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The current study examines the effect of socialization on the inculcation of professional accounting values. Three sources of socialization are examined: public accounting firms, non-public accounting firms (industry) and accounting professional associations. Specifically, the study compares the professionalism of public and industry accountants. Consistent with expectations, the results suggest that public accountants have stronger beliefs in professional autonomy and self-regulation than industry accountants, and that industry accountants have stronger beliefs in professional affiliation, social obligation and professional dedication than public accountants. It was hypothesized that while professional associations promote all professional values, public accounting firms and industry have different promoting priorities. Public accounting firms foster beliefs in self-regulation and professional autonomy while industry opposes these values, resulting in public accountants having stronger beliefs in these values. Conversely, it was posited that industry encourage beliefs in professional affiliation, social obligation and professional dedication to a greater extent than public accounting firms. The result is that the industry accountants have stronger beliefs in these values than the public accountants. Investigating these issues increase understanding of the importance of the socialization process fostering accounting professional values and identifying areas of potential conflict and reinforcement accountants face when working in public accounting and industry.

This chapter addresses the potential for knowledge, learning, and collaboration (KLC) cultures in public sector organizations. Public sector organizations are among the most complex for introducing or nourishing a KLC approach because there are multiple levels of cultures with varying levels of influence. We describe these complex cultures as tiers. First, we define public sector organizations’ business goals, purpose, and strategies. Then, the authors translate and interpret all five levels of culture for public sector organizations. The chapter also details the nature of cultural complexity, namely the four tiers of public sector cultures: (1) the company culture (Tier 1); (2) the public service culture (Tier 2); (3) the culture of the external environment (Tier 3); and (4) the internal KLC cultures (Tier 4). This chapter establishes a framework for describing an organization’s complex culture and determining the best KLC approach for the context.

The global nature of today’s business environment, coupled with technological advances, has resulted in leaders working with an increasingly diverse workforce worldwide. An emerging stream of research examines the beliefs that individuals, groups, and organizations have regarding diversity. The purpose of this paper is to add to this work by looking at subordinate perceptions of a leader’s beliefs about diversity and how that relates to a leader’s performance.

Using archival data, the authors examine 33,976 leaders (from 36 different countries and more than 4,000 companies). This study includes performance ratings from each leader’s supervisor as well as perceptual measures of diversity beliefs from their direct reports and a measure of national culture as a moderator.

The research finds that employee perceptions of a leader’s diversity beliefs are related to supervisor ratings of the target leader’s performance. In addition, the relationship between a leader’s diversity beliefs and the target leader’s performance rating is stronger in cultures high in performance orientation (PO) than in cultures low in PO.

The limitations include the use of an archival data set as well as an assigned country score for our measure of culture.

While existing research has examined the impact of self-rated measures of diversity beliefs, there is little empirical research that examines how employee perceptions of a leader’s diversity beliefs will impact performance. The authors address this need by examining whether employee-rated perceptions of the leader’s diversity beliefs are related to a supervisor-rated measure of leader performance. In addition, the authors examine the moderating influence of societal culture on this relationship.

The purpose of this paper is to explore the effect of the product attribute beliefs of ready-to-drink (RTD) coffee beverages (i.e. content sensory, packaging and branding, and content functional attributes) on perceived value (i.e. utilitarian and hedonic value) and repurchase intention.

In the study survey, 401 participants who had purchased RTD coffee beverages within the previous month were included. Structural equation modelling was employed to analyse the survey data.

The findings indicate that consumers of RTD coffee beverages form utilitarian and hedonic value perceptions through content sensory, packaging and branding, and content functional attribute beliefs. Furthermore, utilitarian value is one of the most crucial determinants of repurchase intentions. The findings further reveal that whereas content functional attribute beliefs have a dominant influence on utilitarian value, content sensory attribute beliefs have a greater influence on hedonic value.

The findings of this study can serve as a reference for RTD coffee beverage companies to develop new products and communication strategies.

The purpose of this study is to develop and test a theoretical model of Fairtrade buying behavior that supports Sustainable Development Goals (SDGs) by addressing the nexus between just-world beliefs, along with the normative influences, self-identity and altruistic values.

A conceptual framework on the influence of just-world beliefs for Fairtrade purchase intentions is proposed to analyze the role of just-world beliefs on the effects of normative influences and altruistic values for the intention to purchase Fairtrade products that support SDGs. These conceptualizations are empirically tested on a representative sample of 217 consumers.

Just-world beliefs play a central role in the purchase intention by having a direct effect on purchase intention and an indirect effect mediated by personal norms and self-identity. They partially mediate the effects of altruistic values and social norms on the purchase intention of Fairtrade products that support SDGs.

The research provides a better understanding of the influences of these contextual variables on ethical consumption and contributes to both the theory and practice of how businesses can achieve SDGs. The psychological rationale of just-world beliefs provides a new approach to marketing strategy and communication aimed at increasing purchase intention of Fairtrade products that support the fundamental goals of the UN sustainable development.

The paper seeks to investigate the association between ethical beliefs, aspects of national culture and national institutions, and preferences for specific human resource management practices in the Sultanate of Oman.

A total of 712 individuals working in six organisations (both private and public sectors) responded to a self‐administered questionnaire in the Sultanate of Oman. To test the raised research questions of the proposed framework, the methodology of structural equation models was used.

The results highlight significant differences in the belief systems on the basis of different demographic characteristics. The findings also confirm impact of ethical beliefs, and aspects of national culture and national institutions on preferences for human resource management (HRM) practices.

Although the goodness‐of‐fit indexes confirmed the validity of the proposed operational model, some indices were attained at rather flexible levels.

Studies on managerial beliefs and values can offer important insights into the extent that work is viewed as an integral life activity. Such information can help differentiate among managerial styles in various cultures, and in predicting managerial behaviour such as ethical decision‐making. Based on such understanding, the findings can be used to educate government officials and outside consultants interested in Oman.

The study contributes to the accumulation of knowledge about under‐researched developing countries such as Oman, as limited data are available on HRM, value orientations and ethical beliefs' issues in this region.

This study aims to examine how higher education can mold pro-environmental actions among students with educational social-marketing leads; it probes into the direct influence of four value orientations toward pro-environmental beliefs, norms and behaviors.

This quantitative research sought deductive reasoning. Data gathering took place in January 2023, following a cross-sectional framework. The researcher visited various private universities in Egypt, which used effort to change the practices among students toward sustainable developments, distributing digitally administrated questionnaires to students on campus. Through convenience nonprobability sampling, 581 questionnaires were collected and statistically analyzed, using SPSS.

This study shows that altruistic and biospheric value impact students’ personal beliefs toward pro-environmental behaviors; students’ personal beliefs significantly impact the norms that are present on campus; the norms found on campus impact significantly students to behave as green passengers, recyclers and utility-savers.

Higher education institutions play a significant role in promoting the manifestations of rationality and objectivity among students about environmental challenges and sustainable development. Eco-friendly behaviors are rooted in values; thus, understanding the initial values among students is critical in developing coping strategies and social marketing initiatives that inspire the needed conservational behaviors.

By aligning the value-belief-norm theory with two disciplines (higher education on sustainability and social marketing), this study builds upon the theory, identifying the underlying value-structures that inspire students’ necessary environmental and sustainable behaviors to improve societies for future generation rightness. This study provides more nuanced insights into a better educational intervention for shaping students’ manners toward environmentalism to improve communities worldwide.

This chapter describes the business goals, purpose, and strategy of public defense and military services. It reinforces defense and military organizations’ fundamental bureaucratic administrative culture (Tier 1). The authors describe the influence that political appointees as leaders may play in shaping public sector cultures. The bureaucratic culture of diplomacy is deconstructed, and each of the five layers is described in detail. Additionally, the authors explain why focusing on the beliefs layer is the dominant layer and the essential starting point for analysis in military cultures. The public service culture (Tier 2) is a mediating and grounding culture for the military. It is firmly grounded in the foundational values of the state. The chapter outlines the landscape of external influencing cultures (Tier 3) in the defense and military landscape. Finally, the potential value and challenges of developing internal knowledge, learning, and collaboration (KLC) cultures are explored.

This paper presents a method designed to measure the value of Knowledge Based Systems (KBSs) to the employees involved in their development, implementation and use at an organisation. The method is based upon the scoring approach to valuation. The major advantage of using this approach stems from the fact that many KBSs are typified by numerous intangible benefits and costs. Traditional cost benefit models are unable to account for the contribution of intangible benefits to the value of an evolving KBS project. The method presented here overcomes this difficulty by using managers, users, and experts involved in a KBS project to measure its perceived value from both tangible and intangible sources. It produces an overall measure of value which is separated into three critical categories ‐ time, finances, and quality. Time and finances are tangible, while quality is intangible. These categories are meaningful to decision makers at all organisational levels and are critical in making an informed investment decision. The paper applies the method to two KBS projects from a large manufacturing and sales organisation. Suggestions are made for practical uses to which the method can be applied.

The authors study the role of collectivistic norms and beliefs on organizational citizenship behaviors (OCBs) in Mexico, including differences across gender and generations.

The authors researched the relationship between Mexican employees' collectivistic norms and beliefs and their OCBs, which the authors grouped into etic (universal), emic (regional) and unique (indigenous) categories, the latter referred to as Mexican OCBs (MOCBs). The authors also studied the role of gender and generations as moderators.

Collective norms had a positive relationship only on the etic OCBs of sportsmanship, while collective beliefs impacted altruism and civic virtue; the etic OCBs of personal development, protecting company resources, interpersonal harmony; and the MOCBs of dedication and camaraderie. Collective beliefs on the etic OCB of altruism, the emic OCB of protecting company resources and the unique MOCB of camaraderie were stronger for workers from Xers than for Millennials. Moderation tests also showed that collective belief had stronger effects on the emic OCB of protecting company resources and the unique MOCBs of dedication and camaraderie for men than for women.

Gender roles in emerging economies where society is characterized by collectivistic attributes, especially in a sample drawn from professional employees, may have changed. This could explain the reason why most of the interactions were stronger for men. Future studies involving gender roles should look beyond a demographic variable and design an instrument measuring self-perceptions of role identity, such as the Bem Sex Role Inventory (Bem, 1974). This study's findings could be generalized, particularly, to other Latin American nations, but scholars should acknowledge differences in economic development and gender roles, as well as unique cultural elements (Arriagada, 2014; Hofstede, 1980).

The results of this study yield three practical implications for international managers, including (1) distinguishing between the impact of changing cultural norms or beliefs on OCBs, (2) understanding how demographic factors such as gender or generation may influence the degree of OCBs exhibited in the workplace by specific employee groups, and (3) identifying cultural contexts which promote OCBs. First, workers from a younger generation in a collectivistic society, such as Millennials, respond less positively than workers from older generations to cultural beliefs concerning OCBs, such that they are less willing to engage in a particular category of OCBs including protecting company resources.

Global managers should be aware that employees engage in distinct OCBs for different reasons. Emphasizing cultural rules and norms behind helping one another may backfire in Mexico, particularly among men and younger generations of workers. This is understandable for these OCBs. For example, engaging in personal development for the organization's sake due to collective norms may be less effective that pursuing personal development opportunities that employees are passionate about or recognize as beneficial for their careers. Dedication and sportsmanship behaviors that stem from rules are likely less strong or effective as OCBs employees engage in due to strong beliefs or altruistic spontaneity.

The authors filled a gap in scholar's understanding of cultural norms and beliefs on behavior. Specifically, the authors found that cultural beliefs shape etic, emic and unique MOCBs, particularly for men and older generations, and that cultural norms have a negligible and sometimes negative role, being positively related only to the etic OCB of sportsmanship.