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The aim of this study is to examine how national cultural values influence and impact management practices and styles in the Sultanate of Oman. Administrative and managerial performance, especially in developing countries, is thought to be shaped to a large degree by traditional social values, which prevent managers from effectively implementing sound management processes.

This study uses empirical research to explore and determine the link between Oman’s cultural values and managers’ managerial practices and styles. The aim is to examine the correlations between the influence of cultural values on managerial practices and styles using Schwartz’s (1992) Value Survey, the Portrait Value Questionnaire and Managerial Style and Practice.

It was found that in Oman, cultural values affect the efficiency of managerial performance and lead to a limited interest in management theory and sound managerial practices.

This study was limited to managerial practices in Oman. Further study could include other developing countries in the Arabian Gulf States.

While management performance in developing countries has received wide attention during the past three decades, few studies have researched the area of management and managerial practices and styles in Omani organizations.

This paper explored the relationship between the embeddedness of a firm’s managerial values and corporate financial performance in Swiss small and medium-sized enterprises (SMEs) by developing a conceptual maturity model of managerial values (MM-MV). The MM-MV articulates the extent to which managerial values are embedded within organizations, allowing the analysis of the interrelationship between the degree of values-embeddedness and financial performance in SMEs. The findings suggested that as managerial values become more embedded, financial performance increases; therefore, SMEs exhibiting highly embedded managerial values such as customer-minded, team spirit, innovation-driven reliability, persistency, competency, and engagement tend to financially outperform SMEs that have not fully embedded managerial values throughout the firm.

The purpose of this paper is to examine cross-cultural differences in managerial discretion and the extent to which variations and interaction of cultural practices and values affect the degree of freedom in decision making that is accorded to executives. This paper offers a holistic approach to investigating culture in addition to acknowledging its paradoxical nature.

Using a panel of prominent management consultants to rate discretion across 18 countries, the authors further develop the national-level construct of managerial discretion by empirically investigating the influence of cultural practices and values on CEOs’ discretion.

The study reveals that cultural values moderate the relationship between cultural practices and managerial discretion for three cultural dimensions: individualism, uncertainty tolerance and power distance (PD). By adopting the logic of marginal utility, the authors also show that the more a society values individualism, uncertainty tolerance and PD, the weaker the effect of their practices on managerial discretion.

Few research has attempted to assess both cultural values and practices in relation to managerial discretion. By showing the mechanism in which culture affects the level of managerial discretion, the authors offer new theoretical insights and practical implications, overall contributing to the field of cross-cultural and strategic management. Finally, this will offer CEO’s a new perspective of leveraging culture as a tool, enhancing their decision-making capabilities in the aim of improving organizational performance.

The purpose of this paper is to explore the role of managerial values in improving the effectiveness of employee performance management (EPM).

The research has been conducted as a conceptual study, in which EPM criteria are compared to managerial values and the related maturity model. A thorough review of the EPM and values literature identified relevant and significant works.

Despite copious extant literature on EPM, the process is riddled with persistent problems, particularly concerning the manager’s enthusiasm to adequately implement EPM and its subsequent effectiveness. A managerial grounded values framework is, therefore, proposed. Using a circular approach that is assisted by a values maturity model, it serves as a charter that guides the supervisor’s actions, goals, choices, decisions and attitudes; principles that are very much at the heart of an effective EPM process. Curiously, managerial values and EPM have not generally been connected.

This values-based circular framework contributes to the effectiveness of the EPM process and thus to a positive EPM experience that motivates, enhances engagement and guides personal development. When enacted individual values and EPM are linked, they are argued to lead to sustained superior financial performance.

This study makes an important and novel contribution to the performance literature by using a values-based maturity model to improve the effectiveness of the EPM process.

This study aims to explore if corporations that publicly disclose more information about their managerial values are also more organizationally authentic in enacting these values.

A maturity model of managerial values is used that ordinally ranks a corporation’s level of managerial values enactment using corporate annual reports. The samples of corporations’ corporate reports are qualitatively content analyzed, and the outcomes are statistically tested.

The findings indicate that as an organization voluntarily discloses more information about its corporate values, it tends to be more likely to enact their espoused values, and their corporation’s level of organizational authenticity increases.

This study suggests an approach to benchmark a corporation’s level of organizational authenticity using public information, and by doing so, contributes to both policy and practice by offering a framework to compare organizational authenticity between public corporations by their sector, size or the age of the corporation.

The literature on corporate social responsibility (CSR) provides fragmented and sometimes contradictory empirical findings on the role of managerial values in CSR. This is partly due to the absence of a unifying framework and its subsequent measurement. Following the Schwartz’s (1994) Value Survey (SVS), this study aims to provide an original scale to measure CSR values based on their ideological underpinnings of classical liberalism and economic egalitarianism.

Following the scale-development procedure, a scale was developed in six steps and tested on a sample of 105 Turkish managers through confirmatory factor analysis.

On the basis of a sound theoretical construct, the study provides an original and reliable measurement tool to capture the link between ideology and values. A scale with a four-factor solution as self-transcendence, self-enhancement, openness to change and conservation was obtained at the end of the process.

Despite that the sample size was relatively small and drawn from a single country setting, the model has a reasonable fit to the data, and the scale is reliable at 0.869 Cronbach’s alpha value. Therefore, the scale can be used in future studies to reveal the nature, structure and magnitude of socially responsible managerial values based on their ideological roots.

Although the managerial values towards CSR have been studied for a long time, the interwoven relations of such values with diverse ideological stances are not clearly investigated in literature. By linking values and ideologies on a theoretical ground, the scale developed in this study can be used as a valuable tool to better understand socially responsible behaviours of managers in our modern societies.

Considering the fragmented body of knowledge in literature, this scale can be useful for both scholars and practitioners when exploring the ideologically driven and value-laden nature of socially responsible behaviours.

This study aims to posit that managerial value would be one of the responsible factors for the difference in corporate social responsibility practice among businesses. It then empirically tested the effect of managerial value, with the moderation of organizational culture, on corporate social responsibility practice.

The authors have devised a “moderated micro-macro model” type of multilevel model, wherein managerial value took the micro (individual level) predictor variable role, stakeholder-based corporate social responsibility practice the macro (organizational level) outcome variable role and organizational culture the macro level moderating variable role. Because they need the attention of inquiry, large manufacturing firms in the Amhara region of Ethiopia, with a sample size of 53, constituted the organizational level units. The recent performance of the firms against corporate social responsibility practice and organizational culture have been judged by 473 randomly chosen employees. Managerial value has been rated by randomly picked managers, numbered 253. Analytically, Croon and van Veldhoven’s multilevel analytical package and Mplus software suited the designed model.

The study has revealed that managerial value, indeed, is a potential positive driver of CSR practice, the two managerial value dimensions demonstrated differential effects on corporate social responsibility practice and only one of the organizational culture dimensions, hierarchical culture, played a moderation role in managerial value – corporate social responsibility practice link.

The model and this empirical test have not been previously verified.

This paper begins with a comprehensive review of the management literature on culture, and demonstrates close parallels with research and writings on organisational climate and values. The paper then reports the findings from an empirical investigation into the relationship between the organisational culture, climate, and managerial values of a large Australian public sector agency. The relative strengths of four dimensions of culture in this organisation were measured using Hofstede’s instrument. Added to this were items from a questionnaire developed by Ryder and Southey, derived from the Jones and James instrument measuring psychological climate and providing scores across six specific dimensions of organisational climate. Measures of managerial values, drawn from a questionnaire by Flowers and Hughes, were also incorporated. Results show that levels of culture within this particular organisation are at variance with those reported by Hofstede from his Australian data. Findings indicate a strong link between specific organisational climate items and a number of managerial values dimensions. Additional relationships between particular dimensions of culture, climate and managerial values are also reported. From this, a hypothesised, predictive model of linkages between the constructs is presented.

The relationship between the personal value systems of managers and their managerial success was investigated for a national sample of Jordanian managers. The results of this study revealed that the personal value systems of the sampled managers are related to their success as managers. It was also found that there are differences between the personal value systems of more successful managers and those of less‐successful managers. While more successful managers have dynamic and achievement‐oriented values, less/successful managers have more traditional moral and religion values.

The literature on corporate social responsibility (CSR) neglects the link between values and their ideological underpinnings. This paper aims to fill this void by grounding the managerial values towards CSR on an ideological ground by following the Schwartz’s (1994) value framework.

This paper provides a theoretical construct that builds the ideological stances of different managerial values towards CSR.

The study proposes that ideologically liberal managers might be involved in CSR based on their openness to change values, whereas their conservative counterparts are likely motivated by the conservative values such as security, conformity and tradition. On the other hand, egalitarian managers can engage in CSR based on their self-transcendence values, while non-egalitarian managers might involve in CSR based on their self-enhancement values as achievement and power.

The study can provide to all stakeholders a new perspective and a sound reference point to understand and monitor the socially responsible behaviours of managers.

The proposed bases of managerial values to CSR deepen the understanding on the antecedents of CSR. Based on the study, the future studies can configure out the role of diverse values on CSR in line with their ideological roots.