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As the global presence of Chinese firms grows, increasing numbers of Chinese managers are working abroad as expatriates. However, little attention has been paid to such Chinese expatriate managers and their leadership challenges in an inter-cultural context, especially across a large cultural distance. To fill the gap in the literature concerning the leadership challenges for expatriate managers in an inter-cultural context, the purpose of this paper is to elucidate the leadership styles of Chinese expatriate managers from the perspectives of three traditional Chinese philosophies (i.e. Confucianism, Taoism, and Legalism) in the inter-cultural context of the Netherlands.

The data for this qualitative study were collected via semi-structured, open-ended, narrative interviews with 30 Chinese expatriate managers in the Netherlands.

The results clearly show that the leadership style of Chinese expatriate managers is deeply rooted in the three traditional Chinese philosophies of Confucianism, Taoism, and Legalism, even in an inter-cultural context. Specifically, the study reveals two salient aspects of how Chinese expatriate managers frame and interact with a foreign cultural context from the perspectives of traditional Chinese philosophies. First, the Chinese expatriate managers reported an initial cultural shock related to frictions between the foreign cultural context and Confucianism or Taoism, but less so in the case of Legalism. Second, the Chinese expatriate managers also reported that their interactions with the Dutch culture are best described as a balance between partial conflict and partial complementarity (thus, a duality). In this sense, the leadership style of Chinese expatriate managers is influenced jointly by the three traditional Chinese philosophies and certain elements of the foreign cultural context. This is consistent with the Chinese perspective of yin-yang balancing.

This study is among the first to offer a more nuanced and highly contextualized understanding of leadership in the unique case of expatriate managers from an emerging market (e.g. China) in an advanced economy (e.g. the Netherlands). The authors call for more research to apply the unique perspective of yin-yang balancing in an inter-cultural context. The authors posit that this approach represents the most salient implication of this study. For practical implications, the authors argue that expatriate leaders should carefully manage the interplay between their deep-rooted home-country philosophies and their salient host-country culture. Reflecting on traditional philosophies in another culture can facilitate inter-cultural leadership training for Chinese expatriates.

Purpose – This chapter aims to construct a scientific microworld to explain the management strategy of yang-ru yin-fa (Confucianism in public and Legalism in private) in Chinese organizations by an emic approach of indigenous psychology.

Design/Methodology/Approach – In consideration of the difficulties faced by either an imposed etic approach or a derived etic approach, this chapter advocates for an emic approach that argues that, in order to understand the specific features of organizational dynamics in China, it is necessary for us to construct an objective system of knowledge (epistemology) on the basis of Chinese cultural values (ontology), which can be examined by methods of social sciences (methodology).

Findings – Based on the theoretical model of Face and Favor, a conceptual scheme was proposed to highlight the contrast between Confucianism and Legalism in traditional as well as contemporary Chinese society. Findings of pervious empirical researches on two types of guanxi, along with two types of official and ethical leadership in Chinese organizations were reviewed to demonstrate the usage of yin/yang balance in strategic management.

Originality/Value – Taking the discourse of this chapter as an example, it is expected that the author's approach may initiate a scientific revolution against the Western paradigms of psychology that had been constructed on the presumption of individualism (Evenden & Sandstrom, 2011; Hwang, 2012).

Since the late 1970s, US employers have increasingly drawn upon legal temporary labor under the H-2 visa to address their labor needs in low-waged sectors. Ever since, what Clark calls migrant labor activism and conflict in the courts has similarly erupted. However, as she argues in this chapter, making “adversarial legalism” the H-2 way of law has also been a story of comparative state formation. For, the litigation largely reflects the structure of labor migration created after the demise of government-run migration. In this regard, activists wrestle with the problems created by the new role of global labor intermediaries in the recruitment process, absolute employer control over hiring and firing, and the coercion produced in the shadow of a now minimally interventionist state. Drawing upon archival research, interviews with legal professionals, and the entire case law docket in this area, this chapter puts “adversarial legalism” under the H-2 visa in its historical and political context.

Litigation is part of the American policymaking playbook as diverse groups routinely turn to courts to pursue their agendas. All of this litigation raises questions about its consequences. This essay examines the literature on the political risks of litigation. It argues that this literature identifies four potential risks – crowd out, path dependence, backlash, and individualization – but offers less insight into the likelihood of these risks in practice. It ends by offering suggestions about how to advance our understanding of when litigation casts a negative political shadow in the current age of judicialization.

The focus of the study is on direct and indirect effects of national culture on negotiation behavior in international business. It argues that negotiation approach is conditioned primarily by relational contextual variables, e.g. relationship commitment and relative power, that national culture exerts direct influence on the preferences for negotiation approaches, and that national culture also has indirect influence in the choice of negotiation approaches while interacting with relational contexts. The hypotheses are tested among samples of American and Chinese joint venture managers in China. The study findings, especially those on the interaction between national culture and relational contextual variables, afford important theoretical and managerial implications.

The purpose of this paper is to review research about China’s individual tax compliance. While empirical research in this jurisdiction is still in its infancy, the scale of the problem might be under estimated, or at least over looked. Comparatively, tax compliance as a subject matter has received considerable attention in developed Western economies, where the data had revealed an increasing trend of taxpayers not complying with their tax obligations. Although, this issue had not received as much attention by the Chinese government, as the world’s second largest economy and one of the most populous nations in the world, tax compliance is of critical importance to the Chinese economy and welfare of its citizens. Therefore, it is crucial that a review about China’s tax compliance research should be conducted to identify gaps in the literature.

This paper focuses specifically on a review of empirical research about China’s individual tax compliance. While, this work is primarily descriptive, it builds on existing research to make normative recommendations aimed at improving tax compliance in China.

This paper reaffirmed earlier findings in the literature that Confucianism influences both Chinese social and individual ethical values, any attempt to foster greater tax compliance in China should appeal to the importance of taxes as contributions to the public funding of family and community welfare. However, what was missing from previous research is that the assumption about Chinese ethical values was overly narrow. Apart from Confucianism, another Chinese philosophy known as Legalism is also influential in prompting ethical behaviour, in particular on regulatory issues. Therefore, tax compliance in China drawing on Chinese ethical values should include both incentives and disincentives to prompt individuals to comply with their tax obligations.

The observations and recommendations put forward in the paper are principle-based solutions drawn from Chinese ethical values. Furthermore, no detailed discussions on enforcement are included, as it is beyond the scope of the paper. Hence, the recommendations will require further empirical testing and should be examined in future research.

This review draws attention to a subject matter in China that has been overlooked. Apart from revisiting the key and related literature on China, this paper identified a gap that had been neglected in earlier research. Legalism, a less known Chinese ethical school of thoughts, is an important to the design of tax regulations prompting individuals to comply with their tax obligations.

This paper aims to provide analysis on the state of Islamic finance through critical appraisal on its current form and practices. This paper argues that the current form of Islamic finance practices is due to its legalistic approach and hence requires value-oriented reform. In this regard, Shari’ah governance system can be one of the mechanisms toward such reformation.

This paper uses case study research method and comparative studies of other’s works to develop understanding on the extent of Islamic finance practices. The study utilizes descriptive, comparative and critical analysis approaches in extracting and analyzing the information.

The literature has indicated the growing frustration of scholars and proponents of Islamic economics on the failure of Islamic finance in addressing the real economic and ethical issues beyond the legal realm of Shari’ah compliance. Legalism leads to a narrow understanding and ignores certain dimensions of Islamic finance practices. Considering all factors and through critical observation, this paper argues that the current form of Islamic finance practices is due to its legalistic approach and hence requires value-oriented reform. At this juncture, the paper suggests that Shari’ah governance system can be one of the mechanisms toward such reformation.

This paper provides valuable discussion and fresh and recent information on Islamic finance practices, including Shari’ah governance practices of Islamic financial institutions (IFIs) through case studies. The study shares experience of Malaysia in developing its Islamic finance framework and practices from legalistic toward value-oriented approach.

The purpose of this paper is threefold. First, the paper demonstrates how inter-ocular testing (looking at the data) of Schwartz values from world values study (WVS) provides a surprisingly different picture to what the authors would expect from traditional mean comparison testing (t-tests, analysis of variance (ANOVA)). Second, the authors suggest that the ReVaMB model can be applied to an East Asian philosophical perspective. Relativity, the authors argue, is a factor when East Asian wisdom, philosophies and ideologies (Confucianism, Taoism, Buddhism and Legalism) “drive” outcomes such as work ethic. Third, the paper serves as an editorial to a special issue in CCSM on East Asian wisdom and its impact on business culture and performance in a cross-cultural context. Common themes are Yin Yang, how different cultures deal with paradox, and Zhong Yong, with accompanying concerns of how to conceptualise and deal with balance of opposites.

The authors adopted ten variables of the Schwartz values scales used in the WVS and subjected them to principle components analysis to reduce the number of variables. The authors found a two-factor solution: one relating to personal material success and adventure and excitement; another relating to success and personal recognition. The authors labelled these factors as Altruism and Hedonism. The analysis is based on an overall sample of 84,692 respondents in 60 countries. In addition to traditional statistical testing, the authors conduct inter-ocular testing. The authors also suggest that the ReVaMB model can be applied to East Asian wisdom.

Three recommendations help to arrive at more accurate conclusions when comparing groups: the authors recommend to aspire to “consistent look and statistic”. If the data distribution does not agree with the statistics, then the researcher should take a closer look. To avoid misinterpreting statistics and other analysis, the authors recommend inter-ocular testing, i.e. eyeballing data in a scientific fashion. The authors provide specific examples how to do that. The authors recommend to test for common-language effect size (CLE), and also recommend a new rule of thumb, i.e. a split of 60/40 as minimum difference to make any generalisation; 70/30 is worth considering. The rule of thumb contributes to better differentiation between real and “not real” differences.

The authors introduce two concepts: the “inter-ocular test”, which simply means to “look at your data”, and the Chinese word, 错觉 (Cuòjué) which roughly translates to “illusion”, “wrong impression”, or “misconception”. This study argues against accepting simplistic averages for data analysis. The authors provide evidence that an inter-ocular test provides a more comprehensive picture of data when comparing groups rather than simply relying on traditional statistical mean comparison testing. The “word of caution” is to avoid premature conclusions on group comparisons with statistical testing alone. The authors also propose an extension of the original ReVaMB model from a confucian orientation to a broad East Asian philosophical perspective. Culture does determine attitudes and behaviour which in turn contribute to the shaping of cultures, depending on situation, context, location and time. The “context” for a situation to occur should be tested as moderators, for example, between East Asian wisdom (Confucianism, Taoism, Buddhism and Legalism) and behavioural or attitudinal dimensions such as work ethic.

While the steep increases in rates of incarceration seen in the United States in the late twentieth century have begun to level out, one form of incarceration has seen more drastic reductions in rates of use in the 2010s: long-term solitary confinement. Across the United States, prisons that once isolated prisoners for decades at a time stand hauntingly empty. The solitary confinement reform movement provides an important lens for examining what happens when an entrenched punitive practice faces widespread and sustained criticism and reveals the multiple paradigms through which reform operates – through politics, litigation, or charismatic leadership.

Revisiting the critical hermeneutics analysis of Wu Zetian’s case in Peng et al.’s (2015) paper, the purpose of this paper is to explore the complexity and paradox of Wu Zetian as a historical figure, and to demonstrate the potential of critical hermeneutics as an innovative methodology to study gender, diversity and history. Moreover, the authors attempt to examine some of the potential challenges and limitations of this methodology and to provide an in-depth account of the socio-politics involved in the research process.

This is a reflexive critique based on a framework of four central concepts of critical hermeneutics (Prasad, 2005): questions of author intentionality, layers of texts, hermeneutic circle and relating to texts.

Critical hermeneutics has great potential as well as considerable challenges and limitations in the research areas of gender, diversity and history.

This paper offers a lucid exposition of what critical hermeneutics is about, how it might be applied to a particular case and potential challenges and limitations of this methodology. The study is intensely reflexive and context oriented, illustrating how a deepened understanding of critical hermeneutics leads to a more informed discussion of the possibilities and limitations of the methodology, and how researchers, editors and reviewers can be influenced by the context in which the study is conducted.