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This study aims at offering a comprehensive thesis about the relationship between different cultural values and innovativeness.

Building on the human emancipation perspective and using data from Hofstede’s, Schwartz’s, and Inglehart’s cultural frameworks, the authors conduct a cross-national investigation into the effects of cultural values on national innovativeness.

The analyses show that emancipatory cultural dimensions such as rationality, secularity, self-expression, individualism, low uncertainty avoidance, long-term orientation, mastery and autonomy have significantly positive associations with national innovativeness. The opposing cultural values, such as traditionalism, religiosity, survival, collectivism, high uncertainty avoidance, short-term orientation, harmony and conservatism, have negative associations with national innovativeness.

This study contributes to the literature by putting forward a comprehensive and theory-driven explanation of the relationship between cultural values and innovativeness, by using all of Hofstede’s, Schwartz’s and Inglehart’s dimensions, by incorporating ethnic, linguistic and religious diversities and by applying alternative measures of the national innovativeness.

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.

The purpose of this study is to investigate the relationship between cultural distance and psychological adjustment of expatriates in Nigeria and perceived social supports moderating the relationship.

The study used a cross-sectional survey research design. Data were collected through 236 validly filled questionnaires by expatriates working in different industries in Nigeria. The research variables were measured using appropriate validated scales developed by different experts. Data collected were analyzed using frequency, percentages, mean and standard deviation. Correlation and regression analyses were conducted to establish the relationships among the variables.

The study found that the distance between expatriates’ home and Nigeria on each of the dimensions of cultural values: power distance, individualism, masculinity, uncertainty avoidance cultural value, long-term orientation and indulgence negatively influence the psychological adjustment of the expatriates in Nigeria. The study demonstrated that the larger the distance between expatriates’ home and Nigeria's cultural values, the larger the difficulties in the psychological adjustment of expatriates in the country.

This study provides useful insights and a better understanding to both present and future global human resource practitioners, multinational organizations, international institutions and local organizations operating in Nigeria with a global mindset on the cultural profiles of expatriates that are critical to adjust to working, social interactions and living environments in Nigeria.

It provides practical guidance to global human resource practitioners and employers on dimensions of cultural values distance between Nigeria and the home countries of expatriates that should be considered when deciding on, searching for, selecting, recruiting and relocating expatriates to work and live in Nigeria.

This study aims to meta-analyze the moderating roles of Hofstede’s four cultural values in the antecedent–tourist loyalty link.

Based on 35 independent studies, a meta-regression was conducted to determine whether the heterogeneity of 11 antecedent–tourist loyalty relationships could be explained by four dimensions of Hofstede’s cultural values. Furthermore, this study tested how these relationships were contingent on each cultural value dimension, reinforced by robustness tests involving subgroup analyses.

The intensity of all associations significantly varied by at least one cultural value dimension, namely, power distance, individualism, masculinity or uncertainty avoidance.

This meta-analytic study enriches the relevant literature by referring to a large, diverse sample to enhance the robustness of the moderating role of tourists’ national culture in loyalty formation and revealing the moderating effect of national culture in 11 antecedent–tourist loyalty links more than in extant literature.

For the body of knowledge of culture-moderated tourist loyalty formation, to the best of the authors’ knowledge, this study is the pioneering meta-analytic effort. It also first offers an original contribution to moderator analysis meta-analytic studies of tourist loyalty by identifying a new moderator, i.e. national culture.

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.

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.

This study aims to investigate the influence of cultural values on perceptions of corporate sustainable development (CSD). In recent years, the intensity of the connection between cultural values and SD has been a heavily debated topic. Subsequently, this issue has gained considerable attention from management academics.

To shed light on this phenomenon, this study uses econometric techniques (linear regression) and conducts a survey of business executives in medium and large firms to search for evidence that cultural values significantly affect perceptions of CSD.

The findings indicate that forward-looking executives who envision themselves as individuals rather than members of a group exhibit more positive perceptions of CSD practices than the rest.

To the best of the authors’ knowledge, this is the first empirical assessment of cultural values on the perceptions of the three aspects (economic, social and environmental) of CSD.

The authors enrich and extend the existing institutional anomie theory (IAT) in the hope of sharpening the understanding of the joint effects of selected cultural values and social institutional changes on women's pre-entrant entrepreneurial attempts. The authors theorize that women are culturally discouraged to pursue pre-entrant entrepreneurial attempts or wealth accumulation in a specific culture. This discouragement creates an anomic strain that motivates women to deviate from cultural prescriptions by engaging in pre-entrant entrepreneurial attempts at a faster speed. Building on this premise, the authors hypothesize that changes in social institutions facilitate the means of achievement for women due to the potential opportunities inherent in such institutional changes.

Using a randomly selected sample of 1,431 registered active individual users with a minimum of 10,000 followers on a leading entertainment live-streaming platform in the People's Republic of China, the authors examined a unique mix of cultural and institutional changes and their effects on the speed of women's engagement in live-streaming platform activity.

The authors find support for the impact of the interaction between changes in social institution conditions and cultural values. Unexpectedly, the authors also find a negative impact of cultural values on women's speed of engaging in pre-entrant entrepreneurial attempts.

The authors add institutional change to the IAT framework and provide a novel account for the variation in the pre-entrant entrepreneurial attempts by women on the platform.

This chapter aims to consider workplace spirituality from a cross-cultural perspective. The terms workplace spirituality and culture are so intangible, and both start with the attitude and behavior of humans but are meaningful in a community. Because of the constraint of understanding these abstract settings, it is necessary to define and specify the dimensions of both concepts to achieve the aim of this chapter. In this regard, the section starts with the conceptuality of workplace spirituality and the dimensions of the term, which cumulate at individual, group, and organizational levels. It goes with the part of cultural dimensions in the light of Hofstede's (2001) direction, Chhokar, Brodbeck, and House's (2007) extension, and Sharma's (2010) derivation of cultural dimensions for national, organizational, and individual levels, respectively. After joining the dots, the chapter focuses on one of the most sacred research areas for academic literature, cross-cultural differences, and workplace spirituality. The last part of the chapter is the conclusion to point to final notes about the concepts and help guide future studies.