Purpose – The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’...

Purpose – To test the effects of ownership structure on the strategy and performance of former state‐owned enterprises (SOEs) in China. Design/methodology/approach – Based on a sample of the former state‐owned manufacturing firms listed on the Chinese Stock Exchanges before 1995, we...

One of the most important cultural values in Chinese societies is family‐oriented collectivism. This cultural value has had much impact on the structures and strategies of overseas Chinese firms. Influenced by this cultural value, traditional Chinese firms prefer family ownership and stress...

Past research has suggested the influence of family‐oriented collectivistic culture on the behavior and performance of traditional Chinese manufacturing firms. However, insufficient empirical research has been conducted to empirically test the influence. More importantly, insufficient research...