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This paper identifies how the operations of labour market intermediaries (LMIs) transform dyadic employment relationships into triadic ones. It reveals the change dynamics that LMIs engage in to bring about this transformation and that contribute to the projectification of work.

Drawing on an institutional-work lens and using interview data from both TempX, a German-based staffing service provider, and its client organizations, the analytical framework details the dynamics by which LMIs appropriate various HR tasks and different labour-market-organizing roles and thus create these triadic employment relationships.

TempX assumes a powerful position between its client organizations and workers by increasingly taking over HR tasks from its client organizations, alternating between profiting from market transactions and engaging as a buyer and seller of labour. This powerful position, gradually created through four distinct, sequential, institutional work dynamics, allows it to transform dyadic employment relationships into triadic ones and to promote project-based work.

By showing how LMIs capitalize on the multiple services they offer, and how they use these services to establish a powerful position in both the labour market and in their relations with client organizations, this paper contributes to research on how LMIs change their institutional environment. Second, by showing that LMIs switch between different labour-market organizing roles and HR tasks, this paper reveals how essential this switching is for LMIs to establish triadic employment relationships and to drive the projectification of work, and thus it also contributes to research on LMIs’ role in the projectification of work.

This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.

This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.

The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.

This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.

This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.

Recent studies on contingent workers highlight their boundaryless and protean nature, and depict them as free agents who reject organisational forms of career support. Going beyond such current view, this paper aims to shed light on the career support provided by labour market intermediaries (LMIs) to skilled contingent workers (SCWs), the latter known as freelancers and consulting firms' employees.

Using a qualitative stance and an inductive approach, the authors draw on 33 interviews to grasp SCWs' discourses on the career support offered by LMIs, and their account managers. The thematic analysis reveals two main themes: the career support delivered by LMIs to SCWs, and the expectations of SCWs regarding potential additional forms of career support from LMIs.

The authors show that SCWs are supported by LMIs in their career via a number of career management practices and operational support, and account managers a likely to play a key role in the careers of SCWs by providing transactional and relational career support. Moreover, the authors stress that SCWs are free agents, yet seeking for forms of support from LMIs.

The present paper addresses the roles of LMIs regarding non-standard population of workers through the lens of SCWs, what has barely been undertaken in recent research. This paper also enriches current debates on the organisational support SCWs are willing to accept and benefit from, despite the idiosyncratic nature of their careers.

This study aims to synthesize existing findings in the gig worker training literature and identify the training rationales adopted by these studies, using a synthesized framework of organizational training rationales. This study seeks to delineate the rationales behind gig worker training and highlight unaddressed training needs within digital platforms, ultimately proposing a research agenda for future studies in this area.

A systematic review methodology is adopted to synthesize and analyze empirical, peer-reviewed studies on gig worker training.

The systematic review reveals that competency and economic rationales are predominantly adopted in gig worker training studies, with the relationship rationale, common in traditional training, notably absent. This study also outlines seven future research directions to highlight identified challenges and unaddressed training needs.

To the best of the author’s knowledge, this study is the first work that systematically reviews existing findings on gig worker training.

The purpose of this study is to describe and explain the relationship between organizational justice, as an environment and as a buffer and suppressant for influencing cynicism about organizational change (CAOC), thereby influencing change-supportive behavior (CSB) and its impact on higher education performance (OP). The social cognitive theory was applied to test the moderating role of perceived organizational justice in the relationship between CAOC, CSB, and OP.

The research found support for the proposed model using data collected from 91 faculties at 10 autonomous higher education institutions in Indonesia and a multisource research design with a non-academic staff sample.

This finding confirms that distributive and interactional justice only influences organizational performance when perceived as moderate or high. The moderated mediation analysis findings were supported by the moderating variable of procedural justice but were supported by the moderating variables of distributive and interactional justice.

As a determinant of CAOC on non-academic staff in Indonesia, a country with a high-power distance, cynicism towards change is difficult to detect due to the prevalence of silent cynicism.

This study aims to examine the role of performance management systems (PMSs) in enabling logic blending to manage institutional complexity and tensions arising from coexisting institutional logics.

This research uses a case study of an Australian non-government organisation (NGO) operating in an institutional field dominated by the state government, in which policy reform jolted the balance between institutional logics. Data was collected through semi-structured interviews, archival documents and observations.

We find the policy reform required the NGO to transform from a wholly care focus to accommodate a more balanced approach with a focus on care coupled with efficiency, outcome delivery and performance measurement. The NGO responded by revising its purpose, strategy and operational model and by seeking to address the imperatives of two dominant and often competing care and managerial logics. We find this was achieved through logic blending, in which PMSs played a pivotal role, with the formalisation and collaboration processes mobilising different elements of PMSs, mobilising some elements differently or not mobilising some elements at all.

This study highlights the central role of PMSs in managing tensions between and the complexity arising from coexisting institutional logics through logic blending, a form of enduring compromise. This study extends the accounting logics and performance management literature by developing the understanding of what constitutes logic blending and how it is distinct from other forms of compromise.

This paper aims to study the management of international transfer pricing (ITP) tax risks in multinational enterprises (MNEs). Specifically, the authors examine how in-house tax departments interact with business managers to implement tax strategies for ITP.

This paper is based on the case study method. The main empirical data consists of interviews with in-house accounting and tax professionals. The authors use social network theory and the notion of coercive versus enabling management styles as a lens for explaining the dynamic between centralized tax departments and local business managers.

The authors find that tax departments are not merely technocratic silos that mechanically administer and enforce the organizational implementation of ITP policies. Rather, tax departments are actively working to market themselves as enabling business partners to local business managers by using deliberate schemes of relationship building to accomplish tax strategy objectives.

Corporate taxes are a vital component for financing critical infrastructure, such as hospitals, schools, roads, bridges, water and electric systems. The work contributes to a contemporary discussion on MNEs’ tax strategies, including how they organize tax risk management processes for ITP.

Accounting research has mainly focused on the technical and regulatory details of ITP while ignoring the interpersonal aspects of tax risk management in MNEs. The authors argue that today’s tax department professionals must possess not only technical expertise but also interpersonal skills. Such skills are critical for building intraorganizational relationships with business managers to facilitate the bottom–up information flows needed to manage ITP tax risks.

Despite the popularity of gig employment amid the changing business landscape, gig scholarship is somewhat limited and the untold reality about gig is yet to be fully revealed. This study aims to critically address the nature of gig employment, its ambiguities, evolution, theoretical premises and the appropriate future road ahead.

This paper adopts a dual analytical approach – bibliometric and thematic analyses. After incorporating the exclusion–inclusion criteria, the authors identified 2,135 articles for the bibliometric analyses by using VOSviewer. Additionally, for the deep-delving synthesis, the authors conducted thematic analyses following Braun and Clarke (2006), based on 351 papers.

The findings revealed that gig work, in its different forms, is emerging as an alternative work arrangement with respect to the future of work. This study also identified multilevel perspectives of gig employment along with its holistic nomological network. Finally, this study offers some critical research directions that should help enhance the theoretical and practical strengths of this nascent scholarship in future.

The review findings are limited in nature owing to the paucity of quality research papers published in the said domain.

The paper brings more clarity to what gig is and isn’t, along with its critical perspectives from multilevel lenses.

This paper identifies critical perspectives related to gig work and suggests appropriate directions for future gig work related scholarship.

How can large international financial firms go green in authentic ways? What enhances ‘Net Zero action’? Changes in global banks, fund managers, and insurance firms are at the heart of green finance. External change pressures – combined with problematic firm predispositions – exacerbate barriers to change and promote scepticism about authentic Net Zero change. Field research reveals main elements, connections, and interactions of this question by considering financial firms as complex socio-technical systems (Mitleton-Kelly, 2003). An interdisciplinary/holistic narrative approach (De Bakker et al., 2019) is adopted to design a conceptual framework that can support a green ‘behavioural theory of the financial firm’ (green BTFF). The BTFF presents an international version (Peng, 2001) of the resource-based view (RBV) of the firm (Barney, 1991; Hart, 1995; Teece et al., 1997).

The approach of this chapter is aimed at closing knowledge gaps and realign values in financial markets and society. By raising awareness about organised hypocrisy and facades (Brunsson, 1993; Cho et al., 2015; Schoeneborn et al., 2020) in financial firms the chapter aims at overcoming the gap between ‘talking’ and ‘walking’ in the financial sector. The chapter defines testable firm-level hypotheses for ‘Green Finance’ (Poterba, 2021) as well as – by implication – tests for ‘greenwashing’.

The purpose of this study is to explore the use of smartphone-embedded microelectro-mechanical sensors (MEMS) for accurately estimating rotating machinery speed, crucial for various condition monitoring tasks. Rotating machinery (RM) serves a crucial role in diverse applications, necessitating accurate speed estimation essential for condition monitoring (CM) tasks such as vibration analysis, efficiency evaluation and predictive assessment.

This research explores the utilization of MEMS embedded in smartphones to economically estimate RM speed. A series of experiments were conducted across three test setups, comparing smartphone-based speed estimation to traditional methods. Rigorous testing spanned various dimensions, including scenarios of limited data availability, diverse speed applications and different smartphone placements on RM surfaces.

The methodology demonstrated exceptional performance across low and high-speed contexts. Smartphones-MEMS accurately estimated speed regardless of their placement on surfaces like metal and fiber, presenting promising outcomes with a mere 6 RPM maximum error. Statistical analysis, using a two-sample t-test, compared smartphone-derived speed outcomes with those from a tachometer and high-quality (HQ) data acquisition system.

The research limitations include the need for further investigation into smartphone sensor calibration and accuracy in extremely high-speed scenarios. Future research could focus on refining these aspects.

The societal impact is substantial, offering cost-effective CM across various industries and encouraging further exploration of MEMS-based vibration monitoring.

This research showcases an innovative approach using smartphone-embedded MEMS for RM speed estimation. The study’s multidimensional testing highlights its originality in addressing scenarios with limited data and varied speed applications.