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Purpose

This study aims to examine the theoretical and epistemological assumptions that underlie strategic decision-making in small-medium enterprises (SMEs) relationships by examining the different organizational frames of reference (OFoR) used in two different cultures – Japan and Qatar.

Design/methodology/approach

The data were collected from a self-administered questionnaire. The data analysis was conducted on three stages; confirmatory factor analysis, Indices calculation and cluster analysis to examine the cross-national differences in various FoR.

Findings

Results reveal that SME managers in both Japan and Qatar exhibit aspects of all four OFoR types, but with notable differences in dominant frames by country. This indicates a blend of universal and culturally specific factors shaping strategic decision-making across the two regions.

Originality/value

By being the rare studies to directly compare OFoR in SMEs across distinct cultural settings, this research contributes a novel perspective on cross-cultural strategic frameworks in SME environments. The findings deepen understanding of how cultural context shapes strategic frames, offering valuable insights for scholars and practitioners aiming to facilitate cross-cultural collaboration and strategic alignment in multinational SME settings.

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