PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.18063/PBES.v9i8.15154ArticlePenetration of Mazu Cultural Values into the Governance of Chinese Family Businesseshttps://artdesignp.com/journal/PBES/9/8/10.18063/PBES.v9i8.15154YuYining,SuChih-Seong2026982026-08-31Mazu 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.Mazu culture, Family business, Corporate governance, Generational succession, Business network

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