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Challenged by the effects of organisational flexibility and high corporate real estate (CRE) costs, organisations increasingly seek flexibility and operational efficiency in their physical office layouts. This paper examines and compares how the existing organisational culture of organisations changed with the introduction of activity-based working (ABW) from the perspectives of organisations and their employees.

The research focused on large organisations that had introduced ABW during the period of 2012–2019 and their employees. Two surveys were implemented with the management of organisations and employees. In-depth interviews with the management were also undertaken. The research focused on three different industry sectors in Australia – financial, IT and public. The competing value framework was used to measure the dimensions of organisational culture.

Findings identify major finance, internal business, learning and growth and staff and client-oriented motives affecting organisations’ decisions to introduce ABW. Findings illustrate that the nature of workplace design has a considerable impact on organisations’ culture and can be used to leverage and change it. However, a noticeable discrepancy between the perceptions of the organisation and employees in the public and private sectors was identified, where public sector employees felt that standardised procedures still governed their actions even in ABW.

This research highlights that workplace designs directly influence the culture of organisations. It emphasises the importance of an in-depth examination of the behavioural and attitudinal characteristics of organisations and their employees to obtain a better understanding of how they perceive and interact in ABW layouts.

This paper aims to examine how the existing organisational culture of organisations changed with the introduction of activity-based working (ABW) office layouts from the employees’ perspectives.

A questionnaire was used to measure the influence of introducing ABW. The study focused on three different industry sectors in Australia – financial, IT and government – and one organisation from each sector who had introduced ABW during the period of 2012–2019 was selected. The Competing Value Framework was used to measure the dimensions of organisational culture. A paired sample test was used to measure the changes in employees’ perceptions after the layout changes.

Findings identify that the nature of workplace designs has a considerable impact on an organisation’s corporate culture which can be used to leverage and change its culture. However, some noticeable discrepancy between the perceptions of public and private sector employees was identified, where public sector employees felt that standardised procedures still governed their actions even in ABW layouts.

This research highlights that workplace designs directly influence culture by supporting the engagement, motivation and behaviours of the employees. It emphasises the importance of in-depth examination of the behavioural and attitudinal characteristics of employees to obtain a better understanding of how they interact in ABW layouts. Such an analysis provides the context for a more inclusive understanding of the operation of modern office layouts.

This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill sets, values, and cognitive preferences and further influences their decisions in tax reporting. By empirically examining the relation between CFOs with MST degree and their companies' tax compliance based on US data between 2004 and 2016, we find that CFOs with MST degree are associated with improved tax compliance, suggesting that US MST education, beyond general accounting education, cultivates graduates with higher levels of professionalism and ethics in the field of taxation. Moreover, we find that CFOs' tenure, age, and compensation influence the relation between tax education and tax compliance, suggesting company's compensation and employee policies influence executives' tax decisions. Finally, we find that pressures from financial reporting and CEOs with accounting educational background could alleviate the role of CFOs with accounting educational background in tax reporting, while institutional owners could strengthen the role of CFOs. This chapter provides evidence regarding the social implication of MST program and has important managerial implication to tax compliance, executive recruitment, and corporate governance.

This article investigates the construction of risk within trustworthy digital repository audits. It contends that risk is a social construct, and social factors influence how stakeholders in digital preservation processes comprehend and react to risk.

This research employs a qualitative research design involving in-depth semi-structured interviews with stakeholders in the Trustworthy Digital Repository Audit and Certification (TRAC) process, and document analysis of the TRAC checklist and audit reports. I apply an analytic framework based on the Model for the Social Construction of Risk in Digital Preservation to this data.

The findings validate the argument that risk in digital preservation is indeed socially constructed and demonstrate that the eight factors in the Model for the Social Construction of Risk in Digital Preservation do indeed influence how stakeholders constructed their understanding of risk. Of the eight factors in the model, communication, expertise, uncertainty and vulnerability were found to be the most influential in the construction of risk during the TRAC audit process. The influence of complexity, organizations political culture, were more limited.

This article brings new insights to digital preservation by demonstrating the importance of understanding risk as a social construct. I argue that risk identification and/or assessment is only the first step in the long-term preservation of digital information and show that perceptions of risk in digital preservation are shaped by social factors by applying theories of social construction and risk perception to an analysis of the TRAC process.

Chronic illnesses often go unnoticed mainly due to their invisibility and lack of understanding both at home and in the workplace. In this chapter, I use an autoethnographic approach to engage with my “emotionally charged” lived experiences of living and working with a stigmatized chronic illness – irritable bowel syndrome (IBS) – in a highly patriarchal Pashtun society where women are expected to perform various social roles despite of illness and are often silenced to male domination. IBS is a functional gastrointestinal disorder characterized by abdominal pain, abnormal bowel function, and bloating, in the absence of any structural abnormalities, and has a significant impact on one’s life. As I navigate through my experiences of suffering from a chronic illness and the emotional labor involved therein, I shed light on the challenges I face as a woman in managing work and life and as I silence my pain and emotions to fit into the roles of a “professional” academic, a “good” wife, a “good” daughter, a “good” sister-in-law, a “good” daughter-in-law, and so forth. I have used both the lens of stigma to reflect my sufferings and normalization to demonstrate my resilience and (re)adjustment to the new life. In doing so, pain and emotions do leak out during intense situations but silencing chronic illness is mostly strategic as it protects us from being excluded, marginalized, and stigmatzed both at work and home.

Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.

This paper explores the context within which experimental, pedagogically progressive schools were established in Australia during the first decades of the 20th century.

The paper presents a case study of the establishment of Rosbercon Girls’ Grammar School. It draws on educator accounts, archival documents and contemporary literature to provide a brief narrative of the events leading to the opening of the school; to sketch the family of educators who were pivotal in making it a reality; and to identify key aspects of the social and legislative context that made such an initiative possible.

Rosbercon was established at a time when a modest school could be established relatively easily by a small group of educators with a shared vision. The early 20th century was a moment of national optimism in Australia, where an appetite for new educational ideas created a climate in which innovative educators found fertile soil for their pedagogical experiments and adaptation of emerging ideas from around the world. Their efforts were facilitated by an emerging global network of personal interactions, professional learning, professional associations and educational literature.

This paper addresses the relative lack of scholarly examination of the origins of Rosbercon Girls’ Grammar School, an institution that previous authors have identified as Australia’s oldest experimental school. The case study also contributes to a broader appreciation of the trajectory of progressive education during the early 20th century.

Advances in technology have given rise to an increased demand by small businesses for personalised e-government services. Given the importance of small businesses to the Australian economy, it is vital to deliver small business-centric services that offer potential to generate value. To do that effectively, government departments need to understand factors that affect small business. The purpose of this study is to explore how preferences for personalised services and the use of intermediaries affect small business participation behaviour and, in turn, stimulate positive outcomes that are of interest to the government.

This study draws on secondary data from a survey of 800 Australian small businesses about the digital services offered by a large government department. Structural equation modelling was used to empirically test the model.

The findings demonstrate that whilst preference for personalisation has a positive relationship with participation behaviour, reliance on an intermediary does not. While such behaviour fosters emotional connection and perceptions of partner quality, the results of this study show no significant impact on satisfaction.

This study advances knowledge about how small businesses can gain value from personalised support services. Importantly, it focuses on participation behaviour and small business – both of which are largely absent from existing studies. The findings can assist government departments to design personalised services that are valued by small businesses.