Search results
1 – 10 of over 3000Maria Kontesa, Rayenda Khresna Brahmana and Hui Wei You
The research objective starts from the argument that small-scale multinational corporations’ (SMNCs’) managerial behavior toward auditing decisions is influenced by their personal…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
Details
Keywords
Hamid Zarei, Hassan Yazdifar, Ahmad Nasseri and Mohsen Dahmarde Ghaleno
There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited…
Abstract
Purpose
There is a dearth of research that investigates the impact of national culture on budgeting and management indexes in the public sector across developing countries. Limited studies in accounting and management have explained the role of national culture in shaping organisational and individual values. It is posited that national cultural variables impact budget transparency and performance management. This study contributes to the literature by examining these relations in 16 developing countries.
Design/methodology/approach
Adopting an unbalanced timing framework, the current paper seeks to fulfill this gap and applies four cultural dimensions from the GLOBE study (House et al., 2004) as explanatory variables to investigate whether national culture is associated with budget transparency and performance management or not, particularly in the context of developing countries. The paper uses budget transparency as the first dependent variable, based on the OECD database from Qi and Mensah (2011), along with performance management as the second dependent variable, from the BTI Project (2016), according to the leadership's political performance management.
Findings
Generally, the empirical findings reveal a minimal relation among GLOBE cultural variables with budget transparency and performance management. Particularly, the empirical findings indicate that only performance orientation has a significant relation with budget transparency and performance management.
Research limitations/implications
The findings of this paper suggest that any plan to improve a nation's budget transparency should consider the links between budgeting, performance management and the culture of those that run them.
Originality/value
The formal adoption of new methods by performance management may not be enough without accompanying efforts to transform performance orientation as an index of national culture.
Details
Keywords
Neuza C.M.Q.F. Ferreira and Anabela R.L. Dinis
This study generates an aggregated overview of the literature on national culture and entrepreneurship (NC&E). The aim is to map the NC&E field via a systematic literature review…
Abstract
Purpose
This study generates an aggregated overview of the literature on national culture and entrepreneurship (NC&E). The aim is to map the NC&E field via a systematic literature review of 130 articles published in refereed academic journals up to the end of 2022
Design/methodology/approach
Two different citation analysis methods are used: bibliographic coupling and co-citation
Findings
The results include the most influential studies, top-cited references and journals, and five major thematic clusters. The latter are (1) cultural models, frameworks and case studies; (2) social entrepreneurship, perceived barriers and entrepreneurial intentions; (3) institutions and sociocultural environments; (4) entrepreneurial orientation, cognition and networks; and (5) economic growth, entrepreneurial activity and firm performance
Originality/value
In contrast to previous NC&E literature reviews, this research employs a combination of bibliographic coupling and co-citation analysis. The findings offer a clearer understanding of the intellectual structure of this field and suggest new avenues for future investigations, including several relationship links with the resource-based view
Details
Keywords
In the last 3 decades, organization-wide programs and practices based on the Total Quality Management (TQM) philosophy have become central to continuous improvement (CI) strategy…
Abstract
Purpose
In the last 3 decades, organization-wide programs and practices based on the Total Quality Management (TQM) philosophy have become central to continuous improvement (CI) strategy in both public and private enterprises. However, there is paradoxical evidence of TQM-firm performance linkage in non-Japanese contexts. This study presents a meta-analysis of empirical research on TQM-firm performance linkage and investigates the moderating influence of national cultural (NC) values on this relationship.
Design/methodology/approach
Meta-analytical procedures are adopted to analyse 364 effects accumulated from 135 independent samples across 31 nations, for 30,015 firm observations. Additionally, weighted least square (WLS) meta-regression is used to test the moderation effects of four NC dimensions based on the Global Leadership and Organizational Behavior Effectiveness (GLOBE) model.
Findings
The meta-analysis results reveal that the strengths of the association varied across five soft and hard TQM dimensions and three firm performance dimensions Meta-regression indicate that the effectiveness of the TQM program is high in cultures which reward collectivist behaviours, equity of power distribution and avoidance of ambiguity in rules/structures.
Originality/value
The study contributes to international operational management theory on cultural influences on the effectiveness of operations strategies and decisions.
Details
Keywords
Kristijan Mirkovski, Kamel Rouibah, Paul Lowry, Joanna Paliszkiewicz and Marzena Ganc
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…
Abstract
Purpose
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).
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
Details
Keywords
Vindhya Weeratunga, Deborah Blackman, Fiona Buick and Anthony Cotton
The purpose of this paper is to improve the understanding of the applicability of employee engagement theories in a South Asian country, Sri Lanka, and determine whether…
Abstract
Purpose
The purpose of this paper is to improve the understanding of the applicability of employee engagement theories in a South Asian country, Sri Lanka, and determine whether engagement theories are universally applicable beyond the Western countries in which they have been developed and tested.
Design/methodology/approach
A heterogeneous sample of 451 private-sector employees in Sri Lanka was used. A mixed-method design was adopted; quantitative findings were compared with previous studies conducted in Western countries, and qualitative findings enabled a more nuanced understanding of employee engagement in the Sri Lankan context.
Findings
Despite cultural differences between Sri Lanka and Western countries, the antecedents of engagement did not manifest differently in a consistent way. Combined results suggest that the different manifestations of engagement in Sri Lanka cannot be attributed solely to cultural variance.
Research limitations/implications
The authors used cross-sectional data and tested only four antecedents of engagement.
Practical implications
This study highlights the importance of multinational organisations' awareness of how employee engagement manifests across different contexts and going beyond cultural adaptation when developing context-specific engagement strategies.
Originality/value
This is among the first studies on an Asian country to examine whether cultural differences impact the antecedents of engagement to empirically test Kahn's (1990) theory of engagement and the motivational process of the job demands-resources theory in a single study and to use a heterogeneous sample and mixed-methods design. The authors challenge the centrality of national culture as a determinant of employee engagement and highlight the importance of considering other contextual factors when examining employee engagement in different countries.
Details
Keywords
Zahra Ahmadi-Gh, Alejandro Bello-Pintado, Thomas Bortolotti and Stefania Boscari
This study aims to explore how sustainability drivers interact with national culture to explain the adoption of buyer–supplier environmental sustainability practices.
Abstract
Purpose
This study aims to explore how sustainability drivers interact with national culture to explain the adoption of buyer–supplier environmental sustainability practices.
Design/methodology/approach
Drawing on Institutional Theory, this study proposes three sets of hypotheses focused on the role of key cultural dimensions: uncertainty avoidance, power distance and institutional collectivism. It uses a sample of 284 manufacturing plants across three industries and 14 countries to test these hypotheses, using regression analysis.
Findings
Findings suggest that national culture matters in the adoption of buyer–supplier environmental practices; however, its effect is contingent upon the particular combination of cultural dimensions and drivers analyzed.
Originality/value
This study enhances the understanding of the drivers behind buyer–supplier environmental practices by offering a novel examination of their interaction with national culture. This helps explain the heterogeneity in environmental sustainability adoption across countries.
Details
Keywords
Sasha Boucher, Margaret Cullen and André Paul Calitz
Contemporary entrepreneurial ecosystem models and frameworks advocate that culture is a criterion for entrepreneurial intention and central to entrepreneurship discourse. However…
Abstract
Purpose
Contemporary entrepreneurial ecosystem models and frameworks advocate that culture is a criterion for entrepreneurial intention and central to entrepreneurship discourse. However, there is limited research from resource-constrained economies, such as sub-Saharan Africa and at a sub-national level. Responding to calls for bottom-up perspectives hinged on local context and heterogeneous nature, this paper aims to provide an in-depth understanding from multiple perspectives about the effect that culture and entrepreneurial intention have on the entrepreneurship process and performance in Nelson Mandela Bay, South Africa.
Design/methodology/approach
A mixed-method research design followed a sequential independent process consisting of two phases. Phase 1 included the dissemination of questionnaires to economically active participants, and 300 responses were statistically analysed. In Phase 2, 15 semi-structured interviews with influential economic development agents were conducted.
Findings
The results indicated that social legitimacy towards entrepreneurship existed and self-employment was viewed positively. However, self-employment endeavours were mainly necessity driven, and the systemic low levels of innovation, poor business competitiveness and the inability to scale were highlighted. The findings indicated that individuals venturing into business had a culture of being dependant on the government, lacking a risk appetite, fearing failure, with disparate groups suffering from a poor legacy of entrepreneurship.
Originality/value
Despite research done on the role of culture and entrepreneurial intention on entrepreneurial ecosystems, there are few case studies showing their influence at a sub-national level. This study responds to calls for studies on a sub-national level by exploring the influence that culture and entrepreneurial intention have on entrepreneurship in a resource-constrained metropole.
Details
Keywords
Rojanasak Chomvilailuk and Ken Butcher
The paper aims to investigate how perceived psychological benefits from employee participation in corporate social responsibility activities affect organizational citizenship…
Abstract
Purpose
The paper aims to investigate how perceived psychological benefits from employee participation in corporate social responsibility activities affect organizational citizenship behavior across two Asia–Pacific countries with different national cultures.
Design/methodology/approach
A stakeholder relationship model, based on social exchange theory, underpinned the investigation that also tested the mediating role of organizational pride. In a cross-cultural context, data were collected from 319 full-time employees in Thailand and the US and analyzed with SEM-PLS.
Findings
Anticipated psychological benefits of hedonic value and perceived community value were found to be significant antecedents of organizational citizenship behaviors, operationalized as customer-directed CSR advocacy. Organizational pride played a partial mediating role.
Originality/value
This study addresses a lack of micro-level CSR research into the relationship between psychological benefits of employee participation in CSR and organizational citizenship behavior. Specifically, this is the first study to link CSR drivers with customer-directed employee advocacy of the firms CSR activities. The study is also the first to compare relationships between an Asian and Western context for CSR drivers of organizational citizenship behaviors.
Details
Keywords
Sachin Kumar Raut, Ilan Alon, Sudhir Rana and Sakshi Kathuria
This study aims to examine the relationship between knowledge management and career development in an era characterized by high levels of youth unemployment and a demand for…
Abstract
Purpose
This study aims to examine the relationship between knowledge management and career development in an era characterized by high levels of youth unemployment and a demand for specialized skills. Despite the increasing transition to a knowledge-based economy, there is a significant gap between young people’s skills and career readiness, necessitating an in-depth analysis of the role of knowledge management at the individual, organizational and national levels.
Design/methodology/approach
The authors conducted a qualitative study using the theory-context-characteristics-methodology approach based on a systematic literature review. The authors created an ecological framework for reflecting on knowledge management and career development, arguing for a multidisciplinary approach that invites collaboration across sectors to generate innovative and reliable solutions.
Findings
This study presents a comprehensive review of the existing literature and trends, noting the need for more focus on the interplay between knowledge management and career development. It emphasizes the need for businesses to promote the acquisition, storage, diffusion and application of knowledge and its circulation and exchange to create international business human capital.
Practical implications
The findings may help multinational corporations develop managerial training programs and recruitment strategies, given the demand for advanced knowledge-based skills in the modern workspace. The study also discusses the influences of education, experience and job skills on business managers’ performance, guiding the future recruitment of talents.
Originality/value
To the best of the authors’ knowledge, this review is among the first to assess the triadic relationship between knowledge management, career development and the global unemployment crisis. The proposed multidisciplinary approach seeks to break down existing silos, thus fostering a more comprehensive understanding of how to address these ongoing global concerns.
Details