Global Business Research Articles

The Integration of English Language Skills in Business Education: Insights from Accounting in the Saudi Context

ABSTRACT This study investigates the integration of English language skills in Saudi Arabian accounting education by employing a quantitative descriptive research design to examine faculty and student perceptions. Data were collected through validated questionnaires, distributed electronically to 18 faculty members using convenience sampling and 167 students using stratified sampling, ensuring diverse representations across gender, academic levels, and professional experience. Descriptive and inferential statistical analyses were conducted to evaluate perceptions and identify potential differences across demographic variables. Descriptive statistics provided mean scores and levels of agreement for various aspects of English integration, while independent sample t-tests and one-way ANOVA assessed differences based on gender, education level, experience, and university level. The findings revealed high faculty satisfaction with English integration but identified moderate perceptions of its implementation, particularly regarding assessment and curriculum design. Students expressed very high appreciation for English language integration, emphasizing the necessity for additional resources and practical applications to enhance their academic and professional preparedness. No statistically significant differences were observed in faculty perceptions across demographic groups or student perceptions across academic levels, suggesting consistent views shaped by institutional policies and practices. These findings reaffirm the importance of English proficiency in preparing students for global business environments, highlighting the need for enhanced instructional strategies and resources. Future research should investigate the long-term impacts of language integration and extend its focus to other business disciplines to provide a comprehensive understanding of its role in education.

Anglicisms as a Tool for Adaptation to the Economic Realities of Modernity: Management Terminology.

Examines modern management terminology, especially the role of Anglicisms in this context, that is, how Anglicisms contribute to the adaptation of management to changing economic conditions, enrich its vocabulary and simplify communications in the business environment. Specific examples of Anglicisms, their significance and influence on modern management are considered. Anglicisms play a significant role in the adaptation of management to new economic realities, ensuring effective communication and rapid adaptation to changing requirements in the global business environment. They not only enrich the business vocabulary and provide a single professional language, but also reflect the influence of international trends, innovations and technological progress on the sphere of management. Anglicisms are becoming an integral element of adaptive management, contributing to the flexibility and competitiveness of modern organizations in the rapidly changing world of business. The results of the study will help to better understand the role of Anglicisms in modern business practice and their significance as a tool for adaptation to new economic realities. Key words: Anglicisms, Anglicisms in the field of management, business terminology, terminology of management processes, management terminology.

International business education experiences through temporary learning environments: evidence from Atlantic Canada

Purpose International environments introduce a number of learning-related barriers for students endeavoring to understand global business practices. One way in which these obstacles can be addressed is through participation in temporary learning environments (TLEs), such as trade fairs and similar events. This paper aims to examine how international trade missions (ITMs) – a type of short-term, study-abroad experience – were used as TLEs by students at an Atlantic Canada university as part of their EMBA curriculum to gain practical experience in international business environments. Design/methodology/approach This study explores the ways in which students benefitted from participation in the ITMs and resulting TLEs. Accordingly, an online survey that explored export-related issues and learning outcomes was administered to EMBA students who participated in this program to ascertain the ways in which these events furthered their educational experience and how the ITMs enabled them to perceive challenges and strategies related to international market expansion. Findings A survey of ITM participants revealed that students gained insights into firm-level barriers to internationalization in addition to a practical understanding of general challenges in international trade. At the same time, some observations suggested that more emphasis could be placed on pre-trip preparations and post-trip networking. The paper concludes with discussions on how short-term study abroad opportunities can serve as TLEs, in addition to proposing future ways in which the ITMs could provide even more experiences for the students. Originality/value The value-added from this paper is found in two ways. The first is to illustrate how ITMs can be a form of a TLE for students. The second, linked contribution, is to reinforce and to provide further evidence on how the TLEs – a short study-abroad opportunity – can be an environment in which students obtain valuable, hands-on international business experience.

Influence Tactics of Leaders: The Role of Ray Kroc’s Transformational Leadership in Shaping McDonald’s Organizational Culture and Global Success

Leadership plays a central role in determining organizational success, especially in the context of competitive global business. Ray Kroc, the figure behind McDonald’s success, is known as a transformational leader capable of turning a small restaurant into a leading global fast-food chain. This study aims to analyze the application of the Model of Power and Influence in Kroc's leadership, particularly in building an organizational culture based on innovation, efficiency, and adaptability. Using a literature review approach, data were obtained from scientific journals, books, and credible reports. The analysis shows that Kroc integrated influence tactics such as rational persuasion, inspirational appeals, and consultation to create commitment, compliance, and overcome resistance within the organization. Innovations such as the Speedee Service System reflect a rational persuasion approach that enhanced operational efficiency. Inspiration was instilled through core values such as Quality, Service, Cleanliness, and Value. Consultation with franchise partners ensured local adaptation without sacrificing global standards. As a result, McDonald’s achieved customer loyalty, employee compliance, and consistent global expansion. Kroc's transformational leadership demonstrates how the application of the Model of Power and Influence can create a highly competitive organizational culture and long-term sustainability. This study emphasizes the importance of combining vision, strategy, and influence tactics in building a successful global organization.

Branding in an Online Selling Era: The Interaction and Performance Enhancement Effects of E‐Marketing and Branding for Commercial Farmers in China

ABSTRACTAs internet and communication technologies reshape global business, a critical question arises: to what extent do traditional marketing strategies contribute to success in the online selling era? Examining the challenges posed by e‐commerce to conventional branding, the study employs a simultaneous equation model based on the control function to explore how the interaction between branding and e‐marketing influences business performance in the agricultural sector, using a large sample of 3291 commercial farmers in China. Our results show a positive effect of e‐marketing on business performance whilst the branding effect is found to be not significant. The analysis also uncovers a significantly positive interactive relationship between branding and e‐marketing. These findings challenge previous studies that reported positive effects of branding on business performance but did not account for confounding factors, such as e‐marketing strategies. Our findings highlight the interconnectedness of branding and e‐marketing, reflecting the real‐world case that most commercial farmers in China are keen on e‐marketing while the attractiveness of branding is flatting out.

Supply chain risk transmission monitoring based on graphic evaluation and review technique.

In the supply chain context, risk events can accumulate, amplify, and mutate as they spread through the supply chain network structure. This can lead to significant losses for supply chains and global businesses. Therefore, monitoring supply chain risk is crucial to ensure the smooth operation of the supply chain. To address this issue, our study focuses on the DongNan automobile manufacturing supply chain and examines the monitoring of lead time risk. We use the graphic evaluation and review technique (GERT) to characterize the topology of the risk transmission network in the supply chain and construct a supply chain risk transmission model. We then use the change-point control chart to monitor risk factors, specifically delayed lead time. Our study includes a case study that demonstrates the effectiveness of the change-point control chart in signaling and accurately estimating the change point and out-of-control stage in terms of performance indices. We also investigate the impact of mis-specified risk function parameters on the chart's performance, finding that it remains relatively stable. Overall, the change-point control chart is an effective tool for monitoring supply chain risk, and its monitoring effect is relatively stable.

Exploring Cyber Insurance: A Strategic Shield against Modern Threats

In today’s digitally transformed global business ecosystem, organizations face unprecedented cybersecurity challenges that threaten their financial stability and reputation. As technological vulnerabilities grow increasingly complex and pervasive, cyber insurance has become a critical tool for risk mitigation. It provides comprehensive financial protection and robust support against the evolving landscape of digital threats. This research paper examines the multifaceted dimensions of cyber insurance by synthesizing theoretical insights and practical considerations. It explores the complex ecosystem of cyber insurance, focusing on its two primary coverage types: first-party protection, which addresses direct organizational losses, and third-party coverage, which manages external liabilities. Through a systematic analysis, the study delves into the fundamental components of cyber insurance, the intricate dynamics of the market, rigorous assessment methodologies, and its strategic importance within modern organizational risk management frameworks. The paper concludes by highlighting the potential of cyber insurance to do more than merely protect organizations. It argues that cyber insurance can actively support sustainable digital transformation, making it a crucial enabler of organizational resilience in an era of persistent and evolving technological challenges

Cross-cultural communication in global business

The effectiveness of cross-cultural communication is crucial in today's globalized business environment, where advances in transportation and technology have expanded possibilities for international operations. The importance of cross-cultural communication in overcoming barriers and gaining opportunities within the global business arena is examined. The impact of cultural dimensions, styles of communication, and non-verbal cues on interactions across different cultures is analyzed. Critical elements such as globalization, workforce diversity, decision-making processes, risk management strategies, and conflict resolution techniques are explored to drive home the strategic importance of cross-cultural competence in attaining organizational success. The study explores the impact of cultural norms, such as individualism versus collectivism, hierarchical structures, and the concept of politeness, on communication practices using theoretical frameworks like Hofstede's cultural dimensions and Hall's high-context and low-context models of communication. Additionally, it evaluates the role of technology and digital platforms in either facilitating or hindering cross-cultural interactions. The research proposes pragmatic strategies, such as cross-cultural training, conflict resolution techniques, and inclusive communication, toward better organizational performance and increased global competitiveness. This study provides important lessons for enterprises, scholars, and practitioners alike by identifying common barriers, such as linguistic differences and cultural misunderstandings, and by offering practical advice. It is oriented toward an increase in cultural sensitivity and inclusivity that will prepare organizations to navigate cultural complexity, reduce risks, and capitalize on the opportunities in global markets to achieve sustainable development and success.

Impact of Haikal Hassan Endorsement on Repurchase Intention of Pizza Hut Muslim Consumers: Mediated by Religiosity

The controversy surrounding Haikal Hassan's endorsement of Pizza Hut products in Indonesia has sparked debates about the intersection of religious influence and consumer behaviour in the Muslim market, particularly following public concerns about the brand's perceived connection to Israel through its parent company's business relations. This situation raises questions about how religious figures' endorsements impact Muslim consumers' purchasing decisions, especially when promoting international food brands that face scrutiny over their global business affiliations. This research aims to quantitatively measure the effect of Haikal Hassan's endorsement on Muslim consumers' repurchase intention for Pizza Hut products, considering religiosity as an intermediary variable. Using a quantitative method with an explanatory design, this research involved 100 respondents of Pizza Hut Muslim consumers in Indonesia, which were determined using a purposive sampling approach. Information was obtained from a structured questionnaire and then examined using Path Analysis with SmartPLS version 4. According to the results, endorsement has a positive and significant effect on repurchase intention but a negative and significant effect on religiosity. On the other hand, religiosity has a negative and significant impact on repurchase intention and also significantly mediates the effect of endorsement on repurchase intention. These findings contribute to the understanding of Muslim consumer behaviour and the role of religiosity in marketing, and this can be a reference for companies in developing more appropriate marketing tactics that are sensitive to the religious values of Muslim consumers in Indonesia.

Unveiling student perceptions: the role of computerised business simulations in fostering psychological empowerment among business students

<p>Psychological Empowerment (PE) is a multidimensional construct critical for understanding how individuals perceive themselves, interact with their environments, and take actions to influence outcomes. While traditionally conceptualised as encompassing intrapersonal, interactional, and behavioural dimensions, this study employs exploratory factor analysis (EFA) to evaluate and refine the theoretical framework for PE. The research aimed to address limitations in existing models, which often overlook the multidimensionality of empowerment, by developing a scale aligned with its three theoretical dimensions. Conducted in the context of the RETO 2024 global business simulation competition, this study surveyed 451 participants from diverse academic and cultural backgrounds, analysing their experiences and perceptions of empowerment. The findings reveal that the empirical data support a two-factor model of PE rather than the originally hypothesized three-factor structure. The intrapersonal and behavioural dimensions converge into a unified factor—Cognitive-Behavioural Empowerment—capturing the interplay between self-perceptions and actions such as decision-making, leadership, and teamwork. The interactional dimension remains distinct, reflecting analytical and contextual skills essential for navigating complex environments. This refinement enhances the theoretical clarity and practical applicability of PE, providing a robust framework for evaluating and fostering empowerment in educational and professional contexts.</p>

Data privacy in the era of AI: Navigating regulatory landscapes for global businesses

The convergence of artificial intelligence (AI) and data privacy has created a pivotal challenge for global businesses navigating complex regulatory landscapes. As AI systems increasingly depend on vast datasets to deliver insights and drive innovation, concerns about data protection, algorithmic transparency, and compliance with privacy laws have intensified. The global regulatory environment, encompassing frameworks such as the European Union’s General Data Protection Regulation (GDPR), California’s Consumer Privacy Act (CCPA), and China’s Personal Information Protection Law (PIPL), presents a fragmented legal landscape that requires careful navigation. This paper examines the multifaceted challenges businesses face in aligning AI adoption with regulatory compliance while maintaining ethical standards. Key concerns include managing cross-border data transfers, ensuring data minimization, addressing algorithmic biases, and safeguarding consumer rights in automated decision-making processes. Furthermore, the need for global harmonization of privacy standards is emphasized, given the inconsistencies in regulations across jurisdictions. Actionable insights are provided for businesses to adapt and thrive in this regulatory environment. These include the implementation of privacy-by-design in AI systems, the adoption of advanced data protection technologies like federated learning and differential privacy, and leveraging AI to enhance compliance processes, such as automated data audits and real-time breach detection. The paper also advocates for collaborative efforts among governments, industry stakeholders, and regulators to establish a cohesive framework for AI and data privacy. By strategically addressing these challenges, businesses can build trust with consumers, mitigate legal risks, and unlock AI’s transformative potential in a privacy-centric era.

Scale development and validation of green country image: focusing on Chinese consumers

PurposeThis study aims to develop and validate a new scale for measuring green country image (GCI). The current country image (CI) concept is recognized as limited in capturing the complexities of consumer perceptions today. By building a GCI scale, this study can provide a more nuanced understanding of how consumers evaluate a country’s image beyond traditional measures. This scale will be a valuable tool for international marketers to develop effective strategies in the 21st century’s dynamic global business landscape.Design/methodology/approachThis study adopts a mixed-methods approach to develop and validate a new scale for measuring GCI. This approach leverages the strengths of both qualitative and quantitative methods to gain a comprehensive understanding of the concept and develop a reliable measurement tool.FindingsA reliable and valid scale was developed to measure the six dimensions of GCI: social green country image (SOGCI), economic green country image (ECGCI), environmental green country image (ENGCI), technological green country image (TEGCI), leadership green country image (LEGCI) and people green country image (PEGCI). In results, the new GCI scale is a six-dimensional, 23-item, five-point scale. An important finding was that these six factors were statistically significant reflective scales.Originality/valueBy developing a validated GCI scale, this study offers valuable insights for international marketers navigating the evolving consumer perceptions of importing countries. This novel scale empowers the international marketers to tailor strategies and target specific markets based on GCI. The mixed-methods approach strengthens the GCI scale’s robustness, making it a significant contribution to both academic research and international marketing practice.

ORGANIZATIONAL AGILITY IN THE ASPECT OF STRATEGIC ADAPTATION IN A CHANGING GLOBAL ENVIRONMENT

The aim of the article is to analyze organizational agility in the context of strategic adaptation of companies to the changing global environment. The hypothesis assumes that organizational agility is a key element enabling companies to effectively adapt to dynamic market, technological and cultural changes. The article conducts a case study of Siemens, which has demonstrated an exceptional ability to flexibly manage resources, quickly respond to changes and implement modern technologies. The Siemens example illustrates how managing cultural diversity, building relationships with business partners and developing advanced risk management strategies contribute to long-term success. The findings indicate that organizational agility is essential to maintaining competitiveness in the global business environment. Recommendations for companies include investing in new technologies, developing diversity management skills, flexibility in the approach to business models and promoting an organizational culture conducive to cooperation and continuous learning.

Metaverse: The Future for Immersive Logistics and International Business Education

ABSTRACT This study seeks to elucidate the motivations for students in Ho Chi Minh City, Vietnam, a developing nation, to adopt metaverse technology for studying logistics and international business courses. This study aimed to develop an innovative educational environment for students and educators by linking these courses with metaverse technology, examining virtual reality pedagogies, and analyzing students’ motivations for engaging with metaverses. By augmenting the UTAUT framework with telepresence and incorporating metaverse-specific elements, we improve the comprehension of engagement, motivation, trust, and learning outcomes. Utilizing partial least squares structural equation modeling (PLS-SEM), the study collected data from 355 metaverse users in Vietnam to validate our proposed model. The findings emphasize the importance of performance expectancy as the primary determinant of users’ intention to engage in metaverse-based logistics and international business courses, followed by telepresence, trust, social influence, and effort expectancy. The influence of hedonic motivation on the intention to participate in such courses within the metaverse group is deemed minimal. Adopting metaverse offers businesses and educational institutions a means to enhance logistics and global business education, equipping both students and instructors with vital competencies for success in a progressively digital age.

Secularchy: suppressing the sacred in international business

PurposeThe purpose of this paper is to explore and critically examine the integration of religious perspectives in diversity and inclusion (D&I) initiatives in the context of international business (IB).Design/methodology/approachThis qualitative study used a case study methodology, focusing on an international consulting firm, inspired by Islamic Sufism, and their clients in South Africa and Pakistan. Data were collected through semi-structured interviews with consultants and clients from 25 organizations, participant observations during training sessions, and document analysis. Thematic analysis was used to identify and analyse patterns in the data.FindingsThe study revealed that religious ideas and individuals are marginalized in the global business environment through a phenomenon termed “secularchy”. Consultants from the Islamic Sufi-inspired firm had to detach religious elements from their management model to gain acceptance in secular corporate settings. Participants reported that religious perspectives were systematically excluded and those expressing religious viewpoints faced significant barriers. The findings emphasize the need for more inclusive D&I practices that genuinely integrate religious diversity into organizational cultures.Originality/valueThis study introduces the concept of “secularchy” to describe the systemic marginalization of religious perspectives in IB, a novel contribution to the D&I literature. The authors challenge the dominant secular paradigm in global business, advocating for more equitable and inclusive integration of religious diversity in organizational practices.

Business Performance of Selected Apparel Companies in Jiangxi, China Through Media Marketing: Developing A Comprehensive Sales Performance Evaluation Model

This study aimed to analyze the media marketing strategies and business performance of global Chinese garment enterprises, with a focus on developing a comprehensive sales performance evaluation model. The model aims to align with the latest marketing trends, emphasize global business operations, and foster the sustainable growth of Chinese apparel enterprises in an increasingly competitive international market. By understanding the interplay between marketing strategies and business outcomes, this research provides valuable insights into optimizing sales performance in the garment sector. The study adopted a descriptive-comparative-correlational design, enabling an in-depth analysis of the relationships and differences among variables. Data were collected from employees of three well-established garment enterprises in Jiangxi Province: Company A, Company B, and Company C. A total of 323 employees from these companies were randomly selected to ensure a representative sample for the study's objectives. To guarantee the reliability and accuracy of the findings, the investigation employed a standardized assessment tool. This tool was developed using a self-constructed survey questionnaire specifically designed to capture critical data on media marketing strategies and their impact on business performance. The questionnaire assessed various dimensions of marketing efficiency, employee perspectives, and organizational performance metrics. The findings of this study are expected to provide actionable recommendations for Chinese garment enterprises aiming to enhance their global competitiveness. Additionally, the results will contribute to a broader understanding of the strategic role of media marketing in fostering sustainable business growth.

Cross-Border Insolvency and Sustainable Business Growth: Legal Frameworks, Challenges, and Strategies in a Globalized Economy

In today’s interconnected world economy, businesses operate cross borders to access new thriving markets, resources, and growth opportunities. However, the quest for sustainable business growth often encounters unforeseen challenges, particularly in Cross-Border Insolvency. This research paper observes the intricate relationship between Cross-Border Insolvency and the execution of sustainable business growth within the realm of international legal frameworks, underlying challenges, and the adoption of strategic measures. The main premise of this study is to research how the legal structure governing cross-border insolvency affects the ability of businesses to uphold the sustainability and drive growth in a globalized economy. This research acknowledges that businesses, regardless of size or sector, are susceptible to financial instability, and their ability to navigate cross-border insolvency matters is integral to preserving and advancing their operations on an international scale. A fundamental element of this research includes a comparative analysis of different legal frameworks for cross-border insolvency in different jurisdiction across the world. The study delves into the divergences in domestic insolvency laws, look into the concept of recognition and enforcement of foreign insolvency proceedings, also contemplate the implications of international treaties such as UNICITRAL Model Law On Cross Border Insolvency. Recognizing those issues which are inherent in the global business landscape, this research paper assesses and identifies the multifaceted challenges which are faced by businesses when confronted with cross-border insolvency. Such issues range from domestic complex legal procedures and cultural disparities to challenges related to asset recovery and dispute resolution. The paper also examines the unique challenges that micro, small, and medium-sized enterprises (MSMEs) encounter in this context. To address these issues and foster sustainable business growth, the paper intent to focus on a series of strategic measures and solutions that businesses can employ. This includes exploring the effectiveness of pre-insolvency planning, assessing the role of alternative dispute resolution mechanisms, and discussing the benefits of insolvency reforms that prioritize the rescue and rehabilitation of distressed companies.

Operational excellence in African markets: unveiling its drivers, processes and impacts through a mixed-methods approach

Purpose The aim of this study is to explore the concept of operational excellence (OPEX) in the context of African businesses. It seeks to identify the main themes, topics and trends within the OPEX discourse and to uncover emerging areas and potential directions for future research. By emphasizing the unique challenges and opportunities in African markets, this study aims to broaden the understanding of OPEX and its applicability in diverse business environments. Design/methodology/approach This study adopts a mixed-methods approach, combining qualitative and quantitative analyses. Using topic modeling and text analytics, the study examines a range of scholarly literature and social media content. The methodology involves a meticulous extraction and analysis of data from peer-reviewed journals, alongside an exploration of themes emerging from social media, blogs and forums. This approach allows for a comprehensive understanding of OPEX trends in both academic and practical contexts. Findings The study reveals that OPEX in African businesses is intricately linked with innovation, strategic leadership, cultural dynamics, global market integration and data analytics. Key findings include the importance of integrating cultural understanding into operational strategies, the role of adaptive leadership in navigating the African market and the necessity of aligning operational processes with global trends, innovations and data-driven insights. The research also highlights the unique challenges African firms face, such as balancing local and global business practices, leveraging cultural diversity for competitive advantage and harnessing the power of data analytics for OPEX. Originality/value This research contributes original insights into the understanding of OPEX in African business contexts, an area that has been relatively under-explored in existing literature. It offers a novel perspective by integrating academic and practical viewpoints, thereby providing a more holistic understanding of OPEX. The findings have significant implications for both business leaders and researchers, offering strategic directions for firms operating in or with African markets and suggesting new avenues for academic inquiry in the field of OPEX.

ANALYSIS OF THE EFFECT OF DIVERSIFICATION AND INTELLECTUAL CAPITAL ON CORPORATE FINANCIAL PERFORMANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATOR

This study aims to explore the relationship between diversification strategy, intellectual capital, and firm performance, with good corporate governance as a moderating variable. This study was conducted on companies listed in the Kompas 100 index during the period 2018 to 2022. The purposive sampling method was used to collect 140 samples, and data analysis was conducted using the Random Effect method using EViews 12 software. The results showed that diversification strategy has no significant influence on the performance of companies in the Kompas 100 index. In contrast, intellectual capital shows a significant positive influence on firm performance. Good corporate governance does not moderate the relationship between diversification strategy and firm performance, and is unable to moderate the effect of intellectual capital on firm performance. These findings provide important insights for corporate managers and researchers interested in understanding the factors that influence firm performance in the context of the dynamics of the global business environment.

Cultural Dimensions and Ethical Decision-Making: A Case Study of Multinational Corporations Operating in Indonesia

Multinational corporations (MNCs) face significant ethical challenges when operating across diverse cultural environments, where differing norms and values can create conflicts in decision-making processes. This study examines how cultural dimensions, such as power distance and collectivism, influence ethical decision-making within MNCs, with a specific focus on operations in Indonesia. Using a qualitative approach, the research integrates thematic analysis of case studies and interviews with corporate managers. Data were also triangulated with organizational documents and industry reports. The findings reveal that high power-distance cultures, such as Indonesia, favor centralized decision-making, with ethical dilemmas typically resolved by senior leadership. While this hierarchical approach ensures efficiency, it often compromises transparency and accountability. Conversely, the collectivist orientation emphasizes group consensus and community engagement, fostering inclusivity but occasionally delaying resolution. For instance, case studies on bribery, environmental violations, and gender equality initiatives demonstrate the critical role of cultural adaptation in achieving ethical outcomes. Notably, participatory approaches involving local stakeholders improved trust and alignment with community expectations, enhancing reputational outcomes by 20% compared to centralized strategies. The study concludes that effective ethical frameworks for MNCs must balance global standards with cultural sensitivities. Recommendations include the adoption of culturally adaptive ethical policies, inclusive leadership training, and robust stakeholder engagement strategies. These findings offer valuable insights for MNCs aiming to navigate ethical complexities in culturally heterogeneous environments, contributing to both theoretical and practical advancements in global business ethics