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The purpose of this paper is to review whether culture affects accounting students’ learning processes to identify practical guidance for accounting educators facing a culturally diverse classroom. In spite of a significant literature thread in accounting education on student learning, relatively, little emphasis has been placed on culture-specific learning differences. The literature gap is particularly acute with respect to practical culture-specific guidance for accounting educators. This paper is organized along three primary inquiries into the role of culture in accounting education: first, do we know if culture impacts learning? Second, how much do we know about culture-specific learning styles in the accounting field? Third, what implications do culture-specific learning styles carry for accounting educators?

Initially, the author surveys culture-specific learning styles literature, after which a more in-depth analysis of accounting-specific literature is conducted. The author then provides a synthesis of the literature followed by a discussion of the implications for accounting educators.

Culture-specific learning styles carry several implications for educators such as problems associated with overloading short-term memory, the importance of prior experience and the role of visual prompts and motivation among students and educators.

It is an opportunity for accounting educators to explore practical teaching techniques that address differences in learning styles that result from culture.

Culture-specific learning styles carry several implications for educators. Problems with culture may ultimately be associated with overloading short-term memory. Likewise, prior experience is an important aspect of culture-specific learning and should be recognized by accounting educators. Last, not all motivation need be sourced from the student, and instructors may explore the role of visual prompts when teaching international students.

This paper highlights the importance of culture-specific learning styles research in accounting education and the need for accounting educators to carefully consider cultural implications, as international accounting education standards are pursued. The dearth of research into culture-specific learning styles in accounting education is addressed.

The purpose of this paper is to revisit earlier predictions by Judi Marshall in 1991 to explore whether similar issues were evident in a sample of contemporary female managers.

Qualitative data from six Australian female managers who had participated in a longitudinal study over a period of ten years were examined. Career advancement aspirations and outcomes were compared with those of male managers, and reflections on the managerial role, and organisational practices were sought.

Examples of organisational resilience “to involve women in organisations on equal terms” were evident in all the six female managers in the study. In addition, even when levels of success were achieved, it could be questioned whether these women could be seen as “definers of meaning (or culture)”.

Organisational culture appears to continue to create difficulties for contemporary women in management. A system of accountability is strongly recommended, based on a similar reporting programme adopted by the Equal Opportunity for Woment in the Workplace Agency (EOWA) to measure the equal opportunity programmes on offer in the workplaces of organisations with 100 or more employees.

The paper is highly original as it seeks to compare predictions made by an eminent UK scholar in the field of women in management in 1991 with the experiences of a small sample of contemporary Australian female managers over a ten‐year period in their management roles.

The purpose of this paper is to contribute to a better understanding of the international mobility of mainland students in special administrative regions of China and in places outside China.

There have been studies using the framework of push–pull and reverse push–pull factors to explore the movement of mainland students to North America, Australia, Singapore and Hong Kong. This study follows up by exploring such research directions in Macau, which is another special administrative region of China. Different from previous studies, the sample of this study came specifically from 130 students enrolling in teacher education undergraduate programs in Macau.

In this study, using data collected from questionnaires and interviews, the factors affecting mainland student teachers’ choice of Macau as a place for their undergraduate studies are examined. Other related issues such as the challenges these students face and their intentions after their graduation are also studied.

The data collected for this study were primary and original, drawing specifically from students enrolling teacher education programs. Following the various studies on the global movement of mainland students, this study aimed at understanding mainland students’ mobility pattern in one of China’s special administration regions, Macau. In this regard, cultural identity and cultural factors were considered on top of other factors.

Calls for culture change often result from a desire to change certain behaviours. The purpose of this paper is to summarise some key findings of a five-year investigation into quicker and more affordable routes to creating high-performance organisations. It suggests a practical and cost-effective way of quickly changing the behaviour of key work-groups independently of corporate culture which integrates working and learning and simultaneously achieves multiple corporate objectives.

A programme of critical success factor, “issue” and other surveys was complemented with a five-year evaluation of more recent case studies to understand early adoptions of performance support and to assess their results and implications. The applications examined were discussed with the relevant technical architect and the results obtained corroborated with commissioner/user performance data and/or documented assessments/reactions.

The use of performance support which can integrate learning and working represents an affordable way of changing the behaviour of particular and front-line work-groups independently of corporate culture. Changing a culture defined in terms of deeply held attitudes, values and beliefs is problematic, but required changes of behaviour can often be quickly accomplished using performance support, which can also address particular problems and deliver benefits for multiple stakeholders.

Culture change is neither necessary nor desirable where there are quicker, practical and affordable ways of altering behaviours while organisational cultures remain unchanged. It might also be problematic in organisations that need to embrace a diversity of cultures and encourage a variety of approaches and behaviours across different functions and business units. One can avoid certain general, expensive, time consuming and disruptive corporate programmes in an area such as culture change and adopt a quick, focused and cost-effective alternative that can quickly deliver multiple benefits for people and organisations.

This paper summarises the main findings of an investigation that has identified deficiencies of contemporary responses to a requirement to change certain behaviours that involve seeking to change a corporate culture and questions their practicality, desirability, time-scale and affordability. It presents and evidence-based alternative approach that is more affordable and can more quickly deliver changes of behaviour required and ensure compliance with relevant laws, regulations, policies and codes.

Describes the “tangible culture” approach in promoting culture change, and smoothing the way to successful integration, which consultants and researchers devised to resolve some of the issues IBM faced over the $3.5 billion acquisition of PricewaterhouseCoopers Consulting in 2002.

Details the three concepts – “business practices”, “right vs. right”, and “outcome narratives” – which lie at the heart of the tangible‐culture approach, and some of their practical applications.

Demonstrates that tangible culture specifically targets the culture issues associated with mergers and acquisitions, alliances (e.g. outsourcing), major restructuring (e.g. shared services) and transformation. It can provide the clarity to help companies to reduce their risks and achieve full operations more quickly, while avoiding the delays, strife, additional costs and lost revenues that can erode a business case.

Shows that organizations can now do something about culture clash and no longer need simply to hope for the best.

Accepts that tangible culture is not a silver bullet, and is still proving itself, but advances the view that it is bringing benefits to IBM and to the author's clients.

IT is fitting that a new series of this magazine should be introduced by some reflections on the whole question of book selection, both for the general public and libraries.

This study aims to investigate the influence of the digitalization of corporate social responsibility (CSR) on the sustainable competitive performance (SCP) of small- and medium-sized enterprises (SMEs) in an emerging economy and to examine the moderating effect of digital organizational culture on this relationship.

Data collection was conducted through a survey completed by 311 owners and top managers operating in service, trading and manufacturing sector SMEs positioned within the twin cities of Pakistan. A convenient purposively sampling technique and snowball method were used for data collection, and structural equation modeling was used for data analysis.

The results of this study suggest that CSR digitalization has a markedly positive influence on the SCP. Digital organizational culture appears to moderate these relationships.

This study highlights the importance of considering CSR digitalization and fostering a digital organizational culture for SMEs to achieve SCP. The findings provide valuable insights for strategic decision-makers, including owners, CEOs and senior management of SMEs, to enhance their knowledge concerning how and why a digital organizational culture makes it easier to digitalize CSR activities, with the ultimate objective of ensuring SCP and SME growth. Overall, the findings of this study have practical implications for policymakers and managers in SMEs as they can promote the adoption of digital technologies in CSR initiatives and develop a digital organizational culture within the organization. This would contribute to enhancing the SCP of SMEs. Thus, this research is beneficial for business actors, policymakers and researchers seeking to enhance SMEs’ SCP.

This study provides valuable guidance to the senior management of SMEs regarding successfully adopting and integrating digital technologies into their CSR practices. This integration can lead to increased social and environmental benefits, which positively impact both business and society. Policymakers can use these findings to develop policies and initiatives to encourage CSR digitalization among SMEs. By providing support and incentives for digital transformation, policymakers can help SMEs adopt digital tools to improve their CSR performance, contributing to economic growth and sustainability.

This study pioneers research on the links between CSR digitalization, digital organizational culture and the SCP of SMEs. This study contributes to the literature by defining CSR digitalization as an antecedent to the SCP of SMEs. In addition, this study underlines the significance of CSR digitalization for the achievement of SMEs’ SCP of SMEs with the moderating role of digital organizational culture. Overall, this study enriches the resource base view literature through empirical evidence.

The purpose of this paper is to identify means and opportunities available to managers in Romanian companies in order to successfully undergo the process of integration in the European Union, by accepting the cultural diversity in the global organization in the twenty‐first century.

The objectives have in view the identification of the characteristics of change in Romanian companies by means of the organizational culture, the development of organizational culture in an unstable, changing environment and the identification of the present values and of those desired by the Romanian employees as managers or subordinates. The practical research took place by means of the questionnaire and the interview used for 26 managers with hierarchical positions in various companies in the city of Iasi. During their careers, they attended at least one “organizational development” course, they used questionnaires for 6 subordinates and are in the stage of research for the processes of product change in the management activities of the organization from the perspective of management culture.

In the end, the observations were made on 84 valid questionnaires and they allowed for the discovery of the ways of understanding and expression of the dimensions of organizational culture at the present moment and of the future level desired by the employees, in their relations with their co‐workers and with the managers in the analysed companies.

The way it was performed, the research allows for a series of common conclusions related to the way in which the management activity is currently conducted, especially in the Romanian companies which functioned under the authority of the state until 1990 and have preserved a series of traditional management mechanisms. Considering the evolution of the Romanian society, the steps that will be taken in knowing and applying the new tendencies and dimensions of management and organizational and individual development, the research will continue in the future, aiming at making suggestions regarding the adjustment capacity of Romanian companies, relating to the organizational culture, among others.

In the organizations which were analysed for the research, the paper identified a preoccupation for the aspects connected to the dimensions of organizational culture and an orientation towards individual and organizational change concerning the “acceptance” of a new system of values.

The choice of the subjects and the conception of the system of values of the organizational culture led to a certain degree of originality of our research, allowing for the offering of necessary information and resources to the interested parties, as well as for the opening of future ways of analysing the change processes which will occur in the management of Romanian companies.

The purpose of this paper is to introduce new perspectives on the job position analysis practice rooted in the traditional person-job fit approach. It highlights selected theoretical assumptions and the case of a company challenged by hidden cultural constraints on the work environment. The author attempts to show how human resources management may benefit from incorporating the aspect of cultural traits in job position analysis. Next, the author provides a regulatory definition of a job position culture, followed by practical guidelines to facilitate a better person-job fit across various work environments.

The paper opts for a conceptual contribution by introducing a new term “job position culture” as, companies are challenged by new management difficulties when creating universal job position descriptions and a better person-job fit. The paper highlights the need of including additional, cultural aspects of the work environment to better manage organizational change.

The paper shows how cultural traits could be implemented in human resources management such as recruitment and selection, as well as efficient job position management. A regulatory definition of job position culture is proposed, and some practical implications for a more complete organizational change management in job cultures.

The regulatory definition for the job position culture, presented in the paper, is at the preliminary and theoretical stage. It requires being operationalized and implemented it in each job analysis case.

The new, cultural perspective on the job analysis may serve for the more adequate fit of personnel to the work environment and better manage organizational change including distinct job cultures.

The cultural perspective on a job analysis may serve a more adequate fit and work satisfaction of workers resulting in job attachment and better work performance.

The paper shows the need to study additional work environment traits on the bases of the regulatory definition of job position culture.

This paper aims: to provide practical insights into how organisations can become more customer‐focussed; to share with researchers and organisations a framework that can be used to research “customer focus culture” and assess an organisation's level of customer focus; to describe how New Zealand's first consortium approach to benchmarking was managed so that others interested in planning a consortium study can learn from this experience.

The benchmarking study was conducted by member organisations of the New Zealand Benchmarking Club and facilitated by a doctoral student from Massey University's Centre for Organisational Excellence Research. The methodology involved conducting an extensive literature review to identify national and international best practices in customer focus, developing a survey that was completed by 32 potential best practice organisations, and selecting seven of these organisations for a best practice visit.

A framework for the examination of customer‐focused culture was developed and the findings from the study reveal practical “new” insights into best practices in customer focus.

Benefits would have been gained from extending the study to include a larger international group seeking further examples of good‐to‐best practices.

Insights into how organisations can become customer‐focused; a framework that can be used by researchers to research “customer focus culture” and by organisations to assess their level of customer focus; insights into how to run a benchmarking study.

This paper reports on the first consortium approach to benchmarking that has been used within New Zealand; it shares some of the latest best practices in customer focus; a customer focus culture framework has been developed – the first of which the authors are aware.