similarities in the values composing its management systems, irrespective of national locations. Thus, Toyota has managed to form the “company citizenship” in its headquarters in the host country, Japan, and successfully transmitted it in its subsidiary located in the host country, India, with an alien national culture.

The paper shows that company citizenships of different companies, based on their unique organizational cultures, but not on their national cultures, are emerging as a new organizational form in this global era.

Different multinational companies may create their own unique organizational culture that produces their own company citizenship and which can be spread globally.

This paper proposes that there are some specific espoused values in every important multinational company, which form its organizational cultures and create values, which in turn may form commitment of its employees. These commitments are the indicator of successful performance of a company because creation of commitment leads to success of the company; this interrelationship between culture and commitment can be called company citizenship and can be transmitted from one part of the globe to another by a multinational company through the transmission of its corporate management and operations management system.

Because of the increasing number of corruption and financial fraud cases, especially in developing countries, the education of forensic accounting has become important and universities should offer it as part of its curriculum. This study aims to explore the current status of forensic accounting education in Saudi Arabia as a developing country and its adequacy from the perspectives of accounting students in Saudi universities.

A questionnaire survey was administered to a sample of accounting students from four Saudi universities. The questionnaire contained five groups of questions aimed at exploring the students’ perception of the benefits of forensic accounting education, their perception of the current status of integrating forensic accounting in the accounting curriculum and their satisfaction with this status, their desire for greater coverage of forensic accounting in the accounting curriculum, their opinion regarding the appropriate approach for covering forensic accounting in the accounting curriculum and the topics of forensic accounting that should be covered.

The findings of this study revealed a clear weakness in integrating forensic accounting into accounting education in Saudi universities. This weak level of integration does not satisfy most students who believe in the increased demand for the forensic accounting profession in the future and therefore the need to make greater coverage of forensic accounting in the accounting curriculum to acquire the skills that qualify them to work in this profession after graduation. The students expressed that the appropriate approach for covering forensic accounting in the accounting curriculum is to add a stand- alone course that includes all forensic accounting topics.

The results of this study provide indications to the administrators of Saudi universities to start developing accounting curriculum to integrate forensic accounting topics into accounting education. This will result in an increase in the effectiveness of the role of these universities in achieving the goals of the Saudi Vision 2030 which aims to achieve transparency and combat corruption and fraud in Saudi Arabia.

This study contributes to the existing literature concerning the forensic accounting by focusing on the integration of forensic accounting in accounting education in Saudi Arabia as context that has not previously examined.

Drawing upon the theory of information culture from information science and prior research on Chinese information practices. The purpose of this paper is to posit that instead of over-relying on Hofstede’s national cultural values, the IS field should develop theories on national information culture to bridge the theoretical gaps found in explaining the differences in individuals’ IT perceptions and behaviors across cultures.

To achieve the objectives of this study, two quantitative studies were conducted. The first study is exploratory in nature and focuses on the development and calibration of an instrument to measure the Chinese information culture (CIC). The second study takes a confirmatory approach to investigate the impact of the CIC on IT perceptions of manager.

The study develops and validates an instrument for measuring the CIC that comprises information source and format preference, information ownership and analysis style, and centralized decision-making and information control. The CIC is found to influence IT perceptions of managers including perceived performance improvement resulted from IT use, attitude toward using work technologies and attitude on the value of IT in general.

This study is one of the first studies to theorize national information culture to understand IT perceptions at the individual level. The development of the CIC measure provides the much needed methodological support for contextualizing cross-cultural research.