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Article
Publication date: 14 March 2024

Marcelo Pereira Duarte and Fernando Manuel P.O. Carvalho

This study analyses configurations of national culture as boundary conditions of countries’ national systems of innovation (NSI). Drawing from the NSI approach, we argue that…

Abstract

Purpose

This study analyses configurations of national culture as boundary conditions of countries’ national systems of innovation (NSI). Drawing from the NSI approach, we argue that culture’s role is that of a contingency factor shaping the relationship between investments in innovation and national innovation outputs.

Design/methodology/approach

We assessed the moderation effect of national culture through a systematic, two-stage approach using fuzzy-set Qualitative Comparative Analysis (fsQCA), which allows the analysis of changes induced by the moderator variables. Analyses were conducted with a diverse sample of 61 countries over a period spanning 12 years, from 2011 to 2022.

Findings

Findings reveal that investments in innovation, but not individual cultural dimensions, is a necessary condition for high innovation outputs. Furthermore, several configurations of cultural dimensions were identified as moderators of the relationship between investments in innovation and innovation outputs.

Originality/value

This study provides insights into cross-national innovation research by exposing the role of cultural configurations, rather than just individual cultural dimensions, as boundary conditions involved in the achievement of high levels of innovation.

Details

Cross Cultural & Strategic Management, vol. 31 no. 2
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 28 July 2023

Joseph Yaw Asomah, Eugene Emeka Dim, Yiyan Li and Hongming Cheng

Corruption perception is essential to study because it can shape people’s attitudes toward the government. Thus, the purpose of this paper is to address this key question: what…

Abstract

Purpose

Corruption perception is essential to study because it can shape people’s attitudes toward the government. Thus, the purpose of this paper is to address this key question: what factors are associated with a non-expert’s judgment of whether Canada is corrupt?

Design/methodology/approach

This study uses the World Value Survey conducted in Canada in October 2020. This survey is based on a nationally representative sample of a cross-section of adult Canadian residents, including Canadian citizens and permanent residents and those who are neither Canadian citizens nor permanent residents.

Findings

Based on this study, some conclusions can be made. First, people accessing corruption news from the traditional news media are less likely than those receiving information from the new media to perceive the state (in this case, Canada) as corrupt. Second, people who have less confidence in public institutions are more likely to perceive a country as corrupt. Third, people who participate in electoral and non-electoral forms of political participation are more likely to perceive the state and its public officials as corrupt. Fourth, regardless of which political party is in power, individuals who lean right politically are more likely than those on the left to perceive the state as corrupt. Finally, immigrants are less likely than those born in Canada to perceive the state as corrupt. This work enriches the literature on the substantive understanding of the factors associated with corruption perception.

Originality/value

Studies investigating factors associated with public perception of corruption tend to focus on developing countries. The current study contributes to filling this gap in knowledge by examining correlates of corruption perception in Canada. As a result, this study contributes to the literature on factors associated with corruption perception, especially in the developed country context.

Article
Publication date: 2 June 2023

Emmanuel C. Mamatzakis, Lorenzo Neri and Antonella Russo

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western…

Abstract

Purpose

This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides a unique sample to study the quality of financial reporting that the authors measure with classification shifting given that for more than five decades they were following the model of a centrally planned economy, where market-based financial reporting was absent. Yet, the EEU transitioned to a market-based economy and completed its accession to the EU.

Design/methodology/approach

This study uses a panel data set of firm year observations from 1996 and 2020 that covers the full transition of EEU. This empirical analysis is based on fixed effects panel regression analysis where the authors report a plethora of identifications.

Findings

This study finds classification shifting in the EEU countries since their transition to the market-based economy, though they have no long record of market-based financial reporting. This study also notices that cultural factors are associated with classification shifting across all Member States of the EU. This study further examines the impact of interactions between cultural characteristics and special items and reveal variability between WEU and EEU. As part of the robustness analysis, this study also tests the impact of culture on real earnings management measures for both WEU vs EEU, confirming the variability of the impact of culture on earnings management.

Research limitations/implications

Future research could explore the role of religion differences in WEU vis-à-vis EEU states, as they are also subject to cultural differences.

Practical implications

The findings are important for regulators, external monitors and investors, as they show that cultural factors affect earnings management with some variability across countries in the EU, and they should be acknowledged in policymaking.

Social implications

The findings show that cultural differences between EEU and the “old” Member States of the EU could explain classification shifting.

Originality/value

To the best of the authors’ knowledge, this is the first study that sheds light on the impact of national culture on classification shifting in EEU of EU vis-à-vis the “old” WEU of EU.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 29 August 2023

Randi L. Sims, William C. Hawks and Baiyun Gong

The purpose of this study is to investigate racial differences in the moderating role of factors linked with resilience on the relationship between economic stress and happiness…

Abstract

Purpose

The purpose of this study is to investigate racial differences in the moderating role of factors linked with resilience on the relationship between economic stress and happiness for Black and White residents of the USA.

Design/methodology/approach

Secondary data were downloaded from the World Values Survey Wave 7 for adult respondents living in the USA. The entire sample of respondents who self-identified as belonging to the Black race (n = 209) was statistically matched (based on sex – 50% male and average age – 39 years) with a similarly sized random sample of respondents who self-identified as belonging to the White race (n = 217).

Findings

The results suggest that economic stress had the potential to trigger a resilience response. However, the protective factors in the resilience process differed by race of the respondent. The relationship between economic stress and perceptions of neighborhood safety was conditional on level of control for the White sample. The relationship between economic stress and happiness for the Black sample was conditional on the importance of faith.

Originality/value

The study was able to demonstrate the importance of race-based contextual differences in the roles of faith and control in the resilience process. The findings also increase the understanding of how life circumstances and individual characteristics, including race, impact happiness and how much or little resilience may play a part in the achievement of happiness.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 8 June 2023

Lei Chen

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.

Details

Journal of Property, Planning and Environmental Law, vol. 16 no. 1
Type: Research Article
ISSN: 2514-9407

Keywords

Article
Publication date: 21 March 2023

Jubril Olayinka Animashaun

This study investigates the observed resurgence in religious beliefs seen across many societies during the COVID-19 pandemic. Using the economic theory of religious clubs, the…

Abstract

Purpose

This study investigates the observed resurgence in religious beliefs seen across many societies during the COVID-19 pandemic. Using the economic theory of religious clubs, the author models religious participation during the pandemic as a mechanism for alleviating the financial distress associated with the health distress from the pandemic.

Design/methodology/approach

Using data from the COVID-19 National Longitudinal Phone Survey (NLPS) in Nigeria, the author investigates the economic motivation for religious intensity during the COVID-19 pandemic. To address endogeneity concerns, the author exploits geographic variables of temperature and longitudes as sources of COVID-19 risk.

Findings

Overall, health distress stimulates religious intensity. Consistent with the economic theory of religious clubs, adverse health shocks stimulate financial distress, and the effect is stronger among religious participants. Similarly, people see God and not the government as a source of protection against COVID-19.

Research limitations/implications

The study’s model sees religious organizations as public goods providers, especially when governments and markets are inefficient.

Practical implications

The study’s recommendations support an expanded role for religious networks in healthcare delivery and more public funding to attenuate the post-pandemic resurgence of social violence in economically distressed regions.

Social implications

Despite the research interest in the COVID-19 pandemic, the long-term implications, many of which relate to social behavior adjustments that cause individuals to identify more closely with their social group, need greater understanding. Suppose religious intensity is linked to economic distress. In that case, this is a major source of worry for countries whose economies are subject to higher fluctuations and where the governments and markets are inefficiently organized. These regions may be more susceptible to a resurgence in religious fundamentalism associated with the economic shocks from the pandemic. Consequently, these regions would require more public funding to attenuate the potential for costly activities like organized violence, suicide attacks and terrorist activities in the aftermath of the pandemic.

Originality/value

Prompted by the observation of the increase in religious identity through religious intensity during the pandemic, the author contributes by developing theoretically-based hypotheses that are incentive-compatible to provide a rational justification for the observation. The author empirically validates the hypothesis by taking advantage of the COVID-19 National Survey in Nigeria by specifically using survey rounds 4 and 7 which have more comprehensive religious items included.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2022-0719

Details

International Journal of Social Economics, vol. 51 no. 2
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 27 September 2023

Milda Longgeita Pinem, Tauchid Komara Yuda and Anqi Chen

The significance of well-being in social development policy and practice is increasingly acknowledged by scholars and practitioners worldwide. Nevertheless, when examining…

Abstract

Purpose

The significance of well-being in social development policy and practice is increasingly acknowledged by scholars and practitioners worldwide. Nevertheless, when examining well-being within the context of Global South trends, existing conceptualisations seem to yield incongruent indicators. Given the background, this paper aims to synthesise theoretical and empirical literature on well-being to foster an understanding of well-being in contemporary Global South.

Design/methodology/approach

This article reviews the now large literature on the well-being in the Global South. The article begins with a discussion of the contributions of state-of-the-art developments in well-being studies, a realm experiencing remarkable growth in social policy studies. It then turns to the prominent well-being constructs that have garnered considerable attention within the literature, with an examination of the Global North and Global South context followed by reinterpretation of these concepts to facilitate a comprehensive study of well-being beyond the realms of welfare states. Concluding the narrative, a succinct outline of potential pathways for future research is presented in the final section.

Findings

The review reveals that the concept of well-being in the Global South does not necessarily deviate entirely from the prevailing belief that the region is fundamentally distinct from the Global North on a conceptual level. The authors have discovered that three core dimensions of well-being, namely objective, subjective and relational, are observable across societal boundaries due to the diffusion of knowledge and social and cultural practices that have progressively aligned them with Global North-style modernisation. An exception arises in the relational aspect, where the attainment of positive collective relationships precedes individual happiness to some extent. The paper advances a renewed perspective on well-being, portraying it as a situational, interconnected, collective undertaking and continuous process. These approaches empower the researchers to address the overarching question of which analytical foundations can most effectively uncover the intricacies of well-being in diverse and contemporary circumstances.

Originality/value

This paper helps the researchers to address the overarching question of which analytical foundations can most effectively uncover the intricacies of well-being in diverse and contemporary circumstances, thereby facilitating future enhancements in social policy design.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 1/2
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 12 July 2023

Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Abstract

Purpose

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Design/methodology/approach

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Findings

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

Practical implications

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

Originality/value

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Details

Meditari Accountancy Research, vol. 32 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 31 January 2024

Samuel Mongrut, Luis Berggrun, Klender Cortez Alejandro and Martha del Pilar Rodríguez García

The study aims to examine the impact of intellectual and social capital in funding businesses.

Abstract

Purpose

The study aims to examine the impact of intellectual and social capital in funding businesses.

Design/methodology/approach

The study made use of fixed-effects panel data models with a sample of 142 countries from the five continents during the period 1998–2018.

Findings

It was found that human capital (HC), relational capital, structural capital and social capital play a role in investors’ decisions to fund a business. The study revealed that investors’ funding decisions in low human development index countries are based mainly on education, while those in high human development index countries are based mainly on the creativity component of HC and on relational, structural and social capital.

Research limitations/implications

The study needs to be replicated using firm-level data within each country. Moreover, the search for new proxies for intellectual and social capital (although the list of variables is exhaustive) both at the country and firm level, constitutes an interesting avenue for future research.

Practical implications

Countries should pay attention to intellectual and social capital to encourage business activity. In particular, low human development countries should strengthen HC, such as the school enrollment rate, with early entrepreneurial training and increase research and development investments, while high human development countries should continue to foster strategic alliances, protect intellectual property and maintain or increase the level of trust in the country.

Originality/value

The study contributes to literature by being the first to explore such a variety of intellectual and social capital variables from a country-level perspective.

Objetivo

El estudio tiene como objetivo examinar el impacto del capital intelectual y social en la financiación de las empresas.

Diseño/metodología/enfoque

Utilizamos modelos de datos de panel de efectos fijos con una muestra de 142 países de los cinco continentes durante el periodo 1998-2018.

Resultados

Encontramos que el capital humano (CH), el capital relacional, el capital estructural y el capital social juegan un papel en las decisiones de los inversionistas para financiar un negocio. Encontramos que las decisiones de financiamiento de los inversionistas en los países con bajo índice de desarrollo humano se basan principalmente en la educación, mientras que las de los países con alto índice de desarrollo humano se basan principalmente en el componente de creatividad del CH y en el capital relacional, estructural y social.

Limitaciones/implicaciones de la investigación

Sugerimos replicar el estudio utilizando datos a nivel de empresa dentro de cada país. Por otra parte, la búsqueda de nuevos indicadores de capital intelectual y social (aunque nuestra lista de variables es exhaustiva) tanto a nivel de país como de empresa, constituye una vía interesante para futuras investigaciones.

Implicaciones prácticas

Los países deben prestar atención al capital intelectual y social para fomentar la actividad empresarial. En particular, los países con bajo desarrollo humano deberían fortalecer el CH, como la tasa de matriculación escolar, con una formación empresarial temprana y aumentar las inversiones en investigación y desarrollo, mientras que los países con un alto nivel de desarrollo humano deberían seguir fomentando las alianzas estratégicas, proteger la propiedad intelectual y mantener o aumentar el nivel de confianza en el país.

Originalidad/valor

El estudio contribuye a la literatura al ser el primero en explorar tal variedad de variables de capital intelectual y social desde una perspectiva a nivel de país.

Details

Academia Revista Latinoamericana de Administración, vol. 37 no. 1
Type: Research Article
ISSN: 1012-8255

Keywords

Open Access
Article
Publication date: 24 September 2021

Thuy Thi Nguyen, Tien Hanh Duong, My Tran Thanh Dinh, Tram Ho Ha Pham and Thu Mai Anh Truong

This study aims to empirically investigate how difference in social trust explains the heterogeneity of intellectual property right (IPR) protection (proxied by software piracy…

2041

Abstract

Purpose

This study aims to empirically investigate how difference in social trust explains the heterogeneity of intellectual property right (IPR) protection (proxied by software piracy rate) across countries. Specifically, the authors also examine whether this effect is complementary or substitute to legal and economic factors.

Design/methodology/approach

The authors use both ordinary least square and two-stage least square regressions to investigate this effect.

Findings

The authors find that there is also a complementary effect between trust and rule of law in reducing the violation of IPRs.

Originality/value

Although the literature by now has documented the solid relationship between trust and the quality of formal institutions, only few studies have explored more specific measures of institutional consequences. Thus, this study is the first study investigating the role of trust, a valuable social capital dimension, on IPR protection.

Details

Journal of Economics and Development, vol. 26 no. 1
Type: Research Article
ISSN: 1859-0020

Keywords

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