Abstract: In the new era, the development of digital technology continues to break through the original time and space boundaries, and the knowledge creation of business models among cross-border organizations interweaves with diverse and heterogeneous social and cultural factors, presenting an unpredictable, dynamic pattern. Given the contextual limitations of exiting theories, this study proposes a new phenomenon-driven OCEAN model of polychronic knowledge creation, based on which we further conduct in-depth elaboration and logical reasoning on its conceptualization and connotation. Meanwhile, in light of the qualitative method, this study uses big data from the Oxford COVID-19 Government Response Tracker (OXCGRT), identifying new knowledge-creating activities in six countries under the global public health emergency, so as to validate the theory of our proposed OCEAN model. The results verify the effectiveness of the three stages of the OCEAN model at the practical level. The main contributions of this study are as follows: First, this study echoes the phenomenon-driven research that explores the fundamental theoretical problems behind the major phenomena and issues. Second, it combines the use of big data with systematic analytical methods, achieving the first empirical validation of the OCEAN model. Third, it promotes the interdisciplinary development of cross-cultural management, knowledge management, risk management and other disciplines. Last, it provides theoretical basis and practical references for analyzing and solving problems related to knowledge creation in cross-cultural contexts.

Key words: culture, knowledge creation, knowledge management, iceberg theory, business model