Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting...

Persistent differences in the level of business ownership across countries have attracted the attention of scientific as well as political debate. Cultural as well as economic influences are assumed to play a role. This paper deals with the influence of cultural attitudes towards uncertainty on...

Guided by Hofstede's (Culture's consequences: Comparing values, behaviors, institutions, and organizations across nations, 2001) cultural value of uncertainty avoidance, this study tests whether the effect of concrete vs. abstract CSR campaign messages on attitude toward the company and purchase...