...Emmanuel C. Mamatzakis; Lorenzo Neri; Antonella Russo Purpose This study aims to examine the impact of national culture on classification shifting in Eastern European Member States of EU Eastern European countries (EEU) vis-à-vis the Western Member States of EU (WEU). The EEU provides...

... only This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). The Hofstede–Gray and Huerta et al. (2013) models were used to collect data on language and accounting culture. Paired...

... performance reporting (MPR) in Ghana and applied a national social-cultural framework to understanding the MPR practices. It is a qualitative study based on responses from mid-level managerial employees within the top companies in Ghana dubbed Ghana Club 100 (GC100). GC100 includes a balanced mix...

... company (Delta Lanka) of a multinational corporation (MNC) is shaped through the interplay between external institutional influences via global prescriptions stemming from the parent company culture and localisation needs as suited to cultural context of the operating company through the agency...

...Ana C. Silva; Oswaldo Lorenzo; Gonzalo Arturo Chavez Purpose – This paper aims to identify the relationship between national culture, enterprise application (EA) implementations and firm value for a sample of the largest and most actively traded firms in Japan, the United Kingdom and the USA...

...Dr Nicholas Koumbiadis, Dr John O. Okpara and Dr Ganesh M. Pandit; John O. Okpara Purpose – The purpose of this study is to examine the relationship between culture and managers attitude towards business ethics in Nigeria. Several studies have recognized that culture affects ethical behavior...