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Introduction: Human values serve as the foundation for human society. To establish and safeguard our family and community, we practice values such as friendship, love, wisdom, self-control, responsibility, forgiveness and so on. The philosophies of society and life are guided by values. They are necessary for the establishment of social bonds and norms for acceptable behaviour. Values are drawn from socio-cultural and prophetic ideologies. However, the meaning of values varies from person to person, whereas institutional values are more strict and less malleable in nature. Person’s values are shaped by their experiences in a variety of fields, and those values change through time and from different perspectives. Children are growing up in a world that is used to frivolous spending and impulsive purchases as the result of consumerism. Parents in a nuclear family are preoccupied with their jobs and often do not spend quality time with their children. As a result, they try to make up for it by giving their children expensive gifts; children are receiving abundant luxury before asking for it, so they begin to place value on material things and develop little or no emotional bonds. On top of that, these young minds are becoming exposed and addicted to the cell phones and other technological devices. The young children are becoming numb to their surroundings and relationships, and as a result, they are being immersed in a fantasy world of their own makings. The upshot is that these young people build their own universe that is nonrealistic and disconnected from the rest of the world. When these children grow up, they continue to live in their own make-belief world. They become egotistical, with little emotional attachment, loyalty, respect, sensitivity or devotion to other people or things. They are becoming increasingly distant, anxious, troubled and unstable in their personal life due to their high ambitions, thirst for more, attachment to luxury, lack of commitment to relationships, contempt for standards and conventions and separation from other connections. This impacts their personal and professional lives. Research says that the majority of professionals and teachers in Management Schools feel stressed due to target pressure, fear of failure, managing their work-life balance, etc. and often succumb to depression as well as death due to this. The goal of modern management education is to help students develop holistically. However, the challenge is do the teachers themselves believe in the Life Values that they are supposed to inculcate among students. Many good B-Schools are developing programs to teach their students these ‘life-skills’. Are they, however, truly fruitful? Is it possible to create a sustainable young generation that is psychologically robust and capable of overcoming life’s challenges?

Purpose of the Study: The chapter follows the Rokeach Values (instrumental and terminal values) system as a framework for study. The study has examined the (i) pattern of the locus of control (LOC) of professionals and teachers and (ii) relation between LOC and work value and its’ importance in two occupational groups, viz. teachers and professionals of a company and tries to understand their importance to build a sustainable career. The purpose of the study is to realise the perspectives of different stakeholders in society, such as corporate and academicians, about the life values needed to be developed among young budding managers, which will result in a sustainable business.

Research Methodology: A mixed method approach of research methodology will be followed to understand the role of the value system in creating a sustainable young generation. This chapter will administer a questionnaire to gauge professionals and teachers who have grown up in the modern environment of getting ‘anything, anywhere, anytime’, and through some in-depth interviews, it will try to understand their perspectives about the importance of values in their life.

Scope of the Study: This chapter will focus on the young professionals and young teachers and the influencers in their life, as they will be molding the business decisions and decision makers, respectively, of the future.

Originality and Values: The chapter is original in nature, and it will attempt to define ‘life skills’ differently through the lens of sustainable values that must be acquired in order to produce a sustainable future.

Outcome: Work values are culture-specific. The chapter suggests that by changing the importance of path values and terminal values of their human resources towards more internal control can help the organisation to solve some human resource problems as well as improve the organisational performance to achieve sustainable behaviour. This research will help to provide an insight into the difference between skills and values. The aim is to highlight that skills pursued without values can never attain the sustainable world which is the urgent need of the hour. It will also serve as a guide for the management of colleges in terms of which values and skills should be instilled in their teachers to build a sustainable future so that they can disseminate the same to the students and how this might be accomplished.

Values are both an effective variable and a powerful stimulus for consumer behavior. Values are different concepts and classifications influenced by factors such as culture and religion in different societies. This paper aims to identify the classification of values in an Islamic country’s context, Iran.

Iranian dominant values were identified through qualitative analysis and in-depth interviews with 77 interviewees. Grounded theory was used to identify theoretical categories that are derived from the interview data through the use of the constant comparative method.

The findings revealed three categories of hedonic, utilitarian and Islamic spiritual values, which include 10 types of values. The third value (Islamic spiritual) was identified and defined according to the Iranian Islamic religion and ideology. Interviewees expressed their values, attitudes and behaviors within the framework of their unique value system.

To the best of the authors’ knowledge, this paper is one of the first articles that pay special attention to Islamic spiritual values as an influential value category in the buying behaviors and intentions of Iranian consumers. Undoubtedly, identifying these values can be an introduction to studying behaviors influenced by values and a powerful tool for managers to predict and evaluate Islamic consumers’ behavior and lifestyles.

Despite the plethora of research into country-of-origin (COO) effects, research that investigates the cognitive structures behind elite consumers' preferences for foreign brands remains limited. Hence, this study aims to investigate the cognitive structures behind foreign brand preference among professional elites in Sri Lanka.

Using the means-end chain (MEC) theory as the theoretical lens and building on the findings of 30 laddering interviews (semi-structured), a survey was conducted among 311 professional elites to uncover the key elements of the cognitive structures behind foreign brand preference.

The findings revealed that the cognitive structures behind foreign brand preference are influenced by a bundle of brand attributes, brand consequences and personal values of elites', which significantly influence their attitudes towards foreign brands. Multi-group analysis further revealed that the relationship between brand attributes and attitudes significantly differs across Chinese and US COOs where the path coefficient is stronger for elites' preference for Chinese brands.

This study is the first of its kind to explore the COO effects on consumer cognitive structures. The findings contribute to MEC theory and shed light on the understanding towards elites' preference for foreign brands.

The paper has a twofold purpose: (1) to test the application of means-end theory to providers of hospitality goods and services, and (2) to explore this question in the context of winery tasting rooms when they had a unique opportunity to restructure their hospitality experience due to government restrictions in response to COVID.

A qualitative approach was adopted, and a convenience sample was used to conduct semi-structured laddering interviews. Forty interview transcripts were coded as means-end ladders, which were analyzed using a custom computer program to develop the implication matrix and the hierarchical value map.

This paper demonstrates that means-end is a useful approach to investigate the values and behaviors of the producer, specifically hospitality hosts. It finds that the principal goal of tasting rooms is to generate sales, and offering a compelling guest experience is the characteristic that contributes the most to achieving that goal. The staff and the atmosphere created for the guests are the two factors with the greatest influence on the guest experience.

This is the first paper to use means-end theory to study the hospitality host, or the producer of goods and services in general, and the first to study winery hospitality primarily through the lens of means-end theory. The study also helps fill a gap in research on tasting room sales focused on the winery’s goals.

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.

Within the framework of the theory of planned behavior (TPB), this study aims to investigate which factors affect consumers’ purchase intention with regard to over-the-counters (OTCs), focusing on personal factors, including health consciousness and risk aversion, as well as rational factors, consisting of the level of knowledge, price consciousness and involvement in the purchase intentions.

Due to the necessity of finding the most crucial industry-specific indicators, it was decided to carry out two-stage research based on qualitative preliminary research and the main study. The findings obtained from the qualitative studies were integrated with insights gleaned from the literature to finalize the study’s conceptual model. The main study was based on a descriptive research design, and data were collected through an online survey. Structural equation modeling was the main technique used to test the model.

Health consciousness, level of knowledge and involvement in consumer purchase intentions affect either attitude or perceived behavioral control. Moreover, attitudes toward OTCs and perceived behavioral control were significant predictors of purchase intentions for OTC drugs. At the same time, subjective norms did not have a significant effect.

Knowing what influences consumer purchase intentions contributes to developing more effective marketing strategies and actions.

This study took an integrative approach to understanding the effect of personal and rational factors within the TPB framework for a changing tendency in consumer behavior of specific product categories.

The purpose is to identify the underlying motives of heavy work investment (HWI) types (i.e. workaholism and work engagement) based on self-determination theory, while controlling for job demands and resources. The role of four cultural differences (i.e. individualism, power distance, uncertainty avoidance and masculinity) in moderating the motivational correlated relationships is also explored using data retrieved from two distinct cultures (i.e. the USA and Egypt).

Full-time employees (N = 595) in the USA and Egypt were surveyed. Multiple regression analyses were used to test the associations between the two HWI types and four types of motivation (i.e. intrinsic, extrinsic, introjected and identified motivations). Furthermore, moderation analyses were conducted to explore potential effects of four cultural dimensions (i.e. individualism, power distance, uncertainty avoidance and masculinity) on the motivationalcorrelated relationships.

Workaholism positively relates to the controlled types of motivation (i.e. extrinsic and introjected regulation), while work engagement positively relates to the autonomous ones (i.e. intrinsic and identified regulation) and negatively associates with extrinsic motivation. Moreover, cultural masculinity moderated the relationship between work engagement and extrinsic motivation, as well as the association between workaholism and extrinsic motivation.

A clear differentiation of motivation behind both types of HWI is required by occupational health practitioners to design interventions that stimulate employee engagement rather than fuel workaholism. Multinational organizations could also benefit from understanding the interaction between cultural dimensions, motives and HWI, thereby planning more effective work engagement strategies among different cultures.

This is the first study to investigate the motivational correlates of HWI types across two contrasting cultures.

This paper aims to investigate whether culture has an impact on justifications for tax cheating, and if there is, indeed, a rationale for justifying this behavior.

World surveys (V201) were used to measure justifications for tax cheating in 39 countries. Hofstede’s culture dimensions were used as a measurement scale for the relevant cultural aspects that could have an impact on tax cheating.

The results show that individualism and power distance increase the justification, while masculinity and uncertainty avoidance decrease the justification for tax cheating. Accordingly, when budgeting for tax revenues, governments need to consider the cultural dimension in their risk assessments for tax evasion.

The findings of this research provide some implications for legislators and policymakers. For example, they need to give more consideration to their respective society’s cultural dimensions and to the structure of their communities when they are imposing taxes. Legislators need to put more effort toward convincing people why it is necessary to impose and/or increase certain taxes, how society benefits directly and indirectly and why action needs to be taken when these taxes are not paid.

Ethical leadership has been recognized as a critical factor in encouraging employees’ moral voices. This study offers a dual-route model to understand this process. The boundary conditions of these two routes are discussed herein.

The data originate from a multiwave, multisource survey study of 212 leader–subordinate dyads in Taiwan drawn from a variety of industry sectors.

The findings validate both the cognitive (moral efficacy) and affective (affective attachment) pathways from ethical leadership to moral voice, influenced by the organizational factor of political climate. While the moral efficacy pathway is more pronounced in a situation of weak political climate, the affective attachment pathway remains effective regardless of the climate’s strength.

Managers need to identify if their organization prioritizes rational professionalism or interpersonal affection. In the former case, they should focus on the learning effects of ethical leadership. Conversely, in the latter, the emphasis should be on the leader-subordinate relationship. Doing so optimizes the effectiveness of ethical leadership in growing moral voices.

Considering both cognitive and affective routes from ethical leadership to moral voice could integrate social learning theory (SLT) and social exchange theory (SET). Identifying factors influencing these two routes resonates with the leader–situation interaction perspective. This research deepens the understanding of ethical leadership's effects on encouraging and protecting employee moral voice.