Forthcoming Articles

International Journal of Cultural Management

International Journal of Cultural Management (IJCultM)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Cultural Management (2 papers in press)

Regular Issues

  • The Influence of Language Structure on Earnings Quality: The Moderating Effect of Firm Size   Order a copy of this article
    by Adem Abdellatif, Raida Chakroun 
    Abstract: This research examines how national culture, interpreted through the lens of future time reference (FTR), influences earnings quality. Investigating a large sample of companies around the world across 30 countries from 20202023, we find that managers who speak languages with a strong FTR exhibit a greater tendency to engage in both accrual-based and real earnings management. These conclusions remain consistent across multiple robustness tests. In addition, the results imply that the effect of FTR on earnings management is contingent upon the size of the firm, which acts as a moderating variable. Our research calls for increased awareness of earnings management, particularly in countries with strong FTR languages and among smaller firms, while also encouraging the exploration of cultural dimensions beyond traditional frameworks.
    Keywords: Earnings management-National Culture-Future time reference-Firm size-Internationalization.
    DOI: 10.1504/IJCULTM.2025.10075577
     
  • Enhancing Competitiveness Through Cultural Diversity: A Comprehensive Review Of Company Practices   Order a copy of this article
    by Pallavi Jaggi 
    Abstract: The aim of this research is to consolidate the diverse literature on cultural diversity and provide insights into potential future directions for cultural diversity management research. This study examined a range of conceptual and empirical research on cultural diversity and its effects utilising the body of work that has been released between ‘2000 and 2023’. It is evident from this review that one can comprehend the contemporary consequences of cultural variety. The review’s conclusions indicate that several studies on diversity and its outcomes during the previous few years exist. More research is required to contribute to the body of knowledge on diversity in the future, particularly as it relates to cultural diversity in the workplace. The primary objective of the article is to conduct a thorough literary analysis and highlight varying perspectives on cultural diversity. The theoretical insights offered by this work are crucial for managing diversity and creating diverse companies.
    Keywords: culture diversity; culture diversity management; dimension; employee performance.
    DOI: 10.1504/IJCULTM.2024.10067832
     

 

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