Purpose – This article aims at offering and validating a theory‐driven conceptualization of the cultural distance index. Design/methodology/approach – First, the cultural distance index is conceptualized, its conceptual properties are discussed, and a generic formula is proposed....

Purpose – The purpose of this paper is to illuminate Peter Drucker's management theory by exploring German theological concerns which constituted his unique approach in management theory. Design/methodology/approach – To uncover the secularized German theological roots in Drucker's work, the...