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This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

The present study aims to elucidate the mediating role of relational energy between empowering leadership and its attitudinal (employee engagement), behavioral (knowledge sharing) and performance (task) related outcomes, respectively, and the moderating role of autonomy between empowering leadership and relational energy, using the social cognitive theory.

The study used surveys in the small and medium-sized enterprises sector and collected time-lagged data to address common method variance and reveal causal relationships. AMOS was used to conduct hypothesis testing.

The results suggest that empowering leaders have a positive impact on outcomes such as employee engagement, knowledge sharing and task performance, and this impact is mediated by relational energy. Autonomy moderates the empowering leaders and relational energy relationship, strengthening it when autonomy is high.

Organizations should focus on leadership development programs depending on the need. Empowering leadership should be promoted to get positive attitudinal and behavioral outcomes in terms of employees. Empowering the employee in terms of decision-making helps motivate employees to perform better.

The study contributes to the empowering leadership literature by associating social cognitive theory. Empowering leaders has the potential to increase employee engagement, knowledge sharing and task performance.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

The effect of playfulness climate on employees in firms has been the subject of an increasing number of studies in recent years. Given the growing number of businesses that have incorporated playfulness into their operations, it is possible to enhance the task performance and innovative performance of the younger generation of workers by rationally managing playfulness, particularly when it comes to that aspect of the workplace. Based on the conservation of resources theory, this study aims to investigate how the playfulness climate in organizations influences the change self-efficacy of the millennial workers and how to enhance their task performance and innovation performance.

The authors used a quantitative approach to test the relationship between the hypotheses. The survey population for this study consisted of the millennial workers in the computer sector who are involved in research and development in China. Hierarchical regression analysis was used to test the built mediation model empirically over the course of the study's three rounds of data collection, each separated by one month. Through the collection of paired questions for leadership and their subordinates, 424 valid questionnaires were obtained.

The examination of the questionnaire results supports the study's theoretical hypothesis, which states that when millennial workers sense a more playfulness work environment, it will encourage them to develop a sense of change self-efficacy. Additionally, they will be better able to handle work-related responsibilities and come up with innovative ideas as a result of change self-efficacy, which would eventually enhance the task performance and innovation performance of millennial employees.

By introducing the mediation of change self-efficacy, this study expands on the application of the conservation of resources theory. The research on the performance of millennial employees is complemented and enhanced by investigating the relationship between the playfulness climate and employees' task performance and innovation performance from the perspective of their sense of change self-efficacy. This study also reveals that managers should foster a positive and playfulness environment in their workplaces in order to manage the performance of millennial employees.

Shared leadership is an effective mechanism for managing project teams. Its performance-enhancing benefits have been demonstrated in many studies. Nonetheless, there is an obvious silence about how to promote shared leadership in Lean Six Sigma (LSS) project teams. To address this deficit, the purposes of this study are to investigate the influence of shared leadership on LSS project success and to explore how team psychological safety, project task complexity and project task interdependence influence shared leadership.

A multi-source, time-lagged survey design with a four-month interval was conducted. To do this, the authors collected data from 71 project teams (comprising 71 project managers and 352 project members) using LSS approaches in the manufacturing and service industries.

The findings show that shared leadership positively influences LSS project success. The authors also found that team psychological safety fosters the development of shared leadership and, more importantly, these effects are stronger when the tasks are more complex and more interdependent.

These findings advance our understanding of the factors that enable shared leadership and equip LSS project managers with practical techniques to improve shared leadership for the success of their projects.

This study extends the theory of shared leadership to the context of LSS project management and is among the first, to the best of the authors’ knowledge, to theoretically propose and empirically validate how to promote shared leadership in LSS project teams.

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing development plans. Using the development plan as a case, the paper analyzes how managers navigate and legitimize the planning process among central actors and deals with the contingency of decisions in such strategy work.

This study applies a qualitative research design using a case study method. The material consists of public documents, observations and single interviews, covering the process of constructing a development plan at the clinical level.

The findings suggest that the development plan was shaped through a multilevel translation process consisting of different contending rationalities. At the clinical level, the management had difficulties in legitimizing the process. The underlying tension between top-down and bottom-up steering challenged involvement and made it difficult to manage the contingency of decisions.

The findings are relevant to public sector managers working on strategy documents and policymakers identifying challenges that might hinder the fulfillment of political intentions.

This paper draws on a case from Norway; however, the findings are of general interest. The study contributes to the academic discussion on how to consider both the health authorities’ perspective and the organizational perspective to understand the manager’s role in handling the contingency of decisions and managing paradoxes in the decision-making process.

Preservice teacher (PST) professional development programs are crucial for cultivating high-quality STEAM teachers of the future, significantly impacting the quality of regional STEAM education. The Guangdong-Hong Kong-Macao Greater Bay Area, as a region of cross-border cooperation, integrates the resources and advantages of Guangdong, Hong Kong, and Macao, possessing rich cultural heritage and innovative capabilities. Transdisciplinary Education for Cultural Inheritance (C-STEAM) is an effective approach to promoting educational collaboration within the Greater Bay Area, facilitating the integration of both technological and humanities education. This study aims to develop a Technology-Enabled University-School-Enterprise (T-USE) collaborative education model and implement it in the Greater Bay Area, to explore its role as a support mechanism in professional development and its impact on C-STEAM PSTs' professional capital.

Adopting a qualitative methodology, the study interviewed PSTs who participated in a C-STEAM teacher education course under the T-USE model. Thematic coding is used to analyze their knowledge acquisition, interaction benefits with community members, and autonomous thinking and decision-making in theoretical learning and teaching practice.

The findings show that the T-USE model significantly enhanced the PSTs' human capital, including teaching beliefs, knowledge, and skills. In terms of social capital, PSTs benefited from collaboration with PST groups, university teaching teams, in-service teachers, and enterprises, though challenges such as varying levels of expertise among in-service teachers and occasional technical instability emerged. For decisional capital, the T-USE model provided opportunities for autonomous thinking and promoted teaching judgment skills through real teaching challenges and scenarios. Reflective practice activities also supported PSTs' professional growth.

This study reveals the effectiveness and internal mechanism of the T-USE model in C-STEAM PST training, offering significant theoretical and practical references for future PST education.

This study aims to explore and classify the fragmentary findings of previous studies and improve understanding of the overall roles of supervisors in newcomer organizational socialization (NOS) and their relationships to NOS outcomes.

The study chiefly involves undertaking a literature review, with an emphasis on the perspective of human resource development (HRD). A structured literature review was conducted to identify and select articles through the Web of Science database.

Five important roles of supervisors during NOS – supporting training transfer, providing information, clarifying newcomers’ roles, facilitating sensemaking and providing feedback – were revealed from an examination of extant work. These roles markedly influence five different components of newcomers’ adjustment: task mastery, role clarification, organizational knowledge, social identification and social integration.

Although the concept of NOS used in this paper did not include all meanings of organizational socialization, the findings proposed key areas that require further study to enhance the understanding of supervisors’ roles for NOS.

The literature review suggests key efforts that supervisors should pursue to enhance the efficacy of newcomers’ adjustment. HRD professionals can use this information to design supervisor training programs aimed at enhancing supervisors’ knowledge and skills for successful NOS.

Studies have reported that supervisors markedly impact NOS and ultimately a newcomer’s success or failure. Relatively little work, however, has investigated how supervisors’ roles in the NOS process can enhance newcomers’ successful NOS outcomes.

The aim of this study is to examine the relationships among hotel employees’ creative self-efficacy, co-creation and new service development moderated by collective efficacy in the context of social exchange theory (SET).

Data were collected by using questionnaire from the frontline employees working in hotels in Pakistan. A total of 220 employees participated in the survey. Structural equation modeling has been used.

Results show that employees’ creative self-efficacy enhances co-creation and helps in new services development. Moreover, collective efficacy moderates the relationship between individual employees’ creative self-efficacy and co-creation.

Hotel managers should focus on building employees' self-efficacy beliefs to enhance their motivation and performance in new service development. Moreover, they should establish platforms for co-creation with customers, involving them in idea generation, feedback and testing, to ensure new services meet customer needs and increase their adoption.

Earlier literature has examined the co-creation and new service development from various perspectives, largely ignoring the social exchange theory. This is the pioneering study that examines these relationships through the lens of social exchange theory. Moreover, most of the literature has analyzed the co-creation separately, i.e. either employees’ co-creation or customers’ co-creation. To understand the phenomenon of co-creation in depth it is believed that co-creation should be analyzed from both these aspects. Therefore, this study examined this phenomenon by including employees’ as well as customers’ co-creation for better understanding. Moreover, the group influence is examined in explaining the new service development through collective efficacy. Therefore, this study is unique in explaining the co-creation and new service development from various angles.

This study aims to gain a deeper understanding of the industry practice to guide the formation of support tools with a rigorous theoretical backing. Cross-functional teams are an essential component in new product development (NPD) of complex products to promote comprehensive coverage of product design, marketing, sales, support as well as many other activities of business. Efficient use of teams can allow for greater technical competency coverage, increased creativity, reduced development times and greater consideration of ideas from a variety of stakeholders. While academics continually aspire to propose methods for improved team composition, there exists a gap between research directions and applications found within industry practice.

Through interviewing product development managers working across a variety of industries, this paper investigates the common practices of team utilization in an organizational setting. Following these interviews, this paper proposes a conceptual two-dimensional management support model aggregating the primary drivers of team success and providing direction to systematically address features of team management and composition.

Based on this work, product managers are recommended to continually address the positioning of members throughout the entire NPD process. In the early stages, individuals are to be placed to work on project components with explicit consideration toward the perceived complexity of tasks and individual competency. Throughout the development process, individuals’ positions vary based on new information while continued emphasis is placed on maintaining a shared understanding.

Bridging the gap between theory and application within product development teams is a necessary step toward improved product develop. Industrial settings require practical solutions that can be applied economically and efficiently within their organization. Theoretical reflections postulated by academia support improved team design; however, to achieve true success, they must be applicable when considering product development.