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This study examines how assurors make sense of sustainability assurance (SA) work and how interactions with assurance team members and clients shape assurors’ sensemaking and their actual SA work.

To obtain detailed accounts of how SA work occurs on the ground, this study explores three SA engagements by interviewing the main actors involved, both at the client firms and at their Big Four assurance providers.

Individual assurors’ (i.e. partners and other team members) sensemaking of SA work results in the crafting of their logics of action (LoAs), that is, their meanings about the objectives of SA work and how to conduct it. Without organizational socialization, team members may not arrive at shared meanings and deviate from the team-wide assurance approach. To fulfill their objectives for SA work, assurors may engage in socialization with clients or assume a temporary role. Yet, the role negotiations taking place in the shadows of the scope negotiations determine their default role during the engagement.

Two options are available to help SA statement users gauge the relevance of SA work: either displaying the SA work performed or making it more uniform.

This study theoretically grounds how assurors make sense of SA work and documents how (the lack of) professional socialization, organizational socialization and socialization of frequent interaction partners at the client shape actual SA work. Thereby, it unravels the SA work concealed behind SA statements.

This paper aims to determine the impact of perceived virtuality on team dynamics and outcomes by adopting the Input-Mediators-Outcome (IMO) framework. Further, it also investigates the mediating role of team processes and emergent states.

The authors collected survey data from 315 individuals working in virtual teams (VTs) in the information technology sector in India using both offline and online questionnaires. They performed the analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM).

The authors investigated two sets of hypotheses – both direct and indirect (or mediation interactions). Results show that psychological empowerment and conflict management are significant in managing VTs. Also, perceived virtuality impacts team outcomes, i.e. perceived team performance, team satisfaction and subjective well-being.

The interplay between the behavioural team process (conflict management) and the emergent state (psychological empowerment) was examined. The study also helps broaden our understanding of the various psychological variables associated with teamwork in the context of VTs.

Findings from this study will aid in assessing the consequences of virtual teamwork at both individual and organisational levels, such as guiding the design and sustainability of VT arrangements, achieving higher productivity in VTs, and designing effective and interactive solutions in the virtual space.

The study examined the interplay between behavioural team processes (such as conflict management) and emergent states (such as psychological empowerment). The study also theorises and empirically tests the relationships between perceived virtuality and team outcomes (i.e. both affective and effectiveness). It may serve as a guide to understanding team dynamics in VTs better.

This exploratory study attempts to enhance the current understanding of the research and practice of VTs within a developing economy.

The article aims to present the results of adapting the team boosting behaviors (TBB) scale to Polish cultural conditions and validating it.

The research methodology consisted of three steps. In the first step, I translated the TBB scale into Polish using a rigorous back-translation method. Next, to assess content validity, nine domain experts reviewed the initial version of the instrument for clarity and relevance. Finally, I applied the scale to a sample of 532 team members and underwent thorough psychometric testing to assess construct validity. I employed structural equation modeling (SEM) with the partial least squares (PLS) factor-based algorithm technique for confirmatory factor analysis to assess the scale’s reliability and validity.

After development, the Polish version of the TBB scale kept its three sub-scale structures. However, the validation process led to a slight reduction in the number of test items compared to the original scale.

The findings imply that the Polish version of the scale is a valid and reliable tool for assessing TBB. However, I recommend additional studies to confirm this instrument’s structure.

The results confirmed the reliability and relevance of the tool for measuring TBBs in Polish cultural conditions. The tool provides the basis for implementing further research with the TBB construct in Poland and internationally.

This study provides a meta-review of global virtual team (GVT)–related reviews, creating a resource that highlights dominant themes, research trends and shifts in topics over time culminating in a summary of opportunities for future research. By analyzing and grouping the evidence presented in previous research, this meta-review provides key insights toward future research and managerial implications.

This meta-review identifies 35 existing GVT-related reviews across 32 publication outlets, providing a longitudinal and cross-disciplinary view of GVT research to date.

Results of the analysis reveal over time that there has been a largely adopted reconceptualization of the GVT paradigm toward a continuum of virtuality. There has been a shift in the view of the cross-cultural and global components of GVTs toward a recognition that a greater variance of dimensionality exists. Additionally, popular themes across the literature emerge, notably, virtuality, concepts of culture, trust, leadership and communication technology.

As a multidisciplinary GVT-focused meta-review, this study complements previous efforts by taking a tour across this wide topic and is dedicated to those who are researching, teaching, working and managing GVT-related strategies. The reviews selected represent work published across multiple literature streams, providing a comprehensive and forward thinking perspective.

In the wake of the COVID-19 pandemic organisations are adapting to a new environment of global talent shortages, economic uncertainty and geo-political turmoil. As an outcome, the organisational strategies of digital transformation and remote working have been accelerated in the race to boost innovation, competitivity and attract staff. This has led to the rise of two new organisational dynamics: the increase of virtual teams (VTs) and focus on widespread work automation. However, despite the rise of these two related phenomena, literature does not connect them as one research area, and there is a gap in the understanding of the new employee wellbeing needs they form and how to respond to them. This paper aims to bridge this gap through a systematic literature across these areas.

This paper conducts a systematic literature review across the areas of leadership, VTs and automation over the past three years.

In this review, a number of newly arising employee wellbeing needs are identified such as fear of job displacement, a lack of self-efficacy and social cohesion, poor relationships with leaders and more. In addition, this paper recommends three fundamental research gaps to be addressed by future studies: 1. How to build and cultivate the new leadership skills needed to support VTs and workplace automation? 2. How to design work in a way that caters for employee wellbeing needs when operating in VTs or hybrid teams and working on or with workplace automation? 3. How to design work in a way that builds and emphasises the new employee skillsets to support augmentation and solves for the new employee wellbeing needs experienced by workplace automation?

This paper provides a novel contribution to literature by centralising current schools of thought across the cross-disciplinary themes and synthesising literature to recommend new wellbeing and leadership skills for organisations to focus on, alongside producing a new research agenda for scholars to focus.

Teleworkers need to use information and communication technology (ICT) to communicate and collaborate with their team members, however, when new and complicated information systems should be used, this can lead to stress. Receiving adequate information and emotional support from team members could reduce the stress caused by technological complexity and subsequent work and occupational strains.

Participants (N = 400) teleworked at least half of their working hours and were employed in organizations with a minimum of 250 employees. Data from the online survey were analyzed using structural equation modeling.

Results demonstrate that aspects of informational and emotional communication contribute to perceived social support from team members, with emotional communication explaining more variance. Stress from technological complexity is mitigated by both supportive team communication and the extent of telework. Perceived stress from technological complexity, however, still increases work and occupational strains.

The findings emphasize the importance of supportive internal communication to foster a collaborative telework environment. Practitioners in internal communication need to encourage teleworkers to help each other with adequate information and provide also emotional support to overcome the negative effects of complex ICT.

The study shows that supportive communication among team members is important for teleworkers to reduce work and occupational strains, especially when facing difficulties with complex ICT.

This study aims to investigate the relationship between individual-level psychological resources and team resilience in the context of expatriate project management teams. It seeks to understand how personal psychological resources contribute to team resilience and explore the dynamic evolution mechanism of team resilience. The goal is to enhance team resilience among expatriates in a BANI (Brittle, Anxious, Nonlinear, and Incomprehensible) world, where organizations face volatile and uncertain conditions.

An online survey was applied for data collection, and 315 valid samples from Chinese expatriates in international construction projects were utilized for data analysis. A structural equation model (SEM) examines the relationships between personal psychological resources and team resilience. The study identifies five psychological factors influencing team resilience: Employee Resilience, Cross-cultural Adjustment, Self-efficacy, Social Support, and Team Climate. The hypothesized relationships are validated through the SEM analysis. Additionally, a fuzzy cognitive map (FCM) is constructed to explore the dynamic mechanism of team resilience formation based on the results of the SEM.

The SEM analysis confirms that employee resilience, cross-cultural adjustment, and team climate positively impact team resilience. Social support and self-efficacy also have positive effects on team climate. Moreover, team climate is found to fully mediate the relationship between self-efficacy and team resilience, as well as between social support and team resilience. The FCM model provides further insights into the dynamic evolution of team resilience, highlighting the varying impact effects of antecedents during the team resilience development process and the effectiveness of different combinations of intervention strategies.

This study contributes to understanding team resilience by identifying the psychological factors influencing team resilience in expatriate project management teams. The findings emphasize the importance of social support and team climate in promoting team resilience. Interventions targeting team climate are found to facilitate the rapid development of team resilience. In contrast, interventions for social support are necessary for sustainable, long-term high levels of team resilience. Based on the dynamic simulation results, strategies for cultivating team resilience through external intervention and internal adjustment are proposed, focusing on social support and team climate. Implementing these strategies can enhance project management team resilience and improve the core competitiveness of contractors in the BANI era.

The purpose of this study is to test whether equity theory (ET) – which posits that individuals compare their outcome/input ratio to the ratio of a “comparison other” and classify individuals as Benevolent, Equity Sensity, and Entitled – applies to the modern workplace of global virtual teams (GVT), where work is mostly intellectual, geographically dispersed and online, making individual effort nearly impossible to observe directly.

Using a sample of 1,343 GVTs comprised 6,347 individuals from 137 countries, this study tests three ET’s predictions in the GVT context: a negative, linear relationship between Benevolents’ perceptions of equity and job satisfaction in GVTs; an inverted U-shaped relationship between Equity Sensitives’ perceptions of equity and job satisfaction in GVTs; and a positive, linear relationship between Entitleds’ perceptions of equity and job satisfaction in GVTs.

Although the second prediction of ET is supported, the first and third have statistically significant opposite signs.

The research has important ramifications for management studies in explaining differences in organizational behavior in GVTs as opposed to traditional work settings.

The authors conclude that the main novelty with ET in GVTs is that GVTs are an environment stingy with satisfaction for “takers” (Entitleds) and generous in satisfaction for “givers” (Benevolents).

Grounded in dynamic capabilities theory, this study aims to examine how dynamic capabilities and a transactive memory system (TMS) can build the resilience of service organizations and improve their financial performance. Limited studies examine the link between a TMS and organizational resilience.

The authors test a theoretical model on a sample of 350 UK service firms that were impacted by the COVID-19 pandemic and analyze the data using partial least square structural equation modeling.

Results highlight the positive effects of a TMS and dynamic capabilities on organizational resilience. Only a TMS and organizational resilience have direct positive effects on financial performance.

To the best of the authors’ knowledge, this is the first study to ascertain the influence of a TMS on organizational resilience in service firms following adversity.

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.