Resumen
The manifestation of cross-cultural differences in project management practices in small firms has received scant attention in existing literature. Based on a sample of 66 U.S. business executives and 62 Korean business executives, we find empirical support for the persistence of cross-cultural differences in the decision criteria used in project evaluation and management. Our findings reveal interesting differences in criteria used in project management. For example, while U.S. business executives emphasize safety management, Korean executives did not. We conclude with implications for future research, practitioners, and regulators.