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This paper aims to introduce the Empatia video reflection method, designed to enhance care workers’ awareness of empathic care. The method makes the quality of care visible, which is needed when digitalization efforts in elder care focus on the efficiency and adequacy of care work.

The Empatia method leans on previous studies of the interaction between care professionals and clients and elaborates further previous video reflection methods. In empathic care work, the care worker sees the client on their life continuum, rather than focusing on only medical treatments.

The empirical example demonstrates how a care worker gained awareness of their empathic interaction habits. Within the work community, the reflection process sparked discussions on values: the purpose of care work and how to conduct empathic care. Focusing on empathic relationships in care fosters both the client’s and the care worker’s well-being.

The strength of the Empatia method is that it makes empathy visible in interaction and something that is individually and collectively learnable. The Empatia includes an analytical tool for researchers to reveal empathy in client interaction. It can be developed further into a reflection tool for service work to learn how to be empathic in service encounters.

Compared to other video-stimulated recall methods, the Empatia involves contextual understanding of care work. Empowering positive interactions instead of detecting errors and solving problems is a novel concept and is scantily used in studies of organizational learning. The Empatia provides a detailed method description that allows for the replication of the method by anyone.

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.

The involvement of clients in service encounters and service development has become a central principle for contemporary health and social care organizations. However, in day-to-day work settings, the shift toward client involvement is still in progress. We examined how health and social care professionals, together with clients and managers, co-develop their conceptions of client involvement and search for practical ways in which to implement these in organizational service processes.

The empirical case of this study was a developmental intervention, the client involvement workshop, conducted in a Finnish municipal social and welfare center. The cultural-historical activity theory (CHAT) framework was used to analyze the development of client involvement ideas and the modes of interaction during the intervention.

Analysis of the collective discussion revealed that the conceptions of client involvement developed through two interconnected object-orientations: Enabling client involvement in service encounters and promoting client involvement in the service system. The predominant mode of interaction in the collective discussion was that of “coordination.” The clients' perspective and contributions were central aspects in the turning points from coordination to cooperation; professionals crossed organizational boundaries, and together with clients, constructed a new client involvement-based object. This suggests that client participation plays an important role in the development of services.

The CHAT-based examination of the modes of interaction clarifies the potential of co-developing client-involvement-based services and highlights the importance of clients' participation in co-development.

This study examines how professional service firms' communication effectiveness (affiliative communications style, social dialogue and information provision), social cognitive capital and rapport established between an auditor and SME client are instrumental in influencing the latter's evaluation of the technical quality of an audit.

The study combines qualitative and quantitative methodologies to create a cross-sectional survey covering four geographic regions in an emerging economy – Thailand. The authors examine the hypotheses by employing social interaction theory.

A study of 744 SME executives plus post-survey interviews with three audit partners revealed that an affiliative communications style and information provision are positively associated with the rapport developed between financial auditor and client, and that rapport, in turn, had a strong association with client perceptions of audit quality. In addition, affiliative communication style, information provision and social cognitive capital had a direct (positive) association with perceptions of audit quality. The effects of communication effectiveness and social cognitive capital varied, depending on whether or not the SME client possessed formal accounting qualifications.

The study contributes to the literature on the business-to-business professional services, and accounting in particular, by explicating the important roles of communication effectiveness, rapport, and social cognitive capital in the relationship between an auditor and a client. Moreover, the paper reveals that the differences in educational background of clients result in differential impacts of communication effectiveness and social cognitive capital on rapport and perceptions of audit quality.

This research focuses on the interactions between architects and end-users during the design process of housing projects, both experiencing challenges and friction points when meeting.

The authors conducted a systematic literature review (SLR), based on and adapted from Kitchenham and Charters' work (2007). The thematic analysis of N = 104 identified articles reveals 13 main themes and 30 subthemes specific to architects, end-users and the interactions of architects and end-users, and 3 main groups of other actors intervening in these dynamics. The authors organize the data by actors and the actors' social encounters, themes and subthemes. The authors focus on some aspects, given possible evolution of practices.

The authors question the role of architects and the ways both parties share respective knowledge. The authors also discuss the various scales of social encounters depicted through literature, from traditional discursive meetings to participatory practices, and raise the lack of convincing tools genuinely used in current housing architecture practices. Finally, the authors point out the need for further field research in order to practically bridge the gap between researchers and practitioners.

The authors present an overview of the most relevant papers, organized in a table and grouped by themes. This represents a major output of this SLR, and gives the concerned readers the opportunity to get a grasp on readers' sub/theme of interest.

Contemporary frameworks in the resource-based view (RBV) of the firm observe that the proprietary firm-specific assets of multinational companies (MNCs) from developed economies give them competitive advantage in international markets. However, the question “how do emerging market firms (EMFs) achieve accelerated internationalisation in knowledge based industries – despite not possessing proprietary assets and lacking critical elements of innovation eco-systems, institutions and infrastructure” has yet to be addressed. This paper aims to adopt a knowledge-based view (KBV) of the firm, identifying knowledge, both inside and outside of the firm, as a critical element for the internationalization of EMFs.

This research entailed deductive econometric analyses using panel data analysis from 925 firm-year observations, which tested our predictions on capabilities that contribute to the internationalization of EMFs from the IT industry in India.

The findings of the authors’ panel data analysis reveal that the capacity to internationalize is predicated by knowledge leverage in three principal domains: absorptive capacity, tacit knowledge and knowledge-codification. This study shows internationalization is driven by higher-order capabilities of EMFs that draw on the absorptive capacity of individuals and collectives as a dynamic capability to serve international clients worldwide.

This study highlights that the process by which EMFs gain competence is different to the Western MNCs insofar as the extent to which EMFs have to stretch their efforts of learning from clients.

For practitioners, the findings of this research are a useful guide to understand that EMFs need to make strategic investments to understand the idiosyncrasies of a variety of clients’ needs and operating environments to dynamically adapt, document the learning and leverage the tacit knowledge.

This study captures the innate ability of entrepreneurs in emerging economies to unlock their potential in human capital for globalizing operations and targeting new market segments in the industry. This can directly benefit in uplifting the income level of millions in relatively underdeveloped countries and bringing about much-needed equity in the level of income in the society.

The value of this study lies in its novel and contemporary insight on how EMFs leapfrog in a fast-changing technology space. What distinguishes the work from the static framework in literature is that EMFs learning is dynamic, and happens in an interactive mode, alongside clients in close proximity. This study captures the innate ability of entrepreneurs to unlock the potential of human capital in emerging economies for globalizing operations.

Increasingly, emerging information technologies such as shared software and continuous accounting are offering alternative ways to perform accounting tasks in a supposedly more efficient fashion. Yet, few studies have investigated how they affect the provision of accounting services, especially in the context of small accounting firms, which provide legal and tax services to entrepreneurs and businesses. Drawing on the service perspective, the paper critically examines how technological innovation challenges and reconfigures the co-production of accounting services in these firms.

The paper answers calls issued in prior studies to conduct empirical research on emerging information technologies for accountants. It focuses on the specific context of small accounting firms and draws on interviews with small accounting firms' managers (n = 20).

The study emphasizes five significant challenges that accounting firm managers face when using information technologies to support the provision of their services (ensuring reliability, factoring in their heterogeneous client base, repricing, training clients to use new technologies and promoting advisory services). Information technologies are shown to have a structuring role in the co-production of accounting services, as they lead to reconfigurations of the relationships between accountants and their clients. A range of four configurations is developed to highlight accountants' strategies to maintain collaborative relationships with their clients while integrating new technologies into their work practices.

By conceptualizing accounting services as a co-production process, the paper offers new insights into the implications of emerging information technologies for small accounting firms.

The study aims to introduce a cloud-based virtual reality (VR) approach and investigate its applicability and performance in aiding the remote design evaluation process by assessing the clients' convenience perception toward cloud-based VR-aided design evaluation (Cloud-based VR Approach) compared to 3D model-aided design evaluation (3D Model Approach) and rendering images-aided design evaluation (Image Approach).

A multicriteria comparative study was conducted with 26 university students using the “analytic hierarchy process” technique to compare the three approaches applied to home finishing material selection tasks based on the five “service convenience” dimensions, consisting of access convenience, decision convenience, transaction convenience, benefit convenience and post-benefit convenience.

The results indicated that the “Cloud-based VR Approach” was perceived to be more convenient than the “3D Model Approach” and the “Image Approach” based on the aspects of “decision convenience”, “transaction convenience”, “benefit convenience” and “post-benefit convenience”. The only aspect that the Cloud-based VR Approach was comparatively less convenient than the 3D Model Approach and Image Approach for the user was “access convenience”. Overall, the findings showed that the developed Cloud-based VR Approach had more potential than the conventional approaches in aiding the design evaluation process under ongoing social distancing measures requiring designers and clients to work remotely.

The disastrous impacts of the COVID-19 pandemic on logistical systems have resulted in massive disruptions to the construction industry worldwide. Various construction activities have been halted and most meetings moved online. Design evaluation conducted between clients and designers is one of the important activities affected by such an impact. Thus, this study presents the Cloud-based VR Approach as an innovative means to maintain essential ongoing activities and meeting of the current design evaluation approach with respect to the social distancing measures.

This study examines how three psychological factors (i.e. perceived experience quality, perceived similarity and client participation) that impact client evaluations of their recent audit experiences influence client satisfaction and trustworthiness, which, in turn, affect advocacy in an small- and medium-sized enterprise (SME) context. Furthermore, the study investigates whether the influence of the three psychological factors on client satisfaction and trustworthiness is contingent on client expertise.

The sample consisted of 744 SME executives from the following four regions: central, northern, eastern and southern Thailand. Data were collected using a survey questionnaire. Confirmatory factor analysis was conducted to ensure the reliability and validity of the scale before structural equation modeling was applied to analyze the data.

The results showed significant positive effects of the three psychological factors (perceived experience quality, perceived similarity and client participation) on client satisfaction and perceived trustworthiness. The moderating role of client expertise on the relationships is also found. More specifically, client expertise positively moderated the connections between experience quality and satisfaction, experience quality and trustworthiness and client participation and trustworthiness. Conversely, client expertise negatively moderated the similarity–satisfaction and similarity–trustworthiness relationships.

This study contributes to the audit literature by examining the role of psychological factor that impacts client satisfaction and perceived trustworthiness in the SME context. Moreover, the moderating role of client expertise is examined for the first time, providing new insights into the boundary condition of the relationship.

This paper aims to explore the impacts of remote auditing on auditors’ work and work-life balance.

This paper adopted a qualitative online survey approach using open-ended reflections from 98 highly experienced auditors. The survey design aligns with a “Big Q” approach to qualitative data. The reflections were interpreted through the theoretical lens of the social presence theory.

Auditors underscore that remote auditing has improved their work-life balance since it offers flexibility, greater autonomy and efficient use of time. However, they believe less social contact due to remote auditing can hurt their work.

This study aimed to holistically comprehend the concept of work-life balance in a remote auditing setting. Therefore, the study refrained from making comparisons based on demographic information (e.g. gender, experience and type of audit firm).

The findings highlight the need for adopting flexible work arrangements that prioritise auditors’ well-being. This is critical for making the audit profession attractive and enhancing overall audit quality. Updated regulatory guidance and controls are needed concerning the use of technologies in remote auditing to ensure high-quality audits.

The findings of this study can positively reshape public perception of the audit profession. Firstly, enhanced work-life balance can improve audit quality. Secondly, incorporating emerging technologies in auditing can result in society perceiving auditors as adaptive to innovation and technological advancement that has been touted for their potential for enhancing the efficiency and effectiveness of audit and audit quality, potentially enhancing societal trust in auditing.

The findings of this study complement the auditing literature that has mainly focused on the traditional work paradigm, requiring in-person presence. The authors identify potential challenges emanating from auditors’ remote work and propose solutions for audit firms to improve work-life balance in a remote work setting.