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Managing diversity requires an understanding of culture. The majority of businesses have realised that competitiveness no longer stems from formal organisational structures but rather from the mindsets, competencies, and functioning of individuals who create, develop, and support the organisation and who frequently come from different cultural backgrounds. Understanding the essence of a culture, its components, variations, and how all these things effect the business and the managerial process is very beneficial for international managers. Businesses in global value chains need cross-cultural management practices to obtain a competitive advantage. Global value chains make it possible to benefit from the comparative advantages of other nations, and without cross-cultural management, these multinational corporations would be unable to carry on with their business operations. Although there are many explanations on global value chains in the literature, there is no study on the effect of different cultures in value chain management and how different cultures can be managed in global value chains.

In this chapter, the definition of the concept of culture, which is comprehensive and crucial in managing differences, will be depicted. Then, the concept of cross-cultural management will be emphasised and what cross-cultural management means and why and to what extent it is important will be explained. In addition, the impact of cross-cultural management in the inclusive global value chain will be discussed, emphasising the value chain analysis, how it emerged, its basic concepts, and its importance in the international context.

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

Women's participation in the workforce and in managerial positions, which has led to greater diversity, reconstructs professional perceptions and preferences. The purpose of this research is to examine “Work Outcome Preferences” among men and women according to organizational status and the impact of other demographic factors.

The Meaning of Work (MOW) questionnaire was filled by 1,161 men and women employees in organizations: 744 workers, 256 junior managers and 161 middle managers. To examine the hypotheses, authors conducted an analysis of variance (ANOVA) test and a linear regression analysis for women and men.

The gender differences regarding work outcomes preferences decreases with career promotion. Further, the higher the organizational status, the higher the need for interesting and satisfying work among both men and women. Among women, the higher the organizational status, the higher the need for status and prestige and for serving society and the lower the need for interpersonal contacts and income.

Better understanding of the preferred outcomes among women and men in the three organizational statuses and the impact of promotion and varied demographic variables can help in the planning of material and non-material reward systems and methods suitable to the different sub-groups.

As far as authors know, there is not a single study focusing on the differences between narrow career stages such as workers, junior and middle managers according to gender regarding work values/work outcome preferences.

A key obstacle to women’s advancement to managerial roles and leadership positions is the stereotype of the “good” manager, which is characterized by masculine traits. Although this gendered managerial stereotype has been very persistent over the past decades, Powell et al. (2021) recently showed that business students in the USA reported a decreased preference for masculine leadership traits and an increased preference for feminine leadership traits, resulting in a so-called “androgynous” manager profile that contains both masculine and feminine characteristics. This study aims to replicate Powell et al.’s (2021) findings among an older sample of working adults in The Netherlands.

The present study tests for changes in the managerial stereotype in a sample of 5,542 Dutch employees across 2005, 2010 and 2020.

In line with Powell et al. (2021), the results confirm employees’ decreased preference for masculine and increased preference for feminine leadership traits in 2020 compared to 2005. Nevertheless, Dutch employees still favored masculine over feminine leadership traits in 2020, contrary to the findings by Powell et al. (2021).

These observed changes in the managerial stereotype could prove to be an important step forward for women’s advancement to management and leadership positions.

With the present study, the authors demonstrate cross-cultural generalizability and conclude that the stereotype of a “good manager” is not only changing among US business students but also among working adults in The Netherlands. Overall, this study strengthens the observation that the stereotype of a “good manager” is becoming less gendered.

The purpose of this paper is to examine the relationship between athletic participation and the acceptance of rape myths in an effort to further identify cultural and social institutions that may contribute to adherence to and glorification of rape culture.

A random sample of 685 first semester, university freshmen were surveyed about their high school sports participation and levels of rape myth acceptance (RMA). Linear regression models were estimated to examine the relationships between participation in sports, the type of sport participation and the acceptance of rape myths.

Those involved in athletics, generally, and those involved in team sports are more accepting of rape myths than are their counterparts. These results hold true for the full sample and for males and females, when examined separately. Participation in contact sports was not significantly predictive of RMA.

Athletics may provide a culture that is particularly prone to a belief in rape myths, which jeopardizes the integrity of collegiate sports. Policies should focus on changing offender behavior not victim behavior to create safer and more inclusive communities. Educating youth about the nature of rape myths and providing them with skills to resist such thinking is paramount. Focused programs and training could reduce the likelihood of accepting rape myths and, in turn, may make high school and college campuses safer.

This paper contributes to prior research by examining a sample of first semester university freshmen about their high school athletic participation and RMA. This research not only minimizes the effects of college level influences but also distinguishes between different forms of athletic involvement.

Spirituality in the workplace is a concept that has been emphasized a lot in recent years. However, the relationship of this concept with gender and discrimination has not been adequately addressed. Individual and organizational positive outcomes of spirituality in the workplace cannot be obtained when discrimination is in question. This is because the concepts of spirituality and discrimination in the workplace are completely opposite to each other. In order to prevent discrimination based on gender, sexual orientation, race, age, religion, disability and to establish spirituality in the workplace, organizations should follow awareness and training programs to eliminate prejudices of their management and employees, give importance to differences, develop an understanding of democracy and justice within the organization and development egalitarian and anti-discrimination policies and application. In this direction, while the differences are managed correctly, spirituality will be established in the workplace.

This paper examines the career progression of women auditors working in auditing firms in Tanzania and the strategies employed by women auditors to cope with the masculine nature of audit firms.

Data were collected through semi-structured, in-depth interviews with current and former female and male auditors in two auditing firms. A thematic approach to the analysis is adopted.

The study reveals that career progression of women auditors studied is constrained by gender-related barriers such as motherhood, pregnancy, maternity leave and limited coaching and networking, as well as household and caring responsibilities. These barriers are facilitated by the patriarchal system, which regards women as wives and mothers rather than professional workers. As a result, women auditors balanced work and family responsibilities by employing various coping strategies including establishing informal network organization, hiring nannies, living with family members, enrolling children to boarding schools and lobbying in the allocation of audit assignments. Despite employing these strategies, very few women reach top positions in audit firms in Tanzania.

The findings reveal a need for wider engagement on the role of women and men in society, particularly to address the gender-related barriers faced by women in the accountancy profession.

Most previous studies of gender in the accountancy profession have focused on Western contexts. This is one of few to examine the phenomenon in an African context.

The purpose of this paper is to identify the factors which influence male prisoners’ motivation for, and engagement in, exercise and subsequent healthy behaviours.

The first authors conducted 20 semi-structured interviews with male prisoners inside an English medium-security male prison. Interviews were recorded and transcribed, themes were identified using thematic analysis and a critical realist perspective applied to understand objective processes behind prisoners’ experiences and shared meanings of exercise and engaging in healthy behaviours in prison.

Emerging themes indicate that in the context of healthy behaviours male prisoners aspired to a masculine ideal that was characterised by a culture of either adaptive behaviours, or maladaptive behaviours. The former fostered an adaptive exercise culture which promoted psychological well-being through an autonomy-supportive environment, consequently internalising motivation and minimising perceived barriers to engaging in healthy behaviours. Conversely, a culture of maladaptive behaviours fostered a maladaptive exercise culture which led to negative psychological well-being, underpinned by external forms of motivation which emphasised barriers to engaging in healthy behaviours.

Findings emphasise the need for prisons to promote an internal perceived locus of control for male prisoners when engaging in healthy behaviours.

The authors adopt a rare interdisciplinary approach combining a psychological theory of motivation and criminological perspectives of prison culture to understand how best to minimise the impact of prisons as an institution on the psychological well-being of male prisoners.

This study aims to reveal the association between task conflict and job satisfaction with the mediating role of incivility and the moderating role of self-esteem. In addition, the data collected from the UK and Turkey were analyzed separately, and the aim was to contribute to the literature in this field by analyzing the research model in a cultural context.

This research focuses on the relationship between managers and subordinates in organizations. In this study, a survey method was applied to 708 subordinates, both UK and Turkish citizens, working in nine different industries. The obtained data were first analyzed in combination; then, the data of both countries were analyzed separately, and the effect of cultural differences on the research model was investigated.>

According to the results obtained, the relationship between task conflict and job satisfaction is negative, and subordinates’ perceptions of incivility play a mediating role in this relationship. In addition, subordinates’ self-esteem level has a moderating role in the effect of task conflict on job satisfaction through incivility. However, there is no evidence of an effect of culture on this model.

This study contributes to the literature by presenting new evidence on the antecedents of job satisfaction. In addition, it is one of the pioneering studies that provides evidence of the impact of the perceptions and personal characteristics of disputants in a task conflict on task conflict outcomes. Furthermore, this study contributes to the limited cross-cultural studies in the conflict and job satisfaction literature.

Significant research has shown that gender and social class relationships can be problematic within the context of water-based leisure activities such as surfing, windsurfing, and sailing (Olive et al., 2016; Wheaton, 2003). More specifically, it has been argued that sailing is traditionally practiced and dominated by upper-class males who can determine social codes that exclude and devalue others (Créac'h & Sébileau, 2004). We develop these critical ideas about broader water sport activity through the lens of family involvement within the context of an international comparative qualitative study of sailing projects based within secondary schooling sites in California and France. A key line of analysis involved investigating how various forms of capital (Bourdieu, 1979) were reproduced through gendered and social class hierarchies. We found that parents played key roles in reinforcing gendered stereotypes and divisions that were operating in youths' daily practices and competitions (middle school and high school). Additionally, our data show that sailing was regularly utilized by families to maintain upper-class values and distinctive social status (Friedman, 2013). Thirty interviews and 113 hours of field observations with stakeholders such as coaches, teachers, youths (14 to 17 years old), and their parents frame these various lines of analysis around sailing activity.