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This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.

This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.

The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.

These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.

Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.

The goal of this study is to propose and test a model of the effect of the socio-cultural context on the disability inclusion climate of organizations. The model has implications of hiring people with disabilities.

To test the model, we conducted a cross-sectional study across four countries with very different socio-cultural contexts. Data were gathered from 266 managers with hiring responsibilities in Canada, China, Norway and France. Participants responded to an online survey that measured the effect of societal based variables on the disability inclusion climate of organizations.

Results indicated support for the theoretical model, which proposed that the socio-cultural context influenced the disability inclusion climate of organizations through two distinct but related paths; manager’s value orientations and their perception of the legitimacy of legislation regarding people with disabilities.

The vast majority of research regarding employment of people with disabilities has focused on supply side factors that involve characteristics of the people with disabilities. In contrast, this research focuses on the less researched demand side issue of the socio-cultural context. In addition, it responds to the “limited systematic research examining and comparing how country-related factors shape the treatment of persons with disability” (Beatty et al., 2019, p. 122).

Responding to the radical changes in work practices and extensive virtual forms of interaction brought by COVID-19, this study aims to investigate the role played by authentic leadership and horizontal collectivism in helping the Indian startups sail through the pandemic.

Data was gathered through standardized questionnaires from 300 leaders and 300 employees from Indian startups during the second phase of lockdown. Statistical analysis using AMOS 23.0 checks for the direct effect of authentic leadership on work engagement and the moderating effect of horizontal collectivism on the relationship between the two. This study also compares the results between self-ascribed and perceived authentic leadership.

Statistical analysis using AMOS 23.0 was done to check for the direct effect of authentic leadership on work engagement and the moderating effect of horizontal collectivism on the relationship between authentic leadership and work engagement. This study also compared the results between self-ascribed and perceived authentic leadership.

To the best of the authors’ knowledge, this is the first study that explores the role of authentic leadership in unlocking work engagement among employees serving in Indian startups during the pandemic. The lesson learned from this is when employees perceived their leaders to be authentic, the work culture to be nonhierarchical and felt collective responsibility toward work, it unlocked their high potential and made them soulfully engaged in their work.

The purpose of this research paper was to determine which needs for incentives influence positive word-of-mouth (PWOM) among international tourists and how these needs differ based on the cultural orientation toward individualism and collectivism.

This research used online surveys to gather data from 959 Australian, US, UK, Japanese and Korean respondents who had visited Beijing. A random sampling method was used, and data were analyzed using SmartPLS 4.0. By adopting the existence relatedness growth theory, the findings explain how cultural orientation affects the impact of needs for incentives in generating PWOM.

Three hypothesized relationships were significant for Australia/UK/USA and Japan/Korea – the effect of needs for incentives on motivation, the effect of motivation on PWOM and the effects of needs for incentives on PWOM were significant and positive for Australia/UK/USA and Japan/Korea. The effect of needs for incentive type on motivation varied across national populations, and the intensity of the effects of needs for incentive type on PWOM was also different. For Australian, UK and the US tourists, the honorary title was the most influential need to stimulate word-of-mouth motivation. The need for cultural learning was the most influential for Japanese and Korean tourists.

This research contributes to the literature by exploring and comparing the needs for incentives that influence PWOM among tourists from the perspective of individualism and collectivism. The results also increase the understanding of the relationships among needs for incentives, motivation and PWOM.

本研究旨在确定哪些激励需求会影响国际旅游者的积极口碑（PWOM）, 以及这些激励方式的影响在个人主义和集体主义文化取向的群体中有何不同。

本研究通过在线调查收集了 959 名曾到访北京的澳大利亚、美国、英国、日本和韩国的国际游客数据。研究采用了随机抽样的方法, 使用 SmartPLS 4.0 对数据进行了分析。基于ERG理论, 本研究解释了文化如何影响激励类型对积极口碑的影响。

研究结果显示, 三个假设关系在澳大利亚/英国/美国和日本/韩国两个群组中均显著, 即激励需求对动机的影响、动机对积极口碑的影响、以及激励需求对积极口碑的影响在澳大利亚/英国/美国和日本/韩国群组中都是显著和正向的。激励需求类型对动机和积极口碑的影响在不同国家群体中存在差异。对于澳大利亚、英国和美国的国际游客, 满足名誉需求的激励对产生积极口碑动机的影响更大。对于日本和韩国的国际游客, 满足文化学习需求的激励对产生积极口碑动机的影响更大。

本研究从个人主义和集体主义的角度, 探讨比较了影响国际旅游者积极口碑的激励需求, 为相关领域研究做出了贡献。研究结果加深了对激励需求、动机和积极口碑之间关系的理解。

El objetivo de esta investigación era determinar qué necesidades de incentivación influyen en el boca a boca positivo (PWOM por sus siglas en inglés) entre los turistas internacionales y cómo difieren estas necesidades en función de la orientación cultural hacia el individualismo y el colectivismo.

Esta investigación utilizó encuestas en línea para recopilar datos de 959 encuestados australianos, estadounidenses, británicos, japoneses y coreanos que habían visitado Pekín. Se empleó un método de muestreo aleatorio y los datos se analizaron con SmartPLS 4.0. Adoptando la teoría del Crecimiento de la Relación con la Existencia (ERG por sus siglas en inglés), los resultados explican cómo afecta la orientación cultural al impacto de las necesidades de incentivos en la generación del PWOM.

Tres relaciones hipotetizadas resultaron significativas en los dos grupos de Australia/Reino Unido/Estados Unidos y Japón/Corea: el efecto de las necesidades de incentivación en la motivación, el efecto de la motivación en la PWOM y los efectos de las necesidades de incentivación en la PWOM fueron significativos y positivos para Australia/Reino Unido/Estados Unidos y Japón/Corea. El efecto del tipo de necesidad de incentivación sobre la motivación varió entre las poblaciones nacionales, y la intensidad de los efectos del tipo de necesidad de incentivos sobre la PWOM también fue diferente. Para los turistas australianos, británicos y estadounidenses, el título honorífico fue la necesidad más influyente para estimular la motivación WOM. La necesidad de aprendizaje cultural fue la más influyente para los turistas japoneses y coreanos.

Esta investigación contribuye a la bibliografía al explorar y comparar las necesidades de incentivación que influyen en la motivación boca a boca entre los turistas desde la perspectiva del individualismo y el colectivismo. Los resultados también aumentan la comprensión de las relaciones entre las necesidades de incentivación, la motivación y el PWOM.

This study aims to investigate how an individual’s perception of team goal priority can be affected by personal interaction, with co-worker support mediating the influence and communities of practice moderating the indirect effect of co-worker support.

Responses from 235 respondents working in private and public manufacturing and service enterprises in India collected through a structured questionnaire were statistically analysed using confirmatory factor analysis, structural equation modelling and PROCESS Macro with random bootstrap resample.

Findings showed a positive relationship between personal interaction and the perception of individuals about team goal priority that was partially mediated by co-worker support. Communities of practice moderated the influence of personal interaction on co-worker support and the conditional indirect effect of personal interaction on the perception of team goal priority.

The results highlight the need for greater employee collaboration towards prioritizing team goals, thus showing a psychologically collectivist attitude. Policies and procedures to create and sustain organization-level communities of practice with employees across departments and hierarchies can also be helpful. Emphasizing the social exchange perspective, the authors recommend improving the overall work climate of any organization.

This paper explains the motivating source of personal interactions and co-worker support for prioritizing team goals in an organization. Establishing the moderating role of communities of practice, the authors have confirmed the role of a social learning system in prioritizing team goals.

This study aims to identify an antecedent that hinders knowledge sharing, namely, the perceived climate of Cha-xu. Based on the social exchange perspective, the authors propose a theoretical model that links the perceived climate of Cha-xu to employee knowledge sharing. This model focuses on the mediating role of two types of trust (vertical and horizontal trust) and the moderating role of task interdependence in influencing the mediation.

Using a sample of 509 Chinese employees, this study carried out a survey on an online platform. This study developed a structural equation model and tested the moderated mediation hypothesis by using Mplus 8.0.

The results showed that two types of trust act as mediators in the relationship between the perceived climate of Cha-xu and knowledge-sharing processes. The mediating effect of horizontal trust is stronger. Most significantly, findings show that this mediated relationship is contingent on the level of task interdependence.

This paper provides evidence for distinguishing vertical trust and horizontal trust in the field of knowledge management. From a managerial perspective, this study identifies traditional cultural factors for hindering knowledge-sharing processes within Chinese organizations.

It is important for an exporting manufacturer to motivate its foreign channel partners to sell and promote its products. An excellent way to motivate such foreign channel partners is to give them exclusive territories. Unfortunately, there is a lack of knowledge regarding the determinants of territorial exclusivity. This study aims to investigate the relationship between organizational culture and territorial exclusivity and the moderating role of firm size in this relationship.

Survey data were collected from manufacturing small and medium-sized enterprises (SMEs) in Japan. To test the hypotheses, a regression analysis was conducted using the ordinary least squares technique.

Empirical evidence shows that the cultural values of collectivism and uncertainty avoidance influence territorial exclusivity; collectivist exporters are likely to use territorial exclusivity, whereas exporters with high uncertainty avoidance are not likely to use it. Furthermore, the larger the firm size, the smaller the impact of cultural values on territorial exclusivity; this suggests that large SMEs do not rely on their organizational culture to make decisions about exclusive territories.

The export marketing literature emphasizes the advantages of exclusive territories. By contrast, the channel management literature suggests that exclusive territories also have disadvantages. As exclusive territories have both advantages and disadvantages, it is crucial to answer the following question: What kinds of exporting manufacturers grant exclusive territories to their foreign channel partners? By addressing this question, this study contributes to a better understanding of export channel strategy.

The primary purpose of this exploratory paper is to propose a novel analytical framework for examining corruption from a behavioral perspective by highlighting multiple issues associated with consumerism.

This paper examines the relationship between excessive consumption activities and corrupt acts, drawing upon existing literature on corruption, consumerism and consumption, as well as multiple reports and cases of corruption and money laundering in Indonesia. With regard to corruption networks, this paper analyses the associated behavioral patterns and social dynamics by using the Fraud Triangle and the Fraud Elements Triangle frameworks to examine the phenomenon of living beyond one’s means. This paper also addresses the notion of sacredness in the context of consumer activities and how such sacredness plays a role in causing otherwise honest individuals to engage in corrupt acts.

The author established that corruption represents a complex societal issue that extends across several dimensions of society, encompassing both horizontal and vertical aspects. Consequently, addressing this problem poses significant challenges. Excessive consumption has been identified as one of the various behavioral concerns that are implicated in the widespread occurrence of corruption in many nations. Individuals who partake in excessive consumption play a role in shaping ethical norms that serve to legitimize and rationalize immoral behavior, therefore fostering a society marked by corruption. The act of engaging in excessive consumption is also associated with cases of money laundering offenses that are connected to corruption and several other illicit activities. The lifestyle of corrupt individuals is one of the primary behavioral concerns associated with corruption, as “living beyond means” is the most common behavioral red flag among occupational fraud offenders worldwide. The phenomenon of consumerism may also shape the minds of individuals as if it were an “implicit religion” due to the fact that it may generate human experiences that elicit highly positive emotions and satisfy certain sacredness-associated characteristics. The pursuit of transcendental experiences through the acquisition and consumption of sacred consumption objects may heighten the incentive to commit fraudulent acts such as corruption.

This self-funded exploratory study uses document analysis to examine the corruption phenomenon in Indonesia. Future studies will benefit from in-depth interviews with former offenders and investigators of corruption.

This exploratory study contributes to advancing corruption prevention strategies. It does this by introducing a novel analytical framework that allows for the examination of several behavioral issues associated with consumerism, which have the potential to foster the proliferation of corruption.

This exploratory study highlights the importance of comprehending the intricacies of consumerism, namely, its adverse effects on the proliferation of corruption.

Utilizing the expectation states theory in sociology, this study probes into the influence of the board's informal hierarchy on the quality of enterprise innovation, originating from the perspective of internal directorial interactions, while analyzing the boundary effects exhibited by the nature of property rights and the intensity of geo-culture.

The study selects China's A-share listed companies from 2008 to 2021 as the research sample, employing the Tobit regression analysis method to scrutinize the hypotheses presented in the text.

The regression results demonstrate a positive correlation between the board's informal hierarchy and the enterprise innovation quality (EIQ). Upon introducing variables specific to property rights and geographical culture, the authors found that in comparison to non-state-owned enterprises (non-SOEs), the influence of the board's informal hierarchy on the quality of corporate innovation is diminished in SOEs. Conversely, the intensity of geo-culture across Chinese provinces enhances their mutual positive influence. In the additional analysis, the authors also found that the elevation of corporate risk tolerance is a significant pathway for the positive effect of the board's informal hierarchy on EIQ. Moreover, this positive influence is more profound in high-tech enterprises, businesses implementing equity incentive plans and companies that have subscribed to director and officer liability insurance.

The findings not only deepen the understanding of how the board's internal status characteristics influence corporate decision-making but also enrich the application scope of expectation states theory. Furthermore, this study offers valuable guidance for optimizing innovation decision-making by adjusting the personnel structures of corporate boards.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.