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The purpose of this paper is to break the silence surrounding the politics of translation that influence cross-language/cultural accounting research. It gives due consideration to the ways in which translation gaps are produced and re-produced in qualitative interdisciplinary accounting research (IAR).

First, the authors discuss backstage insights and the authors’ own life experiences vis-à-vis translating cross-cultural/language research. The authors provide a critical self-reflection on the process as non-Western female researchers publishing in English-language accounting journals. Second, the authors carry out a content analysis to examine reported translation practices in three long-established interdisciplinary accounting journals from 2015 to 2017. The conclusion integrates these analyses to discuss the reproduction process of the translation gap in accounting research and its outcomes.

The study identifies inherent contradictions in IAR and its emancipatory agenda, where translation gaps are structural outcomes of overlaps between the politics of translation and the politics of publishing IAR. The study highlights the IAR community’s lack of awareness regarding political and methodological sensitivities in dealing with particularities in cultural contexts. The authors argue that this reflects the institutional norms for publishing in IAR, which contributes to neutralising cultural diversity and complex translation processes in the name of objectivity. This could ultimately lead to further marginalisation of non-Western cultural knowledge and values, while producing academic “elites” within the IAR community, meanwhile missing opportunities for innovation.

By opening the “black box” pertaining to translation gaps in the context of cross-language/cultural accounting research, the study calls for IAR scholars to help raise awareness of their role and identity as “cultural brokers”.

The purpose of this paper is to contribute to cross culture training (CCT) literature by exploring the HR managers roles in CCT provision and the reasons affecting the given role enactment.

This exploratory study is based on in-depth interviews with 15 Israeli HR managers in charge of the provision of CCT in their respective companies and five interviews with CCT professionals who provide CCT training for a wide range of companies operating in Israel.

The study highlights the significant impact of HR managers’ awareness and perceptions of CCT on its provision and discusses a related self-perpetuating cycle of current practice reinforcement that limits the likelihood of practice improvement.

The limitations of the exploratory design of the study call for further research on HR roles in CCT provision.

The findings suggest that HR managers partly design and implement practice according to what they believe are unmet expatriate needs and what they perceive as effective HR tools. The authors discuss the practical value of raising their awareness not only of CCT designs and methodologies, but also of the complexities of expatriate adjustment and the opportunities offered by rigorous evaluation of current practice.

The study departs from the dominant focus in the literature on the content and methodologies of CCT and instead explores the neglected role of HR managers in CCT provision.

As there are many Arab students seek to earn an international degree, this research article aims to explore the factors that influence Arab students' adaptation to the foreign cross-culture of the USA and how it is related to their academic achievement. Exploring these factors will introduce different insights into the effectiveness of adaptation and studying in a foreign country and earning an international degree. Besides, this study contributes to the body of knowledge of international higher education by including Arab students as a less-researched group. Arab students' adaptation process is explained in terms of the Cross-cultural Adaptation Theory (Kim, 2001).

This qualitative research study was conducted using a focus group discussion (FGD). Multiple face-to-face interviews were conducted to obtain data from the participants. Participants were divided into four groups, each female group contained nine participants and each male group contained seven participants. The researcher explained to each group independently about their perception, beliefs and attitude toward earning international degrees, the adaptation to the host culture and their academic achievement. The researcher carried out five FGDs for each group. Each interview continued for 60 minutes in length. All participants received a consent form. The discussions were audio-recorded and then transcribed.

Arab students are a group of enthusiastic learners; however, their feelings of homesickness enable them to develop overwhelming sorrowful emotions, howbeit their communication with their ethnic group facilitates the adaption and acceptance of the host cultures, which requires quite some time to adjust to new surroundings. Arab students are recognized with high academic achievements; nevertheless, they require prolonged periods to complete course assignments. American society gives international students a warm welcome; this may encourage other Arab students to consider earning an American degree and prepare themselves for this intercultural transition.

This is subjective qualitative data; some limitations need to be addressed when interpreting the findings. Participants are English as a Second Language (ESL)learners, which may influence their word choice during the discussion. Interesting future research could be related to designing an assessment model to evaluate the academic achievement of ESL in different methods that focus on their achievement motivations and communication skills.

Based on the findings, professors can integrate the Universal Design for Learning (UDL) to help multi-cultural students to learn and earn an international higher education degree.

Higher education institutions can offer more social multi-cultural opportunities to include multi-cultural students and develop their social skills to facilitate the adaptation process to the new host culture.

This qualitative research study represents an original work of the researcher, and it has not submitted elsewhere. All research ethical codes were followed by the researcher and participants. There is no fund for this research project.

The purpose of this paper is to address the challenge in evaluating China's overseas management training and development (MTD) in cross‐cultural settings. It examines the evaluation practice of China's overseas MTD interventions and explores a comprehensive approach to the MTD evaluation.

This study collected both quantitative and qualitative data from 526 major stakeholders involved in China's overseas MTD. A mix method approach is used to explore the perspectives of different stakeholders.

The respondents from different stakeholder groups perceived purposes of evaluation and problems conducting evaluation differently. The perceived evaluation criteria and approaches by individual group were also focused differently. The current evaluation system was based on segmented information collection and little joint effort was found in the MTD evaluation. The judgement on the value of China's overseas MTD is culturally sensitive due to the diversity of stakeholders from different cultural backgrounds. A new framework is proposed to address the evaluation challenge.

This study is limited to evaluating China's MTD between China and the UK. The evaluation framework is based on complex involvement of multiple stakeholders in an international setting. It may not be applicable to situations where only two parties are involved in training.

The proposed stakeholder‐based evaluation framework may be used for other skill‐based training and development programs involving multiple stakeholders in the international arena.

This paper contributes to the HRM evaluation literature by focusing on a unique evaluation setting and proposes a framework to evaluate a complex international MTD initiative by the Chinese Government.

The purpose of this paper is to examine Chinese managers' perceptions of work ethic (work‐related values and attitudes) and to provide insights on how managers interact with their workers.

This is a qualitative study using a series of in‐depth interviews to draw state‐owned enterprises (SOE) managers' perceptions of work ethic. The inquiry process led to a single‐case level of analysis where data are aggregated to incorporate a thematic approach. Underlining theoretical frameworks that guide the study are a combination of Western and Eastern work ethic frameworks and cross‐culture management understanding of the concept of guanxi.

Five themes that emerged from data analysis became the five dimensions of Chinese managers' work ethic profile. In addition, the study revealed four overarching themes that influence managerial behavior in Chinese SOEs: the absolute power of the boss; work is the center of life; social network ties to the workplace; and place hope in the hands of the boss.

The paper provides comprehensive understanding of the Chinese management work ethic profile. Future studies should expand to include managers from different generations and industry sectors.

The paper highlighted the importance of matching cultural values with management practices. It identified differences between the west and east of their work‐related values and attitudes, which have practical implications for developing effective management strategies and practices when working with Chinese SOEs.

The paper provides an indigenous description of Chinese managers' work ethic profile and provides suggestions for future research.

This study aimed to explore teachers' learning processes through a hybrid cross-cultural lesson study (LS) because little is known about the learning process through this novel and promising LS approach.

This cross-cultural LS lasted over six months focusing on developing a research lesson (RL) related to linear functions/equations by addressing a commonly concerned student learning difficulty. The data collected were lesson plans, videos of RLs, cross-culture sharing meetings and post-lesson study teacher interviews. A cultural-history activity theory (CHAT) perspective (Engeström, 2001) was used as a theoretical and analytical framework, and contradictions were viewed as driving forces of teachers' learning. The data were analyzed to identify contradictions and consequent teachers' learning by resolving these contradictions.

The results revealed four contradictions occurring during the hybrid cross-cultural LS that are related to the preferred teaching approach, culturally relevant tasks, making sense of the specific topic and enactment of the RL. By addressing these contradictions, the participating teachers perceived their learning in cultural beliefs, pedagogical practice and organization of the lesson.

This study details teachers' collaborative learning processes through hybrid cross-cultural LS and provides implications for effectively conducting cross-cultural LS. However, how the potential learning opportunity revealed from this case could be actualized at a larger scale in different cultures and the actual impact on local practices by adapting effective practices from another culture are important questions to be investigated further.

This study expands teacher learning through cross-cultural LS by focusing on contradictions cross-culturally as driving forces.

The purpose of this paper is to identify the critical events of the establishment processes of two Swedish companies in the context of cross‐culture and cross‐border investment and to discuss how and to what extent the networks have changed and how the change has affected the Swedish firms' establishments and positions in the market.

The paper presents an exploratory study to develop a conceptual framework. A descriptive case study approach is also employed to document the nature of the automotive industry in Mexico and the establishment processes of two Swedish manufacturer companies. Data are collected by means of a number of semi‐structured interviews with some key figures of Scania and Volvo in both Mexico and Sweden.

Management of firms that operate or intend to operate in the Mexican market and especially in the Trucks segment, have to consider and take appropriate measures in order to bridge the cultural gap that can be created by the old cabs concept; otherwise their investments are risky and they can easily be swallowed by other suppliers. Not only satisfying customers' needs but also dealing with the various government authorities adequately is also one of the preconditions for success in the Mexican market. It is recommended here that firms should comply and lobby in accordance with the environmental regulations.

The result can be used by the automotive industry to re‐engineer and redesign their international business establishment processes and the future direction of their more effective and competitive international investment strategies.

In contrast with earlier findings, pricing in the Mexican industrial market is found to be one of the major competitive tools for developing and sustaining a strong market position. Developing strong relationships with the various governmental authorities can help industrial firms to get a certain Act adopted and implemented that can enable them to create a competitive edge that also weakens the position of their rivals in the market. Instead of competing with all firms operating in the market, a firm co‐operates with some of them and competes with the rest (co‐opetition).

The purpose of this paper is to present a collaborative (auto)ethnography that has emerged from the meeting of four academic researchers working with and from the heart in various Latin American contexts.

Our “I’s” have mingled with our very varied participations in different themes, latitudes, and disciplines – health, education and psychosocial approaches. We have worked, variously, in both English and Spanish. At the core of this piece are our own biographies, motivations, senses, academic dreams, international contexts, and the injustices and suffering felt in our bodies.

We seek to reflect from our experience of traveling as young researchers and as women with Latin souls. Through our stories, we show how crossing cultures as part of our research and work gives us both a privileged position but also the constant stress and questioning that goes beyond the intellectual and appears in our embodied experiences of interculturality.

The limitation of this piece of research is that it is based on personal experiences, that although there may be people who feel identified with these experiences, these are not generalizable or transferable.

Performative autoethnography is an instance to understand the world like a crisol with different faces; self, social, cultural and methodology, which allows us to understand the world from a holistic perspective.

With this paper, we hope to contribute for other women in academia to see themselves reflected in the experience of moving through a globalized world.

Through both living in and reflecting on this process, we show how our experiences provide us with new, intercultural “worlds under construction.”

This study explores the different learning practices of Chinese incubators in Chongqing and Chengdu and delves into how these “learning huddles” influence incubatees' absorptive capacity (the ability to apply knowledge) to improve their chance of success (sustainable growth).

This explorative study uses a qualitative case study approach by means of semi-structured interviews with business incubation managers and incubatees across three business incubators in Chengdu and Chongqing. The data are transcribed, coded and analyzed using an analytic map for the explanation of building and reflecting on the theoretical propositions, leading to a further understanding of the “learning huddle” mechanism.

The study finds that incubatees perceive that their absorptive capacity is increased through vicarious informal learning practices that promote access to networks and thereby builds social capital to improve their likelihood of success.

This study has limitations in sample size and design. The explorative case study approach uses a nonrandom case selection of three incubators in Chongqing and Chengdu and has a limited number of interviewees, which may lack representation of the general Chinese business incubation population and may not sufficiently be generalized beyond the sample itself.

These findings have important implications for business incubation programs. Business incubators that build learning huddles (networks) create a nurturing shared learning environment, which is suitable for incubatees to collectively absorb knowledge at the early stage of their life cycle and improve their likelihood of sustainable growth.

Since this study is limited to a Chinese context, it is also hoped that future researchers use the typology of business incubator learning practices to explore cross-culture variables, as these may influence the business incubation operations and performance.

This study adds to the discussion on how collective learning practices facilitate absorptive capacity and build social capital, which in turn improves incubatees' chance of sustainable growth and as such the authors hope that the learning practice's typology and how incubatees determine their success stimulates further research for measuring the likelihood of incubatees sustainable growth.

In recent years multi‐cultural practices and values have become significantly conspicuous in corporate business. Cultures and managerial values become co‐terminous when organisations cross boundaries. The synergy between corporate culture and managerial values institutes cross‐cultural practices garnering effective strategic options, helping to perform a set task successfully. This has a far‐fetching effect on what people in different cultures perceive and how these cultural values affect business affairs in an altogether different environment. In essence, organisational practices are based on culture and most organisations avoid cultural risks to manage their businesses. Skills, capabilities, knowledge, technology and experiences are better facilitated by a cross‐cultural approach, particularly in geo‐centric organisations. This paper aims to discuss the phenomenon as a global norm, with the implication of its effect on business practices.

The approach adopted in this paper is based on the critical review and discussion of extant literature emphasising the effect of cross‐culture on business practices in a culture‐specific environment.

The paper illustrates how business practices and managerial values are functional to cultural synergy.

Irrespective of the significant effect of cross‐culture on business practices, it has been challenged by many contradictions, paradoxes and conflicts that have not been reviewed in this paper.

The paper outlines the interconectedness of cross cultural business practices and managerial values.