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This article reviews research published in secular management journals that examines what the world’s largest religions (Buddhism, Christianity, Confucianism, Hinduism, and Islam) say about management. In terms of how religion informs management, the literature identifies two basic means: (1) written scriptures (e.g., Analects, Bible, Quran) and (2) experiential spiritual practices (e.g., prayer, mindfulness). In terms of what religion says about management, the emphasis tends to be either on (1) enhancing, or (2) liberating mainstream management. Studies based on scriptures typically either enhance or liberate management, whereas empirical research based on spiritual disciplines consistently point to liberation. Implications are discussed.

The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.

The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.

Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.

This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

Despite its central importance in nearly all societies, religion has been largely neglected in the study of organizations and management. In this introduction to the volume on religion and organization theory, we argue that such neglect limits unnecessarily the relevance and scope of organization and management theory (OMT) and that there is therefore great value in connecting organizational research with a deeper appreciation and concern for religion. We begin by speculating about some of the reasons why organization and management theorists are hesitant to study religion, and go on to discuss some nascent points of contact between religion and OMT. We conclude with a discussion of the articles in this volume, which represent an attempt to remedy this unfortunate blind spot within OMT scholarship.

This study aims to investigate the impact of the development of high-speed rail (HSR) network on earnings management, especially on the trade-off between the usage of accruals-based earnings management (AM) and real earnings management (RM) techniques, and consequently, examines the extent to which the HSR network–earnings management nexus is moderated by governance and religion factors.

Using a sample of Chinese A-listed firms over an 11-year period, this study uses regression techniques as the baseline methodology while controlling for industry and year-fixed effects. The authors also use endogeneity tests (including instrumental variable method, Generalized Methods of Moments estimation and difference-in-difference) and different robustness checks.

The key findings are threefold. First, the HSR network development reduces AM. This suggests that the presence of HSR network is effective in reducing information asymmetry. Second, the use of RM technique increases with the HSR network development. This indicates that managers do not seem to engage in less earnings management with the HSR network development but instead appear to switch from the easy-to-detect AM to the more costly RM approach. Finally, the HSR network and earnings management nexus is moderated by governance and religion factors.

This study provides new evidence on the trade-off between AM and RM by managers and pioneers in examining the impacts of governance and religion factors on the relationship between the HSR network and the trade-off of earnings management techniques.

This paper aims to explore the changing nature of religion (also described in terms of faith or spirituality) as experienced in the USA, particularly regarding the interrelationship between business and religion within the contexts of culture, law and management. With a solid understanding of these subjects, business leaders, judges and public policy officials will be able to more effectively deal with issues arising from a more religious workplace.

This paper begins by examining the religious nature of the USA, with attention paid to the embrace of religious tolerance from a cultural perspective and religious liberty from a legal perspective. The piece then looks at the characteristics associated with religious vibrancy. Then, the paper delves into the impact of religion on business, both yesterday and today. Legal and managerial literature, studies and perspectives are used to determine how business can respond and perhaps even embrace a more religious business environment.

After describing and critiquing cultural, legal and managerial dimensions associated with an increasingly religious business environment at worker and owner levels, this paper suggests there exists currently an adequate legal structure to serve the needs of religious workers and owners, if properly managed. More research is needed to find solutions to situations where competing interests conflict, but this paper provides a foundation upon which further study can be conducted.

This paper draws from cultural, legal and management sources to provide an understanding of the current religious environment facing business, legal and public policy leaders.

Since the beginning of the twenty-first century, human resource management (HRM) has entered into a somewhat strained relationship with religious diversity. In France, the need to deal with demands for recognition of faith practices has led to the compilation of new guides to the management of religious diversity. Is religious identity a new dimension of HRM in France?

The paper begins with an examination of some examples of these documents produced by large French companies. It is revealed that they contain a set of recommendations leading to differential management of the various religious identities.

Incorporating such a practice into an HRM strategy is a mixed blessing, bringing with it both hopes and risks. On the one hand, it may help to maintain equality and boost firms’ economic performance. On the other hand, however, it may also compromise group cohesion and disrupt social ties.

In view of these contradictory tendencies, the paper concludes by asking whether the principle of secularism should be extended to the management of HR.

Religious institutions can affect organizational practices when employees bring their religious commitments and practices into the workplace. But those religious commitments function in the midst of other organizational factors that influence the working out of employees’ religious commitments. This process can generate varying outcomes in organizational contexts, ranging from a heightened effect of religious commitment on employee behavior to a negligible or nonexistent influence of religion on employee behavior. Relying on social identity theory and schematic social cognition as unifying frameworks for the study of religious behavior, we develop a theoretically informed approach to understanding how and why the religious beliefs, commitments and practices employees bring to work have varying behavioral impacts.

This study aims to provide a theoretical account of the nexus of religion and entrepreneurship in hospitality and tourism (H&T) by considering the influences of religion on entrepreneurial motivation, acquisition of resources for entrepreneurship and entrepreneurial behaviour.

The authors synthesise research and theory on religion and entrepreneurship and apply it within H&T, taking into account the specificities of the industry. Specifically, they pooled together relevant theory and empirical research findings which they summarised to identify points of convergence and divergence, before refining the data to allow for further theoretical insights to be gained.

The authors suggest that religion may positively or negatively influence entrepreneurship; in particular, they identify various modes of religion influences, which offer insights into how religion may encourage, sustain and amplify entrepreneurship or alternatively inhibit entrepreneurship.

Religion offers an important yet underused lens for understanding the activities and mechanisms influencing entrepreneurship in the rapidly evolving H&T industry. This study identifies different aspects of the two multidimensional and interdisciplinary concepts of religion and entrepreneurship and offers new insights into the relationship between the two within the context of H&T.

One might begin by clarifying the title, which could as well have read: A Hindu Perspective on Religion and Management. It could of course be argued that there are good prudential reasons for preferring the word “spirituality” to “religion.” In a recent probe of the attitudes of several hundred managers, only 30% had a positive view of religion and spirituality. More than half, 60%, had a positive view of spirituality and a negative view of religion.¹ In the case of Hinduism, however, although prudential concerns apply, other reasons also come into play. It could be plausibly argued that Hinduism is better described as a “spirituality” or “wisdom”² rather than religion in the Western sense, a tendency which is already apparent in attempts to describe it as a “state of mind,”³ and even the “mind of India.”⁴ The title, therefore, appropriate as it is, is particularly apposite in the case of Hinduism.⁵ Thus, rather than why spirituality, the first question one must address is: What is Spirituality?