ARTICLE
31 August 2026

Penetration of Mazu Cultural Values into the Governance of Chinese Family Businesses

Yining Yu1 Chih-Seong Su2,3
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1 Pujiang Institute, Nanjing Tech University, Nanjing 210000, China
2 Business School, Universiti Kuala Lumpur, Kuala Lumpur 50520, Malaysia
3 University of Cyberjaya, Cyberjaya 63000, Malaysia
PBES 2026 , 9(8), 162–166; https://doi.org/10.18063/PBES.v9i8.15154
© 2026 by the Author(s). Licensee Whioce Publishing, Singapore. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )
Abstract

Mazu culture shapes how family firms in Fujian, Chaoshan, and Southeast Asia handle governance. Between March and August 2024, our team carried out fieldwork at six firms in these regions. Using a multiple-case method, we traced how Mazu values enter business structures through three channels: ethical internalization, institutional embedding, and network diffusion. Generational shifts turn Mazu belief from a personal moral restraint into a cultural symbol.

Keywords
Mazu culture
Family business
Corporate governance
Generational succession
Business network
Funding
Chinese Business Research Institute — A Study on the Infiltration of Mazu Cultural Values in the Governance of Chinese Family Businesses (Project No. secbr2025-2-16)
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