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This study aims to address a significant gap in the literature by exploring the individual nature and microfoundation perspective of cultural friction during the integration phase following cross-border mergers and acquisitions (CBMAs). It focuses on the role of face, a pivotal facet of interactions within Asian organizations, elucidating its importance in post-M&A integration outcomes.

Using a conceptual approach, this study draws on three bodies of literature, namely, cultural friction, microfoundations and face concerns. It reconsiders cultural friction as a microfounded construct and introduces face concerns as a pivotal element to understanding the challenges faced by managers at the forefront of CBMAs involving Asian companies. The conceptual approach is illustrated with examples for the world of practice.

This research makes two significant contributions to the fields of CBMAs and cultural friction. First, it demonstrates the relevance of the concept of cultural friction at the individual level, shedding light on the complex post-CBMA integration process. Second, this study demonstrates the critical role of face concerns in the sociocultural integration following CBMAs. This is underexplored in extant literature.

The crucial role of face is well known to those working in Asia. Yet academic inquiry remains underdeveloped on this issue for CBMAs. The friction derived from face concerns provides additional insights into the nature of the cultural challenges confronting managers during sociocultural integration and elucidates the micro-mechanisms influencing individuals’ responses to cultural friction. This research responds to calls to examine the human side of M&As uncovering previously neglected issues within intercultural managerial encounters.

Building from calls for greater interdisciplinary research in interpreting family business phenomena, we integrate research on work–family conflict, detachment and burnout from both organizational and family studies. Using the characteristic work–family integration of family business settings as a backdrop we develop theoretical arguments that emphasize the reconciliatory role of interdisciplinary perspectives to explain the ostensibly contradictory findings in extant research. The diminishing barriers separating work and life spheres occurring in most global industries illustrate the importance of conceiving the study of work–life phenomena through recursive, rather than linear, logics and emphasizing the relevance of family business research in providing a contextual foundation for interdisciplinary discussions.

This theoretical paper integrates perspectives from the literatures on organizational behavior and family systems theory to form six propositions on the relationship between work–life integration and the antecedents and consequences of burnout and psychological detachment.

This paper explores the nuances that overlapping work and family roles might be a source of both harmony and discord in family firms. In doing so, our research contributes to the growing relationship between family systems theory and family business research, and creates the foundation for future empirical studies on the psychological dynamics that underlie work–family integration.

This research advances a novel perspective on the interactions between work–family integration and burnout and detachment, and does so by noting that the way the family business literature treats work–family integration may apply to any employee that experiences tension between these different spheres of their identity.

Mediation is defined as a process, whether referred and agreed to by the expression mediation, pre-litigation mediation, online mediation, community mediation, conciliation or any other expression of such similar import, whereby party or parties, request an independent third person referred to as mediator or mediation service provider to assist them in their attempt to reach a peaceful settlement of a dispute. The peaceful settlement of any dispute to be initiated, processed, guided and moderated in the process of successful mediation before parties, needs mediator to have four major new skills such as witness-awareness, stillness-concentration, empathy-motivation and a pragmatic-sensibility for fulfilling the aims and outcomes of mediation. These four skills are deeply inward and psychological, which can be accessed and empowered by an exercise of deepening experience called spiritual in content and application. However, a crucial interchange of meaning and value that very often come into this situation between spirituality and psychology is an important one to be mentioned here. The two seemingly distant disciplines of experience, one of psychology and another of spirituality lies in the orientation that an individual and a collective give to life and world as a whole. When life and world are accepted in totality, spirituality can be life-affirmative and world-embracing giving us a direction to the individual psychological states of though-emotion-sensation-behaviour complex to embrace and enhance values of inclusion, harmony and development at the collective and universal level. These psychological states, both individual and collective, gradually open the vision and mission of values to live within and outside, to be and to become, and finally manifest a future world of stability, order, richness and growing perfection by solving challenges that come to our existence. It makes life both spiritual and earthly. This chapter demonstrates that this kind of spiritual meaning, value and experience entering into and operating through psychological capacities give mediator four major new skills for easing the process and purpose of mediation exercise. One, an objective awareness to witness the proceedings of the mediation calmly within the conscious cognition and without having any bias and fixed beliefs towards any issues of the parties. Two, a stillness with sensory concentration to avoid unnecessary reactions or agitations that human nature is prone to in taking sides on issues or become lop-sided in approach and consequently affecting mediation's outcome of peaceful settlement. Three, an empathy that animates and motivates parties to look for win-win situation for both as against the adversarial method currently present in the legal system where one party loses and another party gains grounds, which results in bitterness in parties' relationships, rights and obligations. Four, a pragmatic sensibility or practical responsibility by which costs or damages or injuries of all kinds such as social, economic, profit-loss ratio, psychological or organizational stress etc., can be pre-calculated, meaningfully distributed and harmonized between parties by the mediator. With millions of pending legal cases in the existing system of the courts of law that are supposedly designed to provide access to justice and, unfortunately have become fragile as a result of severe shortage of resources of all kinds to deal with sheer quantity and intricate complexity of issues in the disputes, applied spirituality in mediation can pave way for easy, flexible, quick, cost-effective and satisfactory justice to both sides of the parties when these four major new skills are developed through application of spiritual experience and experiments in the whole process of mediation. The author explains in this article the method of acquiring these four major new skills in experiential form in any mediation scenario and the rationale for infusing applied spirituality in mediation. Author also discusses the Indian situation of mediation in the light of new developments sought for enhancing the alternative dispute resolution. At the end, this chapter demonstrates the bigger picture that represent the need of spirituality using these four major new skills while mediating challenges of sustainable development. It will be shown in the end how spirituality, sustainability and mediation for settlements of disputes of sustainable development have something common, core and collective. This is the premise based on which the relationship between applied spirituality and mediation in overcoming the challenges of sustainability are expressed with the help of intuitive, inspirational, integrative and intelligent actions for a sustaining our future age, new humanity and harmonious space.

This study aims to investigate how Living Labs of Van Hall Larenstein UAS perform as sustainability-oriented, transdisciplinary learning environments. It shows how the sustainable development goals (SDGs) can be used as a compass and debates the sustainability impact of applied research.

A case study approach was adopted, including a literature review, scoping visits, online workshops and peer-to-peer inter-vision/learning, using the SDGs as a compass and framework for analysis.

Most Living Labs use a “silo-approach” on the SDGs and are designed from a technological-expert perspective. This results in blind spots, particularly on SDGs related to reducing socio-economic inequality and just institutions. Debating unsustainable systems, cultures and practices is avoided. To contribute to sustainability transitions, universities need to invest in developing transformative capacity. This refers to SDG-transition competences such as collaborative communication, constructively engaging with diversity and conflicts, discussing values, norms and ethics and encouraging reflexivity.

Mainly lecturer-researchers were involved in the study. COVID-19 travel restrictions hindered the research at the grassroots level in India and Indonesia.

The study revealed the importance of creating Living Labs as safe and brave inter- and transdisciplinary learning environments to practice reflexivity: encouraging students, researchers and stakeholders to look at sustainability issues from plural perspectives and questioning unsustainable practices, which combined lead to changing perceptions, practices and relations and a deeper understanding of how change happens. The SDGs as a compass method supports reflexivity among stakeholders and in redirecting strategies towards a sustainable future.

Optimal clean-up procedures lie at the heart of the closeout phase of construction projects under contract law. However, due to its complexity involving multiple issues, potentially unfulfilled contractual obligations, performance claims and counter-claims, combined with consequently deteriorating stakeholder relationships, the management of closeouts is fraught with difficulties leading to suboptimal outcomes. This is particularly true where general contractor (GC) organizations do not have a claims management office (CMO) dedicated to improving such suboptimal clean-up outcomes. Thus, this study aims to develop a model by which CMOs’ may effectively manage the clean-up phase in an environment of closeout claims.

X-inefficiency theory was utilized as the theoretical lens guiding this study. The theory helps identify closeout strategies implemented by a GC, which manages completion claims through a CMO. Data were received and analyzed from a large GC, which served as the firm case study. In this case, managing the closeout completion claims was the main function of the CMO.

The average delay of closeout completion was four times greater than construction phase delays. The GC results highlighted the “economic destruction tsunami of projects,” as a root cause for these completion delays. Wrap-up activities under contract law are identified, including within the domains of statements of completion, project handover and debt settlement. Behavior strategies are also defined, including relational and contractual approaches. Moreover, a process for improving closeout claim performance is described, comprising project closeout identification, rational intra-firm behavior, closeout completion and program closeout practice.

Findings from this work can significantly contribute in X-inefficiency theory in relation to how a decrease of X-inefficiency will lead to better closeout claim performance. It also offers practical insights into how best to minimize delayed closeout completion while providing valuable lessons for stakeholders in complex infrastructure projects. Further, a model is developed that may be utilized by owners, consultancies, designers and other contractor organizations in an effort to improve closeout claim performance.

This study aims to investigate the favourable conditions that influence transgenerational value transmission (TVT), value acceptance and value similarity between generations in indigenous African business-owning families.

This study adopts a multiple case study design and draws on semi-structured face-to-face interviews to collect data from participants in seven indigenous Black business-owning families located in South Africa. The software ATLAS.ti was utilised to manage the data and reflexive thematic analysis was undertaken.

The analysis reveal four themes describing how transmission factors facilitate favourable conditions for successful TVT in IBSA business-owning families, namely, authoritarian parenting, a loving and connected family relational climate, the continuous reinforcement of autonomy during childhood development and family authenticity in the face of societies dominant values climate. Furthermore, value similarity is perceived to exist among the different family generations in the business-owning families.

This study is among the first to adopt the value acquisition model to empirically examine successful TVT and examine the extent of value similarity or dissimilarity, using the business-owning family as the unit of analysis. Novel contributions to family business literature and practices are proposing a model for TVT in an African context and studying relationships from a business-owning family perspective. The model for TVT could be used to socialise the NextGen members into value sets and behaviours that help business-owning families preserve their entrepreneurial legacy and family business longevity.

The purpose of this research is to investigate the cross-level effects and mechanisms of inclusive leadership on employee innovation in team contexts, and further explore the boundary conditions of inclusive leadership.

This study collected data from 237 leader-member dyads in 60 teams of Chinese firms. The research utilized multilevel linear models and multilevel structural equation models in the R language to test the hypothesized model.

The findings suggest that inclusive leadership has a positive impact on both employee incremental and radical innovation. Team psychological safety and employee role breadth self-efficacy mediate the effects. Employee risk avoidance propensity negatively moderates the mediating role of role breadth self-efficacy in the relationship between inclusive leadership and incremental innovation.

Leaders should pay attention to team psychological safety, employee role breadth self-efficacy and employee individual risk avoidance propensity that influence employee innovation to maximize the effectiveness of inclusive leadership.

This research expanded the level of analysis from individual to team, exploring cross-level effects and mechanisms of inclusive leadership on employee innovation in team contexts, and clarified the effectiveness conditions of inclusive leadership.

This paper aims to examine whether the cultural distance between an international audit firm and target audit clients in emerging countries is associated with auditor choice decisions.

Based on a sample of 104,699 firm-year observations from 20 countries over 2009–2020, logit regression analysis is used to investigate the research questions.

The authors find strong evidence that cultural distance affects the auditor selection decision. The results suggest Big N auditors are more likely to be chosen by target audit clients in emerging countries with less cultural distance. In other words, target audit clients in emerging countries prefer to choose international audit firms whose cultural characteristics are similar. Moreover, results from two-stage least squares regression further suggest that the observed effect of cultural distance on auditor choice is unlikely to be driven by potential endogeneity.

The auditor choice is limited to companies hiring Big N auditors; the authors exclude any switches to non-Big N auditors or switches between Big N auditors. The study also suffers from the concerns about methodological and conceptual criticism that most studies about national culture have to deal with. Finally, through this paper, the authors carry out the auditor selection process from the target audit clients’ side; the authors do not discuss the supply side of the process.

The authors contribute to the audit choice literature by providing evidence that the cultural distance between the countries of audit firms and target audit clients plays a role in the auditor choice decision. The study complements the prior auditor choice literature, focusing primarily on Western economies, by structuring the sample scope to emerging market economies.

Legal systems govern social behaviour. They attempt to regulate order, collective peace and harmonious developments in society. The external social behaviour that law deals with is also a part of internal human behaviour. This external and internal nature of human behaviour, needs to be consciously studied and interlinked when legal systems desire elements of justice, equality, liberty, fraternity, dignity, integrity and unity for social collectivity. These elements, that legal systems guarantee come from an integration of individual and collective life on matters of social, political, economic etc., of various levels. The individuality and collectivity on these matters and levels are deeply psychological and spirited in sense as human behaviour operates through stimulus from inside to leave external effects outside or vice-versa through a function of thought-emotion-sensation-body complex. Thus, we see, our behaviour gets shaped by a two-way process of inner motivation and outer circumstance, individual and collective dimensions on a given matter and level. At this juncture, a critical study on this two-way relation in human behaviour and a set of unifying values to be identified for progressive intersections seem to be the future of legal systems for achieving greater goals of humanity. Additionally, legal systems that deal with justice are now becoming more than social, economic and political justice as new knowledge is revealing interrelations of spirit-mind-body or thought-emotion-sensation-body complex leaving us to think of new dimensions in justice. Thus, spirituality, as an exercise of human experiment and experience, provides a new scope for legal systems to deal with human and social behaviour to achieve order, peace and development. At this juncture, one even finds another unknown dimension gaining grounds and sinking to integrate or bring holistic responses to human problems and social challenges of the collective is the actual linking of spirituality through or with psychology or vice versa. Law and legalities of the thoughts and norms are interspersed in between these two disciplines. This is indeed a welcome trend as the psychological human and the social collective have become the axis on which every wheel of knowledge is tested and allowed to represent as spokes for inclusive, sustainable and harmonious inter-relational movement of things. One might see, know, feel or even ought to bear this interconnection that very often come in the actual spiritual practices where psychological dimensions emerge leading to wholesome experience of the state of our own individual and socio-collective nature. Among many kinds of spiritual experiences and experiments, two of them stand out for our legal consideration. One, an experience of timeless, space-less and boundless consciousness-awareness beyond life and world with which we witness, observe and understand the movement of things inside life and world, without our participation into them. Two, an experience of consciousness-awareness as power and force operating and animating through thought-emotion-sensation-body complex with our active participation in the movement of life and world. The former experience prepares the ground to remain free from all fetters of self-aggrandizing individualization before wider collectivity and, the latter experience prepares us to re-enter into wider collectivity to contribute with a freed sense of individualization, not imprisoned by its ego-aggrandizement that cuts the individual from the collective. These two spiritual experiences, one of the consciousness-awareness of freedom and, another of the consciousness-awareness with all potentials, when allowed to animate inside the human, it gives crucial understanding of the challenges of life and, pro-activation of solutions for those challenges that are extremely crucial for law and legal systems. A power of understanding the knowledge using spiritual experience of these two states of consciousness-awareness along with rationality, reason and logic, a strength operating through concentration of the energies in body aiding movement of knowledge, a harmony releasing itself through motivating-empathy and mutual-collaboration using knowledge and strength and, finally a near-perfect action operating through strategies, stages and steps in organizing daily life, human capital and all kinds of the systems of the world using knowledge, strength and harmony become our positive tools of empowerment. The combination of these two spiritual experiences of consciousness-awareness is useful to legal systems that look for solutions to human crises using interactive nature of individuality and collectivity on all issues of life, world and society. The chapter attempts to demonstrate that this kind of spirituality and its applied processes thus provide us the clue and strategy to achieve what the human nature and social existences of all kinds all over the world seek and aspire in the form of individual as well as collective peace, joy and compassion. It is also argued that this peace, joy and compassion that is spiritual in nature are in fact the origin and source of inspiration and stimulation for social, political and economic equality, liberty and fraternity in law, and the harmony and perfection of these elements seen as the justice that balances everything. The chapter demonstrates how applied spirituality can be used in law in the sense of law-making, judicial-interpretation, executive-governance, legal profession and finally a grand introduction of spirituality and its values into legal academics and research that are waiting to be liberated from the clutches of mere analytical knowledge of life and world moving towards new enriching powers of radiant collective life and wonderful harmonious world.