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1 – 10 of 815R.M. Ammar Zahid, Muhammad Kaleem Khan and Volkan Demir
Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV…
Abstract
Purpose
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).
Design/methodology/approach
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.
Findings
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.
Practical implications
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.
Originality/value
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.
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Charles Kirschbaum and Luiz Ojima Sakuda
The purpose of the article is to explore the perceptions of Brazilian game developers about the power relations between them and the sponsors of digital game platforms. It also…
Abstract
Purpose
The purpose of the article is to explore the perceptions of Brazilian game developers about the power relations between them and the sponsors of digital game platforms. It also aims to identify forms of collective action that developers can use to counteract the asymmetry of power.
Design/methodology/approach
The research employed an abductive approach, seeking empirical evidence that would challenge consolidated theory. To achieve this, semi-structured interviews were conducted with 25 Brazilian developers. The data were analyzed qualitatively using NVivo software. The aim was to resolve theoretical ambiguities identified in the literature review and to explore unexpected findings.
Findings
The study explores Brazilian game developers' perceptions through interviews, revealing their experiences within the industry’s concentrated structure and their use of collective action to navigate power dynamics.
Research limitations/implications
The study's focus on Brazil limits the generalizability of its findings to the broader game development industry.
Practical implications
The study suggests Brazilian game devs can leverage collective action to counteract power imbalance with platforms, collaborate through events and projects and facilitate internationalization of their games.
Social implications
The study suggests collective action could empower developers to challenge platform dominance and foster a stronger community among Brazilian game developers.
Originality/value
The article’s value lies in examining Brazilian devs' experiences within their specific industry context and highlighting collective action as a potential strategy for developers.
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Bullying knowledge hiding has been recently identified as a manifestation of knowledge hiding behavior. As a relatively new concept, it is still underexplored. Previous research…
Abstract
Purpose
Bullying knowledge hiding has been recently identified as a manifestation of knowledge hiding behavior. As a relatively new concept, it is still underexplored. Previous research has focused on the antecedents of bullying hiding. However, there is a lack of research on the negative consequences that bullying hiding may have on employees. This study aims to uncover the effects of supervisor bullying hiding on employees knowledge behavior. The study also aims to examine the moderating effect of power values and the mediating effect of job stress.
Design/methodology/approach
Data were gathered in two waves from 444 employees with higher education in Poland. Data collection was conducted in July and August 2022. A general linear model mediation analysis with jamovi Advanced Mediation Models software was used to examine the hypotheses.
Findings
The results indicate that bullying knowledge hiding by supervisors triggers subordinates’ job stress and aggression in the form of bullying knowledge hiding toward co-workers. Contrary to expectations, job stress does not mediate the relationship between supervisor bullying hiding and subordinate bullying hiding toward co-workers. Power-dominance values, contrary to power-resources values, moderate the above relationship.
Practical implications
As bullying hiding has significant potential to spread among organizational members, managers seeking to reduce it should check the personal values of job applicants and employees.
Originality/value
Based on the behavioral contagion and frustration–aggression–displacement theories, to the best of the author’s knowledge, this study is the first to investigate the relationships between supervisor bullying hiding, job stress, power values and subordinate bullying hiding toward co-workers.
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Martin Hemmert, Cecile K. Cho and Ji Young Lee
Building on upper echelons theory, the authors advance the literature on the influence of diversity on innovation by studying the link between top management team (TMT) gender…
Abstract
Purpose
Building on upper echelons theory, the authors advance the literature on the influence of diversity on innovation by studying the link between top management team (TMT) gender diversity and innovation performance and the link's boundary conditions.
Design/methodology/approach
The authors analyze survey data from 390 manufacturing establishments in Germany and India through an ordinary least square (OLS) regression analysis.
Findings
TMT gender diversity is positively related to innovation performance. The influence of gender diversity on innovation performance is not strengthened by team level attributes, including cognitive proficiency and openness to external information. In contrast, TMT gender diversity enhances innovation performance more strongly in Germany than in India, indicating the relevance of country-level cultural norms for leveraging gender diversity.
Research limitations/implications
The authors' study is built on data from two countries only, based on TMTs in the manufacturing sector and cross-sectional. Future studies may address these limitations by considering more countries, examining TMTs in the service sector and applying experimental or longitudinal research designs.
Practical implications
Executives should establish gender diverse TMTs to enhance innovation performance and leverage diverse views of male and female managers effectively. Managers located in countries with strongly hierarchical cultural norms should promote egalitarian values at the organizational level to increase the effectiveness of gender diverse TMTs.
Originality/value
This is the first study which examines the moderating effect of country-level cultural norms on the relationship between TMT gender diversity and innovation performance.
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Molly M. Melin and Alexandru V. Grigorescu
This paper aims to seek to and understand how civil conflict and international claims inform one another. Does the existence of ongoing civil and international conflicts affect…
Abstract
Purpose
This paper aims to seek to and understand how civil conflict and international claims inform one another. Does the existence of ongoing civil and international conflicts affect how a government addresses an international claim? The paper builds on existing literature that link international and domestic conflict. However, it suggests that the logic behind civil conflicts may be different from that for international ones as states decide how to deal with any one claim.
Design/methodology/approach
The paper posits that states faced with domestic conflicts and additional international claims are more likely to seek to resolve an international claim than those without similar conflicts. It develops a series of hypotheses about the likelihood of claim escalation and peaceful settlement attempts and proceed to test them quantitatively using the Issue Correlates of War data combined with the uppsala conflict data program/peace research institute oslo Armed Conflict Data.
Findings
On the one hand, the paper finds support for the argument regarding the difficulty states are faced with when seeking to resolve multiple international claims. On the other hand, it finds that the presence of civil conflicts incentivizes states to resolve international claims either by force or peacefully, suggesting internal violence can both lead to diversionary behavior and attempts at conflict resolution.
Research limitations/implications
The findings have important implications for work considering the complexity of domestic and international conflict linkages.
Originality/value
While many studies of claim militarization and peaceful attempts focus on dyadic and international characteristics, this paper creates a more nuanced understanding of the complexities of this foreign policy decision process.
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Syed Aarij Hasan, Afshan Naseem, Muzamil Mahmood, Zunaira Sajjad and Muhammad Zeeshan Mirza
Supervisor phubbing is an increasingly common behavior depicted by supervisors despite the significance of supervisor–subordinate interactions. This study explores the impact of…
Abstract
Purpose
Supervisor phubbing is an increasingly common behavior depicted by supervisors despite the significance of supervisor–subordinate interactions. This study explores the impact of this behavior on workplace incivility and workplace presenteeism and analyzes the mediating role of self-esteem and the moderating role of power distance.
Design/methodology/approach
Data were collected from employees belonging to IT sector. The research was cross-sectional in nature and the data were collected using a structured questionnaire.
Findings
The findings indicate a significant impact of supervisor phubbing on self-esteem, workplace incivility and workplace presenteeism. Additionally, results reveal the mediating role of self-esteem between supervisor phubbing and workplace presenteeism. However, the moderating effect of power distance on the relationship between supervisor phubbing and self-esteem was not supported.
Originality/value
The research contributes to the existing literature and theory, especially in the area of supervisor phubbing and communications management. The study suggests a need for comprehensive approach that involves both organizational policies and individual behavior change.
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Ifzal Ahmad and M. Rezaul Islam
This chapter explores the vital connection between ethics and community development, underlining the fundamental role of ethical considerations in shaping fair, just, and…
Abstract
This chapter explores the vital connection between ethics and community development, underlining the fundamental role of ethical considerations in shaping fair, just, and sustainable communities. It begins by emphasizing that community development is inherently ethical and delves into the concept of ethics, examining ethical theories like consequentialism, deontology, and virtue ethics in the context of community development. Real-world case studies from diverse countries, such as South Africa, Australia, and India, are interwoven throughout the chapter to provide practical insights. These case studies illustrate the complexities of ethical implementation in community development, from navigating power dynamics to addressing conflicts of interest and balancing immediate needs with long-term sustainability. The chapter also explores macro-level considerations, highlighting the need for systemic change to create a more just and equitable society. It guides practitioners on integrating ethics into their work, establishing a strong moral framework for community development. Continuous learning, reflective practice, and adaptability are underscored as essential in responding to evolving societal contexts, norms, and challenges.
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This paper aims to unfold the intricate relations between private law design, the structure of organizations for collective action and cultural values and orientations that…
Abstract
Purpose
This paper aims to unfold the intricate relations between private law design, the structure of organizations for collective action and cultural values and orientations that practically guide interpersonal interactions in Chinese society.
Design/methodology/approach
Drawing upon the Hofstede Insights National Culture survey (The Culture Compass) data and some judicial rulings in China, this paper examines the legislative development and judicial approach to settle condominium disputes to explain and address the cultural orientation for future legal reform. This paper examines how the law reflects and responds to the cultural and social variations/interactions among the stakeholders, namely, local government, developers, homeowner associations, condo owners and property management agents.
Findings
Culture plays a significant role in shaping how condominiums are governed in China. This analysis can highlight the role of cultural factors that influence the success or failure of condominium governance and suggest ways in which governance structures can be adapted to reflect the legal culture of the community better. The emphasis on social harmony, respect for authority, relationships and networks and knowledge and expertise all contribute to a unique approach to condominium governance that reflects the values and priorities of Chinese society.
Originality/value
While much has been written on the importance of property rights to economic development, relatively little seems to be understood about processes of change in complex property systems, particularly in China, a socialist-transforming country. Specifically, there is a lack of reliable knowledge about the intricate relations between the structure of organizations for collective action and cultural orientations that practically guide interpersonal interactions in Chinese society. The question at the heart of this research relates to the condominium rules most suitable for an emerging Chinese private property market.
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