"This paper analyses how research in cross-national comparative human resource management deals with ideas, values and norms. On the basis of an analysis of the articles with that focus that were published in selected leading journals between 2001 and 2010, it first identifies the main approaches to comparative work, which are labelled as materialism, hard institutionalism, soft institutionalism, interlocking institutionalism and culturalism. How each of these broad approaches deals with ideational values is critically assessed. The paper then reviews attempts to deal with two specific problems: the shaping of national and actor identities, and the production of new ideas and cross-national learning. We conclude that the ideational sphere is under-operationalised and under-theorised in most cross-national research on human resource and industrial relations management, and suggest how this problem might be addressed."

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