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The purpose of this paper is to report the results of a study undertaken to investigate the effect of Chinese traditional cultural values on the gift‐giving behavior of consumers in the People's Republic of China (PRC) and to check the moderating effects of Chinese traditional cultural values on a consumer's purchase intention and self‐consistency.

Using a survey among a large sample of people in four cities, gift‐giving behavior, purchase intention and self‐consistency of the consumer in purchasing decisions were measured by the scale. The Chinese traditional cultural values include Confucianism, Buddhism and Taoism. Factor analysis and hierarchical regression analysis were used to analyze the data.

Results indicates that Chinese traditional cultural values have significant moderating effects on gift‐buying intention accords with gift‐giver's image and purchase intention accords with gift‐receiver's image. Consumers with higher value orientation are more careful about consistency between gifts with self‐image and receiver's image.

Research results should be interpreted with caution as the study was limited to several major cities in the PRC. Also the questionnaire has neglected some people who did not fully understand the questions.

This study points out those Chinese traditional values that play an important role in gift‐buying decisions. Results will provide some professional opinion for some insider engage in gift marketing and add new viewpoints.

The paper develops new scales for measuring constructs such as Chinese traditional cultural values, attitude for gift‐giving and gift‐buying intention.

The purpose of this paper is to examine the dual influence of traditional Chinese and national Singaporean cultural values on the attitude towards skin beauty and the purchase intention relating to skin care cosmetics among Chinese Singaporean women. It aims is to investigate how ethnic and national cultures might interact to influence the attitude towards skin beauty and hence the willingness to buy skin care products.

A survey of 370 Chinese Singaporean women was conducted to test the proposed links. The study adopts an empirical approach using structural equation modelling.

Both traditional Chinese and national Singaporean cultural values impact the attitude of Chinese Singaporean women towards skin beauty and their willingness to buy skin care cosmetics. The components of the traditional Chinese values (Buddhism, Daoism and Confucianism) and national Singaporean values were found to have differing impact on the attitude towards skin beauty and the purchase intention of skin care cosmetics among Singaporean women. Confucianism was found to have a very strong impact on skin fairness and whitening, national Singaporeans' values were found to have a strong impact on skin anti‐ageing, and Buddhist values were found to have moderate impact on attitude towards skin smoothness and skin fairness and on the willingness to buy skin smoothening and skin whitening cosmetics.

Even though the sample can be considered large, given the number of variables in the model, it would be wise to rely on a larger sample. In addition, the research was about specific cosmetics products, namely those related to skin care. It is judicious to extend the analysis to other categories and types of products. For expatriate ethnic groups, it is recommended that marketers think about the interaction between their traditional values and the values of the host country, as these have dual effects on their attitudes and hence on their buying intention. The interaction between these values is not static across products. It varies in size and combination across types of attitudes and products.

Traditional ethnic and national cultural values have differing impact in terms of significance and size on the attitude towards face beauty. Hence, marketing actions such as positioning and advertising should be customized accordingly, to target at these values in an attempt to influence attitude, and hence purchase behavior. Attitude plays a mediating role between cultural values and purchase intention. Influencing consumers' willingness to buy involves influencing their attitudes.

Few works have surveyed the dual influence of national and ethnic values on a specific ethnic subgroup in Asia. To the authors' knowledge, there no previous research has been conducted for Singapore. This paper demonstrates that it is important for the marketer to take into account Singaporeans' national and ethnic values while marketing to them.

Indigenous entrepreneurship and hybrid venture creation represents a significant opportunity for Indigenous peoples to build vibrant Indigenous-led economies that support sustainable economic development and well-being. It is a means by which they can assert their rights to design, develop and maintain Indigenous-centric political, economic and social systems and institutions. In order to develop an integrated and comprehensive understanding of the intersection between Indigenous entrepreneurship and hybrid ventures, this chapter adopts a case study approach to examining Indigenous entrepreneurship and the underlying global trends that have influenced the design, structure and mission of Indigenous hybrid ventures. The cases present how Indigenous entrepreneurial ventures are, first and foremost, hybrid ventures that are responsive to community needs, values, cultures and traditions. They demonstrate that Indigenous entrepreneurship and hybrid ventures are more successful when the rights of Indigenous peoples are addressed and when these initiatives are led by or engage Indigenous communities. The chapter concludes with a conceptual model that can be applied to generate insights into the complex interrelationships and interdependencies that influence the formation of Indigenous hybrid ventures and value creation strategies according to three dimensions: (i) the overarching dimension of indigeneity and Indigenous rights; (ii) indigenous community orientations and (iii) indigenous hybrid venture creation considerations.

This paper sets out to review research on the compatibility between values underlying western accounting systems and traditional Solomon Islands cultural values. The research takes a sociological view of accounting to better understand how imported accounting values and practices fit into, and interact with, local traditions.

An interpretive methodology uses in‐depth interviews and participant observation. Both inductive and a priori approaches identify and describe major themes.

The areas of conflict found between accounting themes and traditional Solomon Island group values relate to: the objectivity and neutrality of accounting; profit and wealth maximisation as the bottom‐line; the separateness of the economic entity; time‐based accounting controls; and the underlying basis of competition for efficiency and effectiveness in western accounting systems.

The challenge is to identify how to adapt accounting and management practices so they fit into existing local cultural values and practices. Solomon Islanders must also determine how some of their cultural values can be adapted to suit contemporary economic circumstances.

The paper recommends that consideration be given to recasting elements of accounting and management practice so that they better reflect the nature of the society/activities being represented – namely, the discharge of accountability; valuing intangible business outcomes; owner‐entity separation; time management; and bounded competition.

The research is one of the few studies on the culture‐accounting relationship in a developing and economically poor part of the Asia‐Pacific region.

Given the unclear lines between traditional and newly emerged luxury, this research aims to explore which luxury consumption values are important to young consumers (aged 18–44) in the USA and how such new luxury consumption is driven by their personal values. This research thus has two aims. The first is to define new luxury by examining the consumption values that distinguish it from traditional luxury. The second is to examine the personal values that drive these new luxury consumption values, which affect consumers’ intentions to engage with a new luxury brand.

Two studies were conducted. In Study 1, a conceptual framework was developed to define new luxury from the consumption value perspective, based on a comprehensive review of the traditional luxury and emerging or new luxury literature. In Study 2, the framework was further extended to include the driving sources (personal values) and the consequences (intentions to engage with a new luxury brand), which were subsequently examined with empirical model testing. The data were collected via an online survey with consumers recruited through Amazon Mechanical Turk (n = 318) and examined with exploratory factor analyses and path analyses.

The results suggest five major new luxury consumption values that help empirically define new luxury, revealing a trend shift in luxury consumption: inconspicuous consumption, self-directed pleasure, intrinsic experiential value, personal fulfillment and sustainability. Among these five values, three (intrinsic experiential value, personal fulfillment and sustainability) were the most significant factors in directly affecting customer intention to engage with a new luxury brand. The results also found five notable personal values driving new luxury consumption: achievement, benevolence, self-direction, self-esteem and ecocentrism.

While new luxury concepts have been explored conceptually and qualitatively in previous studies, there is a lack of empirical research that clearly defines what new luxury is and that offers testable constructs. This study’s empirical framework for new luxury expands the line of investigation into new luxury consumers, brands and products.

The purpose of this study is to rely on the modernization theory to analyze and explain the cross-national differences in work-related values and attitudes (WVA).

First, the modernization theory and WVA are conceptualized, their relations are discussed and the hypotheses are formulated. Next, the data, measures, variables and empirical tests are presented. Finally, the theoretical and managerial implications are discussed, an integrative model is proposed and avenues for future research are suggested.

The empirical results confirm the explanatory strength of the modernization theory and provide valuable insights into the patterns of WVA across the world. It is found that the countries involved in the first phase of human development emphasize work centrality, extrinsic aspects of a job and material rewards and are likely to show noticeable discrimination against women and foreign workers. In contrast, post-industrial societies that are involved in the second phase of human development prefer emancipative WVA, such as low work centrality, tolerance of foreign workers, gender equality and hedonism at the workplace.

Despite the remarkable acceptance of the modernization theory, some of Inglehart’s propositions have been subject to criticism. Furthermore, human development, modernization and the subsequent cultural shifts are “path-dependent” as they are affected by the national, religious and civilization heritage of a country.

The findings of this study can help international mangers adopt the appropriate strategies for a wide range of issues, such as staffing, planning, job description and compensation policies.

The modernization theory is a suitable alternative to national cultural dimensions. This approach relies on the premise that socioeconomic development creates consistent patterns of values, beliefs and behaviors that ultimately shape WVA around the globe.

The purpose of this paper is to investigate women managers’ work values in the Chinese sociocultural context and to explain how these work values affect their career success. This paper also explores how social and cultural factors affect Chinese women’s work value formation process.

Using a grounded theory approach, the authors collected and analyzed data through in-depth interviews with 12 women managers in the banking industry in northeast China.

The analysis identified eight dimensions of Chinese women’s work values and how they affect women’s career success in the Chinese context. The authors also found that although both social and cultural factors affect women’s work values, the effect of traditional Chinese culture is still profound.

The study extends the literature on Chinese women’s work values and provides a better understanding of traditional Chinese culture’s effect on contemporary Chinese women, particularly in developing cities.

The purpose of this paper is to present a two‐stage international market selection and segmentation model addressed to help decision makers such as foreign institutions and market‐seeking multinational enterprises (MNEs) identify and select the most suitable European countries and groups of consumers.

The first stage is conceived as a macro‐segmentation screening process based on market attractiveness. The second is a micro‐segmentation process addressed to identify which groups of people are most similar across Europe in terms of social and personal values. The authors' model is rooted in previous assumptions and findings from international market selection (IMS) and Inglehart's theory of material and post‐material values.

The model is applied to the current 27 European Union (EU) member states and is validated through the groups of countries empirically obtained. The model allows us to cluster the European countries by market attractiveness, group the European consumers by personal and social values and describe the value orientation of the resulting clusters.

The authors used cross‐sectional data to validate their model. Among the implications, they encourage international marketing and business scholars to make use of Inglehart's framework.

Institutional decision makers and market‐seeking MNEs can follow or adapt the prescribed model in order to identify the most promising and similar European countries and groups of consumers. Public policy makers can gain an in‐depth understanding of specific personal and social values allowing them to shape public policy agendas.

This paper contributes to the existing literature on IMS and segmentation in three ways: it proposes an original and parsimonious two‐stage IMS and segmentation integrative model for both country‐level and consumer‐related analyses (suitable to handle and reduce the European diversity that decision makers have to face when dealing with the general public or consumer products); it applies theoretically grounded general segmentation bases and an alternative established framework of consumer values (Inglehart's value system), and it adopts an updated and pan‐European perspective over the enlarged EU.