When does Christian religion matter for entrepreneurial activity?:the contingent effect of a country’s investments into knowledge

This study furthers scholarship on the religion-entrepreneurship link by proposing that (1) aspects of a country’s religious profile impact individual entrepreneurial activity differently and (2) that a country’s level of investments in knowledge serves as a contingency factor in this milieu. Our cross-level analyses of data from 9,266 individuals and 27 predominantly Christian countries support the second, but not the first suggestion. The study contributes to a more nuanced understanding of religion’s role for entrepreneurship and bridges the literatures on religion and knowledge-based entrepreneurship. Furthermore, the study provides evidence of the effects of religion above and beyond the effects of national culture

Jump To Platform Faster? Gender, Institutional Change, And Pre-entrant Entrepreneurial Attempt

Purpose: The authors enrich and extend the existing institutional anomie theory (IAT) in the hope of sharpening the understanding of the joint effects of selected cultural values and social institutional changes on women\u27s pre-entrant entrepreneurial attempts. The authors theorize that women are culturally discouraged to pursue pre-entrant entrepreneurial attempts or wealth accumulation in a specific culture. This discouragement creates an anomic strain that motivates women to deviate from cultural prescriptions by engaging in pre-entrant entrepreneurial attempts at a faster speed. Building on this premise, the authors hypothesize that changes in social institutions facilitate the means of achievement for women due to the potential opportunities inherent in such institutional changes. Design/methodology/approach: Using a randomly selected sample of 1,431 registered active individual users with a minimum of 10,000 followers on a leading entertainment live-streaming platform in the People\u27s Republic of China, the authors examined a unique mix of cultural and institutional changes and their effects on the speed of women\u27s engagement in live-streaming platform activity. Findings: The authors find support for the impact of the interaction between changes in social institution conditions and cultural values. Unexpectedly, the authors also find a negative impact of cultural values on women\u27s speed of engaging in pre-entrant entrepreneurial attempts. Originality/value: The authors add institutional change to the IAT framework and provide a novel account for the variation in the pre-entrant entrepreneurial attempts by women on the platform

The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making

This study investigates the association of a broad set of variables with the ethical decision making of management accountants in Libya. Adopting a cross-sectional methodology, a questionnaire including four different ethical scenarios was used to gather data from 229 participants. For each scenario, ethical decision making was examined in terms of the recognition, judgment and intention stages of Rest’s model. A significant relationship was found between ethical recognition and ethical judgment and also between ethical judgment and ethical intention, but ethical recognition did not significantly predict ethical intention—thus providing support for Rest’s model. Organizational variables, age and educational level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the accounting profession in Libya. Few significant results were also found for gender, but where they were found, males showed more ethical characteristics than females. This unusual result reinforces the dangers of gender stereotyping in business. Personal moral philosophy and moral intensity dimensions were generally found to be significant predictors of the three stages of ethical decision making studied. One implication of this is to give more attention to ethics in accounting education, making the connections between accounting practice and (in Libya) Islam. Overall, this study not only adds to the available empirical evidence on factors affecting ethical decision making, notably examining three stages of Rest’s model, but also offers rare insights into the ethical views of practising management accountants and provides a benchmark for future studies of ethical decision making in Muslim majority countries and other parts of the developing world

Convergence in international business ethics? A comparative study of ethical philosophies, thinking style, and ethical decision-making between US and Korean managers

This study investigates the relationship among ethical philosophy, thinking style, and managerial ethical decision-making. Based on the premise that business ethics is a function of culture and time, we attempt to explore two important questions as to whether the national differences in managerial ethical philosophies remain over time and whether the relationship between thinking style and ethical decision-making is consistent across different national contexts. We conducted a survey on Korean managers’ ethical decision-making and thinking style and made a cross-cultural, cross-temporal comparison with the results presented by previous studies that surveyed Korean and US managers with the same questionnaire at different points in time. Our analysis revealed that Korean managers have become more reliant on rule utilitarianism for ethical decision-making over the last two decades, which is dominantly used by US managers, corroborating our convergence hypothesis built on social contracts theory. However, as opposed to previous research, we found that managers with a balanced linear and nonlinear thinking style do not necessarily make more ethical decisions compared to those with a predominantly linear or nonlinear thinking style. This study contributes to international business ethics literature by presenting a theoretical framework that may explain the convergence of ethical philosophies employed by managers in different national contexts over time, and that the relationship between thinking style and managerial ethical decision-making may not be universal, but contingent on contextual factors

Societal-level versus individual-level predictions of ethical behavior: a 48-society study of collectivism and individualism

Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to explaining variance in ethical behaviors than do values at the societal-level. Implicitly, our findings question the soundness of using societal-level values measures. Implications for international business research are discussed

University departments and entrepreneurial intentions:a cross-level analysis

The authors argue that the university setting can directly influence the likelihood that students identify and exploit opportunities as well as their entrepreneurial intentions. It examines the influence of the organizational context on individual behavior with the goal of understanding how effective initiatives to encourage academic entrepreneurship are. The impact of entrepreneurship education, entrepreneurship support programs and industry connections on students' entrepreneurial intentions are expanded. Findings suggest that academic entrepreneurs are more likely to come from universities having intensive industry ties than from other institutions

Establishing Organizational Ethical Climates: How Do Managerial Practices Work？

[[abstract]]Over the past two decades, Victor and Cullen’s (Adm Sci Q 33:101–125, 1988) typology of ethical climates has been employed by many academics in research on issues of ethical climates. However, little is known about how managerial practices such as communication and empowerment influence ethical climates, especially from a functional perspective. The current study used a survey of employees from Taiwan’s top 100 patent-owning companies to examine how communication and empowerment affect organizational ethical climates. The results confirm the relationship between these two managerial practices and organizational ethical climates. We discuss our results and their implications for both future academic research and practice