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The purpose of this paper is to investigate the relationship between culture and entrepreneurial orientation (EO) in informal enterprises and the moderating role of their survival intent.

This paper used Hofstede's national culture framework and theory of EO to develop a novel conceptual framework. The data were collected using a survey from a sample of 385 informal enterprises and analyzed using partial least square structural equation modelling.

The findings of this paper confirmed that power distance, uncertainty avoidance and normative orientation negatively affect EO in contrast with the positive effect of individualism and masculinity. Although power distance and uncertainty avoidance negatively affect an EO, the findings showed that survival intent weakens the negative nexus between these variables and strengthens the positive effect of individualism and masculinity on EO.

Although this study examined how survival intent moderates the nexus between national culture and EO across informal enterprises in emerging economies, the data were collected in Nigeria only. This study also examined EO in aggregate and considered only one sector.

This study recommends that policymakers and practitioners understand the important links between firms' characteristics, culture and EO while designing training programs, policies and procedures. Doing so will support the successful implementation of entrepreneurship programs, address the prevailing entrepreneurial needs and cultural deficits across enterprises and promote the efficient allocation of resources.

This paper extends Hofstede's framework of national culture and EO in the context of informal enterprises in emerging economies by examining the nexus between national culture and EO, moderated by survival intent.

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.

Research on technology acceptance of online entertainment with age, gender and cultural factors as moderator, is rarely conducted. Previous research predominantly focused on age or gender as moderator, neglecting the influence of cultural factors. Therefore, this study aims to investigate acceptance of online entertainment technology, incorporating age, gender and cultural factors as moderator.

Data were collected through a survey comprising 1,121 individuals aged 14–24 years from three cities in Indonesia. The proposed theoretical model examined the causal effect of acceptance and moderating effects due to individual gender, age, power distance, individualism, feminism and uncertainty avoidance (AU). Subsequently, structural equation modeling was used to evaluate the theoretical model, and the results confirmed several findings from previous research.

The findings confirmed the positive direct impact of habit and price value (PV) on behavioral intention and hedonic motivation, as well as social influence on habit. The recent findings derived from the moderating effect analysis showed that age, individualism and feminism played a moderating role in the effects on individual intention due to habit. Additionally, gender and AU moderated the effects on individual habits due to hedonic motivation.

This research contributes to the limited knowledge of technology acceptance of online entertainment, and also integrates the causal effects of individual intention due to habit, PV, hedonic motivation and social influence, considering the moderating role of culture, age and gender. Consequently, the investigation provides valuable insights into the literature by presenting evidence of age, gender and cultural differences in acceptance. Furthermore, it offers practical guidance to online entertainment application developers on designing applications to satisfy consumers of different ages, genders and cultures.

This study aims to investigate the effect of national culture (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation) on audit report lag.

The authors use two econometric approaches (ordinary least squares (OLS) and quantile regression) using STATA software for a sample of 1,208 firm-year observations over the period of 2017–2018.

Using Hofstede’s (2001) cultural dimensions (power distance, individualism, masculinity, uncertainty avoidance and long-term orientation), the authors find that masculinity and long-term orientation are positively associated with audit report lag, while uncertainty avoidance is negatively associated with the same variable. Quantile regressions suggest that the adverse effect of masculinity on audit report lag is more prevailing for companies communicating companies' annual reports in a timely manner. Furthermore, the positive association between power distance and audit report lag exists only under tardy disclosure regime. Quantile regressions also confirm that the negative (positive) effect of uncertainty avoidance (long-term orientation) on audit report lag is maintained under different timely disclosure regime. Additional analysis conducted with respect to legal system shows that individualism becomes a significant predictor of audit delays with a significant negative effect for common law countries, while uncertainty avoidance has a positive effect on the same variable in civil law countries characterized by high level of discretion and secrecy.

The results of this study suggest that national culture as an informal institution may complement formal institutions (e.g. financial markets) in promoting timely disclosure. For instance, foreign investors may view high uncertainty avoidance scores, in common law emerging economies, as an indicator of transparency and timely disclosure.

This study adds to the extant literature a further understanding of the impact of cultural dimensions on timely disclosure, as proxied by, audit report lag. The use of quantile regression approach shows how different timely disclosure regime may affect the association between masculinity, power distance and audit report lag.

Despite the major information technology investments made by public institutions, the reuse of e-government services remains an issue as citizens hesitate to use e-government websites regularly. The purpose of this study is to investigate the cross-country determinants of e-government reuse intention by proposing a theoretical model that integrates constructs from (1) the Delone and McLean IS success model (i.e. system quality, service quality, information quality, perceived value and user satisfaction); (2) the trust and risk models (i.e. citizen trust, overall risk, time risk, privacy risk and psychological risks); and (3) Hofstede's cultural model (i.e. uncertainty avoidance, masculinity, individualism and cross-cultural trust and risk).

Based on data from interviews with 81 Kuwaiti citizens and surveys of 1,829 Kuwaiti and Polish citizens, this study conducted comprehensive, cross-cultural and comparative analyses of e-government reuse intention in a cross-country setting.

The results show that trust is positively associated with citizens' intention to reuse e-government services, whereas risk is negatively associated with citizens' perceived value. This study also found that masculinity–femininity and uncertainty avoidance are positively associated with the intention to reuse e-government services and that individualism–collectivism has no significant relationship with reuse intention. This study's findings have important implications for researchers and practitioners seeking to understand and improve e-government success in cross-country settings.

This study developed a parsimonious model of quality, trust, risk, culture and technology reuse that captures country-specific cultural contexts and enables us to conduct a comprehensive, cross-cultural and comparative analysis of e-government reuse intention in the cross-country setting of Kuwait and Poland.

The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal value, especially when the auditing process is not mandatory. This study aims to examine how national culture-religiosity affects that decision. The authors further examine how foreign-owned MNCs might behave differently from local MNCs, although the host country’s cultural-religiosity value might influence that decision.

This study obtains the data from three sources: Hofstede Framework, Pew Research Center and World Bank Enterprise Survey in cross-sectional mode. The final sample consists of 8,590 SMNCs from 45 countries as the observations. This study uses robust regression analysis to test the effects of culture, religiosity and controlling shareholders on the audited financial statements decision.

The regression results support the hypothesis, whereas cultural-religiosity values are associated with the audited financial report. The findings confirm stakeholder theory and institutional theory.

This study fills a gap in the literature by providing empirical evidence on the cultural and religiosity effects on the accounting decision of SMNCs. The results can be used as the foundation for future research related to MNCs’ managerial behavior toward accounting policies, especially with the psychosocial factors.

The purpose of this research paper was to determine which needs for incentives influence positive word-of-mouth (PWOM) among international tourists and how these needs differ based on the cultural orientation toward individualism and collectivism.

This research used online surveys to gather data from 959 Australian, US, UK, Japanese and Korean respondents who had visited Beijing. A random sampling method was used, and data were analyzed using SmartPLS 4.0. By adopting the existence relatedness growth theory, the findings explain how cultural orientation affects the impact of needs for incentives in generating PWOM.

Three hypothesized relationships were significant for Australia/UK/USA and Japan/Korea – the effect of needs for incentives on motivation, the effect of motivation on PWOM and the effects of needs for incentives on PWOM were significant and positive for Australia/UK/USA and Japan/Korea. The effect of needs for incentive type on motivation varied across national populations, and the intensity of the effects of needs for incentive type on PWOM was also different. For Australian, UK and the US tourists, the honorary title was the most influential need to stimulate word-of-mouth motivation. The need for cultural learning was the most influential for Japanese and Korean tourists.

This research contributes to the literature by exploring and comparing the needs for incentives that influence PWOM among tourists from the perspective of individualism and collectivism. The results also increase the understanding of the relationships among needs for incentives, motivation and PWOM.

本研究旨在确定哪些激励需求会影响国际旅游者的积极口碑（PWOM）, 以及这些激励方式的影响在个人主义和集体主义文化取向的群体中有何不同。

本研究通过在线调查收集了 959 名曾到访北京的澳大利亚、美国、英国、日本和韩国的国际游客数据。研究采用了随机抽样的方法, 使用 SmartPLS 4.0 对数据进行了分析。基于ERG理论, 本研究解释了文化如何影响激励类型对积极口碑的影响。

研究结果显示, 三个假设关系在澳大利亚/英国/美国和日本/韩国两个群组中均显著, 即激励需求对动机的影响、动机对积极口碑的影响、以及激励需求对积极口碑的影响在澳大利亚/英国/美国和日本/韩国群组中都是显著和正向的。激励需求类型对动机和积极口碑的影响在不同国家群体中存在差异。对于澳大利亚、英国和美国的国际游客, 满足名誉需求的激励对产生积极口碑动机的影响更大。对于日本和韩国的国际游客, 满足文化学习需求的激励对产生积极口碑动机的影响更大。

本研究从个人主义和集体主义的角度, 探讨比较了影响国际旅游者积极口碑的激励需求, 为相关领域研究做出了贡献。研究结果加深了对激励需求、动机和积极口碑之间关系的理解。

El objetivo de esta investigación era determinar qué necesidades de incentivación influyen en el boca a boca positivo (PWOM por sus siglas en inglés) entre los turistas internacionales y cómo difieren estas necesidades en función de la orientación cultural hacia el individualismo y el colectivismo.

Esta investigación utilizó encuestas en línea para recopilar datos de 959 encuestados australianos, estadounidenses, británicos, japoneses y coreanos que habían visitado Pekín. Se empleó un método de muestreo aleatorio y los datos se analizaron con SmartPLS 4.0. Adoptando la teoría del Crecimiento de la Relación con la Existencia (ERG por sus siglas en inglés), los resultados explican cómo afecta la orientación cultural al impacto de las necesidades de incentivos en la generación del PWOM.

Tres relaciones hipotetizadas resultaron significativas en los dos grupos de Australia/Reino Unido/Estados Unidos y Japón/Corea: el efecto de las necesidades de incentivación en la motivación, el efecto de la motivación en la PWOM y los efectos de las necesidades de incentivación en la PWOM fueron significativos y positivos para Australia/Reino Unido/Estados Unidos y Japón/Corea. El efecto del tipo de necesidad de incentivación sobre la motivación varió entre las poblaciones nacionales, y la intensidad de los efectos del tipo de necesidad de incentivos sobre la PWOM también fue diferente. Para los turistas australianos, británicos y estadounidenses, el título honorífico fue la necesidad más influyente para estimular la motivación WOM. La necesidad de aprendizaje cultural fue la más influyente para los turistas japoneses y coreanos.

Esta investigación contribuye a la bibliografía al explorar y comparar las necesidades de incentivación que influyen en la motivación boca a boca entre los turistas desde la perspectiva del individualismo y el colectivismo. Los resultados también aumentan la comprensión de las relaciones entre las necesidades de incentivación, la motivación y el PWOM.

The study examines the relationship between the interaction of indigenous–foreign cultures and public employee performance (PEP) in the Ghanaian public sector due to the perceived unproductive cultures in the public sector.

The study employs a quantitative approach, where cross-sectional survey design is used to collect the data from Ghanaian public employees. The analysis is done using correlation and hierarchical regression techniques.

The results reveal that both indigenous and foreign cultures are pervasive in the Ghanaian public sector, with high power distance and individualism being dominant cultures. Furthermore, while the indigenous cultures have negative significant relationship with PEP, the foreign cultures have positive significant relationship with PEP. The foreign cultures effectively control the relationship between the indigenous cultures and PEP but insignificantly moderate such relationship.

The findings imply that deliberate attempts should be made to encourage the foreign cultures with attractive reward packages to induce workers. This will indirectly control the practice of the inimical cultures and ultimately reduce their negative effect on PEP.

The study contributes significantly to the extant literature by providing empirical evidence of the indigenous–foreign culture fit and PEP from a developing country, Ghana.

This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.

This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.

The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.

These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.

Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.

This article analyzes the relationships between different conceptions of time, socioeconomic development and cultural values.

We focus on three major aspects of time, namely, 1) duration, 2) orientation and 3) tempo. Furthermore, we draw on modernization theory to distinguish between agrarian/traditional and industrial/modern societies and their respective cultural values.

Analyses indicate that agrarian/traditional societies with cultural values such as collectivism, survival, religiosity and hierarchical structures are marked by subjective/cyclical/inaccurate, past-oriented and slow-paced conceptions of time. In contrast, industrial/modern societies with cultural values such as individualism, self-expression, secularism and egalitarianism are marked by objective/linear/accurate, future-oriented and accelerated conceptions of time.

This paper introduces an original conceptualization of the three dimensions of time – duration, orientation and tempo – previously overlooked in the literature. Additionally, it provides an in-depth and comprehensive analysis of the relationships between time, culture and socioeconomic development.