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This paper suggests that motives for engaging in affiliative‐promotive “helping” extra‐role behavior is related to cross‐cultural differences. The cultural dimensions of in‐group collectivism, uncertainty avoidance, performance orientation, and humane orientation, and their differential effect on helping extra‐role behavior in a diverse workforce are examined. Theoretical implications provide guidance for future empirical research in this area, and provide managers with more realistic expectations of employee performance in the workplace.

Adopting more sustainable and social-oriented perspectives is crucial for the emergence of the so-called humane entrepreneurial ecosystems (HEEs), the last ones supporting the improvement of both economic, environmental and social wealth. Entrepreneurs act as keystone players in each entrepreneurial ecosystem, thus the emergence of Humane Entrepreneurship (HumEnt) is crucial in shaping HEEs. Given the role of culture in affecting HumEnt, the relationships between Humane Orientation (HO) – as defined in the GLOBE project – and the basic components of Humane Entrepreneurship (HumEnt) were, particularly, explored in a selected sample of countries. Both Intellectual Capital (IC) and knowledge management (KM) perspectives were adopted in pursuing the research goal.

The study approaches this by the mean of the Ward method with Euclidean squared distance and the k-means method. The GLOBE project, the Global Entrepreneurship Monitor (GEM), the Environmental Performance Index (EPI) and the International Social Survey Program (ISSP) were used as data sources. Correlations between HO “as is” scores and each components of HumEnt were checked for the world sample (N = 36), as well as for the groups of innovation-driven countries (N = 17) and European countries (N = 14).

Research results show a conditional confirmation of the developed hypotheses, depending on countries cultural levels of HO, with a moderating role exercised by the economic development on the relationship between culture and HumEnt.

Given the increasing pressure of fundamental societal challenges, such as climate change, poverty and increasing inequality within and between countries intensified by pandemic (UN report, 2021), integrating the more traditional approaches to profit seeking with the more sustainable and human-centric perspective is a priority for both scholars and society at large. Previous researches do not provide explanation about the contextual factors responsible for the emergence of more humane-oriented entrepreneurial ecosystems, especially when referring to culture. This article broadens our understanding about the reason why both HumEntr and HEEs differently arise and develop in different cultural contexts.

Extant literature is ambiguous on the corporate social performance (CSP) of family firm. This paper aims to synthesize existing evidence of the relationship between family firm and corporate responsibility performance, and to examine the moderating effects of national culture.

The paper is based on a meta-analysis of the relationship between family firm and CSP, as well as the role of national culture on shaping this relationship.

The findings show evidence of greater CSP among family firms compared to nonfamily firms. The family firm–CSP relationship was moderated by cultural values such as ingroup collectivism, humane orientation and future orientation, and the moderating effects depended on cultural tightness.

The results help reconcile inconclusive prior findings, and elucidates family firms' corporate social responsibility in different cultures.

Determining the role of ethical leadership in the multinational companies’ (MNCs) control practices, the purpose of this paper is to extend Eisenbeiss’ (2012) four central ethical leadership orientations into multinational companies’ control contexts – the culturally diversified environment.

Adopting a multiple-case research design, the authors gather qualitative data from four MNC subsidiaries located in China, that connects three potentially diverse cultural contexts: German, Japanese and Chinese.

The findings of this paper confirm that ethical leadership compliance (or violation) positively (or negatively) contributes to the internalization of organizational practice transfer, moderated by cultural distance between foreign managers and subsidiaries’ employees. The results reveal that informal control and trust act as lubricants in the internalization process.

This paper evidences the connections between ethical leadership, organizational practice transfer and subsequent performance, along with inclusive cultural moderating factors.

Understanding the factors that impact the audit quality of work performed by affiliated offshore entities has become imperative for US accounting firms. The purpose of this paper is to gain a better understanding of the role that cultural differences have on the trait professional skepticism mindset of future auditors in the USA and India.

The authors use the Hurtt (2010) Professional Skepticism Scale (HPSS) to evaluate the role that culture has on the trait professional skepticism mindset of a sample of future auditors in the USA and India.

The authors identify three distinct dimensions of trait professional skepticism embedded in the HPSS. The research finds no significant differences between USA and Indian auditing students on the evidential “trust but verify” dimension of trait professional skepticism; however, US students score higher on the behavioral “presumptive doubt” and self-reliance dimensions.

Given culture significantly influences trait professional skepticism, firms and regulators should be highly cognizant of the type of work that is being sent offshore. Firms using affiliated offshore entities should also ensure that robust integration practices are used to facilitate the level of professional skepticism necessary to perform a quality audit.

By identifying three separate dimensions in the HPSS, the research takes an important step in understanding the factors that impact the quality of audit procedures performed in a critical affiliated offshore entity for US-based accounting firms.

The purpose of this paper is to broaden the national-level construct of managerial discretion and to investigate the effect of cultural practices on executive discretion.

Based on a sample of six Arabian countries and using a panel of prominent cross-cultural scholars who provided 262 discretion scores for the sample countries, the authors replicate and extend the national framework of Crossland and Hambrick (2011) in a new cultural context. The cultural dimensions were measured using survey responses of middle managers based on House et al.’s (2004) cultural practices scale.

The authors extend the national-level framework of managerial discretion and find that an encompassing array of cultural practices plays a crucial role in shaping the degree of discretion provided to CEOs. The authors empirically demonstrate that power distance, future and performance orientation, along with gender egalitarianism and assertiveness have positive relationships with managerial discretion. However, institutional collectivism, uncertainty avoidance and humane orientation negatively affect the degree of discretion provided to CEOs.

The study fills a gap in the literature regarding the national-level framework of managerial discretion. The results indicate that executives can take idiosyncratic and bold actions to the extent to which the cultural environment allows them to do so. Also, the authors discover new national-level antecedents of managerial discretion that have not been considered in earlier studies and confirm the context dependency of this concept.

Humane entrepreneurship (HumEnt) has been theoretically proposed as a new model of entrepreneurship supporting the idea of an enlarged entrepreneurial strategic posture. The aim of paper is to frame humane entrepreneurial orientation’s (HEO) characteristics by showing how firms apply the HumEnt approach, and to offer suggestions to build an HEO measurement scale.

The study adopts a case study approach, focusing on five Italian small and medium enterprises (SMEs).

The study (1) identifies which are the characteristics of HEO strategic posture in the enterprises under examination; (2) shows that entrepreneurs' personal values and credos are fundamental to having an HEO strategic posture adopted; (3) provides indications on the development of a measurement scale through a discussion of emerging HEO themes.

The value of the study is that emerging themes of HEO strategic posture was derived from the analysis of five Italian SMEs. Entrepreneur's personal values have been proven to be relevant in the implementation of HEO. Based on the emerging HEO themes, the study contributes to the literature opening the way toward the building of an all-encompassing HEO measurement scale.

The purpose of this paper is to explore the relationship between culture and regional innovation performance in China where innovation is deemed as a key for sustainable economic development. The diversity of China’s regional culture and its rising economic and innovative capability enhancement provides an opportunity for such an exploration.

This paper adopts the GLOBE’s nine cultural dimensions to empirically examine the relationship between culture and Chinese regional innovation performance through multiple regression analysis.

The study results find that performance orientation and gender egalitarianism have positive and significant influences on regional innovation performance, while institutional collectivism has a negative and significant influence. The remaining six GLOBE cultural dimensions show no significant effect on regional innovation performance.

To the best of the authors’ knowledge, this is the first research exploring the relationship between culture and regional innovation performance in a Chinese context by using GLOBE’s cultural dimensions that are deemed as a valuable empirical alternative to Hofstede’s cultural measures. The results of this study help further the understanding of the cultural influence in China’s regional innovation performance.

The purpose of this paper is to examine the relationship between corporate social responsibility (CSR) and cost of equity in an international context assessing the moderating effect of culture on the relation between CSR and the cost of equity.

The authors use an international sample of 42 countries, and company-level data from 2002 to 2013, to address cross-country variations in the effects of CSR on cost of equity in different cultural contexts.

The authors first substantiate previous research and show that the more a company is engaged in CSR, the lower its cost of equity. The authors then find that the relationship between CSR and cost of equity is stronger in countries with lower levels of assertiveness and higher levels of humane orientation and institutional collectivism.

The study advances understanding of how national culture promotes socially and environmentally responsible behavior. The implementation of CSR strategies depends on cultural norms, so companies need to be sensitive to local demands and adjust their CSR approaches accordingly.

The paper highlights the need to study how culture influences the relationship between CSR and cost of equity.

The purpose of this paper is to verify if and how national culture affects firms’ environmental proactivity, by using a specific index: the Carbon Disclosure Score (CDS).

The study, an analysis of two linear regression models, examines how cultural values, measured by the Global Leadership and Organizational Behavior Effectiveness Research “should be” scores, affect companies’ environmental proactivity measured by CDS. Data about CDS derive from the Carbon Disclosure Project, which monitors Global 500 companies each year.

The analysis reveals that the values of in-group collectivism, performance orientation, assertiveness and uncertainty avoidance negatively affect firms’ environmental proactivity, while future orientation and gender egalitarianism have a positive impact.

In spite of the limitations inherent in the indicator and the limited sample, the paper has some interesting implications. On a theoretical level, this study extends prior research in the field of organizations and natural environment, by examining the specific role exerted by national cultural dimensions on firms’ environmental proactivity.

From a practical standpoint, the study suggests that corporations and policy regulators should be sensitive toward national idiosyncrasies and formulate the environmental strategies according to the cultural values and contextual environment of the relevant region. Creating policies based on cultural values and adapting policies to a country’s culture can improve the effectiveness of environmental policies and raise individual and corporation awareness on the topic.

Most contributions consider environmental strategy at the national level. This study, instead, focusses on the effects of national culture on the environmental proactivity of firms.