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This paper examines the link between culture, institutional quality and real earnings management and accrual earnings management by combing the study by Hofstede (2001) and Enomoto et al. (2015). The paper tries to test the effect of culture on institutional quality and both real earnings management (REM) and accrual earnings management (AEM).

The sample of the research paper includes 38 countries. Hofstede cultural dimensions are used to measure cultural values. Public governance indicators published by the World Bank are used as a proxy for measuring the institutional quality. Earning management scores constructed by Enomoto et al. (2015, p. 191) are used for measuring real earnings management (REM) and accrual earnings management (AEM). Partial Least Square (PLS) based Structural Equation Modelling (SEM) is used to test the relationship between culture, institutional quality and earnings management.

The results support the relationship between culture and institutional quality. Also, the results reveal a significant relationship between culture and accrual earnings management, but an insignificant relationship between culture and real earnings management. In addition to that, another important finding is that institutional quality has a significant impact on real earnings management, but has no significant effect on accrual earnings management.

The results suggest that standard setters need to consider the quality of institutions to improve the quality of financial reports. Also, it highlights the role of both formal and informal cultures in shaping financial reports.

For the best of our knowledge, this the first time to test the link between culture and institutional quality and comparing the impact on both real earnings management and accrual earnings management.

This study investigates the relationship between employment status (full time (FT)/part time (PT)), organizational culture and institutional effectiveness in higher education. The purpose of this paper is to answer the question, “Does the growing population of PT faculty preclude effective cultures from developing and, accordingly, adversely affect institutional effectiveness?”

The study surveyed 159 PT faculty and 65 FT faculty from seven schools of an online, proprietary university. The instrument, consisting of the Organizational Culture Survey Instrument and demographic questions, was distributed and data collected utilizing an online survey application. Statistical analysis methods including descriptive statistics, analysis of variance and correlation analysis were used to analyze the data.

The study found no significant differences between perceptions of organizational culture or institutional effectiveness FT and PT faculty. Inter-school differences in perceptions were identified. Further research in this area is warranted to investigate discipline as a cause for the inter-school differences.

The study included respondents from only one online university. Therefore, additional studies involving traditional, ground based and hybrid institutions are required to establish generalizability. Additionally, self-assessments of institutional effectiveness were used. Future studies should consider quantitative research models for the measurement of institutional effectiveness.

The study indicates that PT faculty are not less committed to the institution than their FT counterparts. This strengthens the case for using PT faculty, particularly in an online environment.

This study investigates the relationship between organizational culture and institutional effectiveness in higher education from the faculty perspective. This has not been done before.

The purpose of this paper is to use institutional theory to develop the constructs of institutional pressures for social compliance and argue for a positive relationship between institutional pressures and Supplier Social Compliance Management System (SSCMS). Moreover, the authors theorize that the impact of institutional pressures on SSCMS is moderated by the supplier’s organizational culture. This is done in a particularly salient context, which is apparel manufacturing in a developing country.

The hypothesized model is tested using data of 164 suppliers from the apparel manufacturing sector. PLS-based structural equation modeling is used to test the direct and multi-group moderation hypotheses.

Empirical examination provides evidence that institutional pressures have a positive impact on supplier social compliance and the types of organizational culture have varied moderation effects.

This research is based on cross-sectional data from one industry. Future research should collect data from diverse sectors in different countries.

The findings suggest that consistent pressures from various stakeholders can increase supplier social compliance. In addition, the partial evidence for moderation effect of organizational culture indicates that supplier’s internal value system’s alignment with social compliance pressures plays an important role in determining how supplier acts on social compliance initiatives.

The issue of suppliers’ adoption of social compliance management systems has become prominent as a consequence of the shifting of manufacturing to developing countries. However, comprehensive frameworks explaining antecedents of adoption of SSCMS using large-scale empirical data are limited. In addition, findings on the relationship between supplier social sustainability practices and their antecedents are inconsistent.

The purpose of this paper is to verify the mediating role of commitment between market-oriented organizational culture and international market performance, and to discuss the moderator effect of national institutional environment on this mediating role.

The research design follows a mixed methodology, combining qualitative and quantitative data collection and analysis. In the first phase, research hypotheses are proposed based on a literature analysis. In the second phase, sample data are collected through interviews and questionnaires sent to domestic contractors in China and South Korea, and a validity analysis of the results is carried out. Correlation and regression analyses are then performed on the valid data to verify hypotheses to prove the existence and influence of mediating effects. Hayes PROCESS Macro is used on the regression results to test the mediating effect of commitment on international project performance and the moderation effect of institutional environment.

The results reveal that the commitment between partners has a mediating effect on the relationship between market culture and international project performance; however, no hierarchy culture is revealed. The mediating effect of commitment is regulated by the institutional environment.

Although the reliability and validity of the questionnaire data in this study are in line with research standards, a larger sample size would improve the reliability of the results. Further, the interviewed samples are mainly from China and South Korea; large representative samples from additional countries, such as Japan, should be considered to gain a fuller understanding and more comprehensive results.

By emphasizing the differences between the two institutional environments of developing and developed countries in East Asia, a theoretical and empirical basis is provided. International construction enterprises in other countries can apply the findings to improve their international market performance in different institutional environments. The findings also provide an empirical reference that international construction enterprises in China and South Korea may use to adjust their organizational cultures and commitments to improve market performance.

This paper seeks to propose a framework that describes how culture evolves and how certain external shocks may or may not cause it to change.

The central point is that culture, like firms and markets, is a type of institution and is, therefore, susceptible to the same sort of analysis applied to other institutional forms. In this study, culture is examined from the game‐equilibrium view of institutions that suggests that norms of behavior are endogenously generated and become self‐enforcing through the repeated interaction of individuals. Two historical examples are offered to assess the proposed framework: the experience of ethnic Malays in Malaysia following independence from Britain, and Brazil's agricultural workers during the early part of the twentieth century.

Conceptualizing culture in institutional terms challenges conventional wisdom, which regards culture as exogenously given. The institutional view of culture permits an evaluation of environmental changes as to the likelihood that they will change generally held beliefs.

To the extent that culture explains, in part, the economic performance of societies, the implication for policy makers is that they do not have to wait patiently for slow cultural change or rely on serendipity to achieve a more productive culture paradigm.

This paper applies concepts from institutional economics to the study of culture evolution and change.

This paper aims to report the efforts to reverse a dire research output trend at a Ghanaian Business School, following a similar effort at a business school in New Zealand in the 1990s. African universities are often challenged by resource constraints, ageing faculty and low compensation regimes. The consequences of these challenges are particularly felt in the area of the research output of faculty members in the business and management area. The problem of low research output has been written about by management scholars who lament the weak showing of African management faculty in reputable journals and top-notch conference presentations.

This is a qualitative and phenomenological study of an applied intervention. Using a combination of open-ended questionnaires as well as open forums attended by faculty members of the business school, views, perceptions and opinions on factors mitigating research and issues on research culture were collected and analysed. Descriptive analyses were used to collate the dominant views and frequency of mention of such views.

Using the descriptive accounts of faculty of the Business School, the research finds that a research-oriented culture expressed through factors such as leadership, institutional support, articulation or otherwise of relevant values have significant impacts on research output.

Based on the impacts reported here, this paper advances an intervention model to assist efforts towards improving the research culture and scholarly outputs in business schools in Africa. The paper also proposes a conceptual and research framework for examining and influencing the organisational and research culture of universities in Africa.

This paper is perhaps the only attempt to examine research culture in an African business school. It suggests that the research culture in a business school or faculty can be developed, reinvented or influenced and that research in African universities will not “just happen”, it has to be carefully planned for, nurtured and built into the fabric of university culture. This has significant implications for the growing effort to bring African scholarship in the management areas up to the point where it can more directly impact management thinking.

The aim of this paper is to investigate the effects of environmental dynamism on different EO dimensions in family firms. The authors also examine the moderating role of national culture (uncertainty avoidance and in-group collectivism) and the level of family control and influence in fostering/hindering this relationship.

A survey was conducted among 1,143 family firms from twenty-eight countries. The authors developed and tested hypotheses through a fixed-effects regression analysis.

The findings suggest that environmental dynamism has a positive effect on all three EO dimensions. Analysis reveals a positive moderating role of family control and influence and negative moderating roles of in-group collectivism and uncertainty avoidance.

The findings imply that family firm managers should carefully interpret the influence of their national culture on family firm behavior. More specifically, family firms in dynamic environments should consider the importance of the national culture in which they are embedded. Those operating in high uncertainty avoidant and highly collectivist cultures should take proactive steps to cultivate a corporate entrepreneurial culture. On the other hand, the family should not undermine the effect of its control and influence. In dynamic environments, family control and influence may be a competitive advantage in reinforcing entrepreneurial orientation.

The study contributes to the literature on EO in family firms by expanding the previous research on the antecedents of EO and examining moderation effects of culture and family control and influence across a broad multi-country sample. In contrast with the common findings regarding the effect of family logic on EO, the study shows the strengthening role of family control and influence in the relationship between environmental dynamism and EO. The authors show that culture as an informal institution may also play a critical role in hindering/strengthening the relationship between environmental dynamism and EO.

Drawing on institutional theory, this study investigates the role of individual cultural values on the adoption of socially sustainable supply chain management (socially SSCM) for Chinese suppliers facing the normative institutional pressures of guanxi (interpersonal relationships).

Using empirical data collected in three waves from 205 Chinese manufacturers supplying international markets, the proposed theoretical model is tested through partial least squares structural equation modeling (PLS-SEM).

The results indicate that guanxi has a positive impact on socially SSCM, and this positive effect is strengthened when the individual cultural values of the supplier's representative embody high collectivism and low uncertainty avoidance.

This study highlights the leading role of guanxi in improving socially SSCM practices due to its normative institutional force. In addition, the findings suggest that future studies should consider individual differences in supply chain partners, which may lead to distinct reactions when facing normative institutional pressures.

This study suggests international buyers should adopt guanxi management with their Chinese suppliers to encourage them to adopt socially SSCM. In addition, managers should note that the guanxi strategy is more effective when the supplier's representative collectivism is high and uncertainty avoidance is low.

This study contributes to socially SSCM research in emerging economies by unveiling the role of guanxi as a key driver of socially SSCM in the Chinese market and providing empirical evidence of the moderating effect of individual culture on the guanxi normative institutionalization process.

Scholarly studies on student engagement are mostly focused on the perceptions of students and academic staff of higher education institutions (HEIs) with a few studies concentrating on the perspectives of professional staff. To address this knowledge gap, this paper aims to examine how professional staff who are members of a professional community perceive their contributions to enhancing student engagement in a university.

Data for the current study were gathered using semi-structured face-to-face interviews among 41 professional staff who were purposively sampled from a public university in South Africa. The data gathered were analysed using thematic analysis that involved a process of identifying, analysing, organising, describing and reporting the themes that emerged from the data set.

An analysis of the narrative data revealed that when professional staff provide students with prompt feedback, support the development of their social and cultural capital and provide professional services in the area of teaching and learning, they foster student engagement in the university. However, the results showed that poor communication flow and delays in addressing students’ concerns could lead to student disengagement. The study further argues that through continuous interaction and shared norms and values among members of a professional community, a service culture can be developed to address possible professional knowledge and skills gaps that constrain quality service delivery.

The current paper contributes to the scholarly discourse on student engagement and professional community by showing that a service culture of engagement is developed among professional staff when they share ideas, collaborate and build competencies to enhance student engagement. Furthermore, the collaboration between professional staff and academics is important to addressing the academic issues that confront students in the university.

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.