Search results

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.

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 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.

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.

Diverse cultures may make people behave differently and this, in turn, can impact project management. While the relationship between culture and project success has been widely explored, there is a need of addressing the gap in the relationship between culture and project management performance outcomes, that is, the performance in implementing project management processes and practices. The purpose of this paper is to investigate this gap by studying the role of cultural dimensions on project management performance.

An explorative survey including 200 observations relating to the experiences of project managers with a big experience on projects involving many different national cultures has been conducted to collect primary data on the relationship between the nationality observed and the project management performance outcomes shown. Nationality has been used as a proxy to link individual cultural dimensions and project management performance.

The results of this paper show that individualism impacts project dynamics and project control positively. Moreover, masculinity impacts project dynamics positively, and uncertainty avoidance impacts project control negatively. When recognized, different cultural dimensions can drive project management performance outcomes. The increasing awareness on this topic can be a valid instrument to control the cultural effect and take advantage of it to enhance project success.

This study contributes to the theory of project management by recognizing linkages between cultural dimensions and project management performance. Moreover, this study overcomes the concept of nationality, focusing on individuals and their unique set of cultural dimensions.

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

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.

This study generates an aggregated overview of the literature on national culture and entrepreneurship (NC&E). The aim is to map the NC&E field via a systematic literature review of 130 articles published in refereed academic journals up to the end of 2022

Two different citation analysis methods are used: bibliographic coupling and co-citation

The results include the most influential studies, top-cited references and journals, and five major thematic clusters. The latter are (1) cultural models, frameworks and case studies; (2) social entrepreneurship, perceived barriers and entrepreneurial intentions; (3) institutions and sociocultural environments; (4) entrepreneurial orientation, cognition and networks; and (5) economic growth, entrepreneurial activity and firm performance

In contrast to previous NC&E literature reviews, this research employs a combination of bibliographic coupling and co-citation analysis. The findings offer a clearer understanding of the intellectual structure of this field and suggest new avenues for future investigations, including several relationship links with the resource-based view

Global adoption of the internet and mobile usage results in a huge variation in the cultural backgrounds of consumers who generate and consume electronic word-of-mouth (eWOM). Unsurprisingly, a research trend on cross-cultural eWOM has emerged. However, there has not been an attempt to synthesize this research topic. This paper aims to bridge this gap.

This research paper conducts a systematic literature review of the current research findings on cross-cultural eWOM. Journal articles published from 2006 to 2021 are included. This study then presents the key issues in the extant literature and suggests potential future research.

The findings show that there has been an upward trend in the number of publications on cross-cultural eWOM since the early 2010s, with a relatively steeper increase toward 2020. The findings also synthesize cross-cultural eWOM research into four elements and suggest potential future research avenues.

To the best of the authors’ knowledge, there is currently no exhaustive/integrated review of cross-cultural eWOM research. This research fills the need to summarize the current state of cross-cultural eWOM literature and identifies research questions to be addressed in the future.

El boca a boca electrónico cross-cultural: una revisión sistemática de la literatura

La adopción global de Internet y los móviles da lugar a una enorme diferencia en el origen cultural de los consumidores que generan y consumen el boca a boca electrónico (eWOM). No es de extrañar que haya surgido una tendencia de investigación sobre el eWOM transcultural. Sin embargo, no se ha intentado sintetizar este tema de investigación. El objetivo de este artículo es subsanar esta carencia.

Este trabajo de investigación realiza una revisión bibliográfica sistemática de las investigaciones realizadas sobre eWOM transcultural. Se incluyen artículos de revistas publicados desde 2006 hasta 2021. A continuación, el estudio presenta las cuestiones clave de la literatura existente y sugiere posibles investigaciones futuras.

Los resultados muestran que ha habido una tendencia al alza en el número de publicaciones sobre eWOM intercultural desde principios de la década de 2010, con un aumento relativamente creciente hacia 2020. Los resultados también sintetizan la investigación sobre eWOM intercultural en cuatro elementos y sugieren posibles vías de investigación futuras.

Actualmente no existe una revisión exhaustiva/integrada de la investigación sobre el eWOM cross-cultural. Esta investigación satisface la necesidad de resumir el estado actual de la literatura sobre eWOM cross-cultural e identifica las cuestiones de investigación que deben abordarse en el futuro.

跨文化电子口碑研究：系统性文献回顾

摘要

在互联网全球化以及移动手机的广泛使用的背景下, 不同文化背景的消费者都在贡献电子口碑（eWOM）。这使得电子口碑存在文化差异。然而, 还没有人试图对这个研究课题进行综合分析。本文的目的就是要弥补这一空白。

本研究论文对目前关于跨文化eWOM的研究成果进行了系统的文献回顾。包括2006年至2021年发表的期刊文章。然后, 本研究提出了现有文献中的关键问题, 并提出了潜在的未来研究。

研究结果显示, 自2010年初以来, 关于跨文化eWOM的出版物数量呈上升趋势, 到2020年时增幅相对较大。研究结果还总结了跨文化eWOM研究的四个要素, 并提出了潜在的未来研究途径。

目前还没有关于跨文化eWOM研究的详尽/综合的回顾。这项研究填补了总结跨文化电子WOM文献现状的需要, 并确定了未来要解决的研究问题。

This article analyzes the relationships between different conceptions of time, socioeconomic development and cultural values.

We focus on three major aspects of time, namely, 1) duration, 2) orientation and 3) tempo. Furthermore, we draw on modernization theory to distinguish between agrarian/traditional and industrial/modern societies and their respective cultural values.

Analyses indicate that agrarian/traditional societies with cultural values such as collectivism, survival, religiosity and hierarchical structures are marked by subjective/cyclical/inaccurate, past-oriented and slow-paced conceptions of time. In contrast, industrial/modern societies with cultural values such as individualism, self-expression, secularism and egalitarianism are marked by objective/linear/accurate, future-oriented and accelerated conceptions of time.

This paper introduces an original conceptualization of the three dimensions of time – duration, orientation and tempo – previously overlooked in the literature. Additionally, it provides an in-depth and comprehensive analysis of the relationships between time, culture and socioeconomic development.

This cross-culture study aims to investigate how two cultural values, collectivism (COL) and long-term orientation (LTO), integrate with each other to trigger green consumption.

Using data from three consumer surveys in Vietnam, South Korea and Poland, this study employs polynomial regression with response surface analysis as a methodological approach to assess the complementary, balanced and imbalanced effects of cultural dimensions (COL and LTO) on consumers' green purchase intention (GPI) and behaviors.

First, this study found that, in Vietnam, both COL and LTO had a significant positive effect on GPI. However, only COL demonstrated a significant effect on GPI in South Korea and Poland. Second, this study also revealed that, in all three countries, when COL and LTO were in agreement, the degree of GPI was higher when COL and LTO were higher. The findings also showed that an increase in the imbalance between COL and LTO integration in the Vietnam sample led to a decrease in consumers' GPI. However, this relationship was insignificant in the South Korea and Poland samples.

This study enriches the understanding of green purchase behavior (GPB) and its underlying cultural factors within a cross-cultural framework. In particular, it enhances the knowledge of the debated relationship between different facets of cultural values (specifically, COL and LTO) and pro-environmental behavior, shedding light on this complex relationship in the context of the three different countries.