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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.

This study analyses the concept of happiness management based on the empirical validation of the interactions between emotional wage, organisational justice and happiness at work. It complements a holistic view of the management models used in recent corporate governance. This perspective explores the dimension’s emotional wage mediating role and influences on organisational justice and happiness at work. The effect of organisational justice on happiness at work is also analysed.

A quantitative, cross-sectional, descriptive and correlational study is proposed. A sample of 502 workers in the education sector in Costa Rica was selected. A structural equation model (PLS-SEM) was developed to test the proposed theoretical model. The SPSS-AMOS 23 and SmartPLS 4 computer programs are used for this purpose.

The results show that emotional wage has a positive impact on happiness at work and that it mediates positively between organisational justice and happiness at work. Developing organisational policies to include these variables as necessary resources for corporate governance is recommended.

The first limitation of this study is due to the type of sampling, which was purposive. The kind of population and the time of execution of this study were determining factors when deciding on the mode of application of the instrument. However, an attempt to reduce the bias associated with this element could be made by expanding the sample to as many respondents as possible. The second limitation was that the data were collected within a specific time frame. Longitudinal studies address Thcould. The third limitation stems from the scarcity of literature on happiness management. In this regard, this type of research currently needs to be explored in emerging economies. It makes it difficult to determine whether the empirical results obtained in this paper can be generalised to other territories in the global village. Moreover, the last limitation is that the authors of this research have only explored the moderating role of emotional pay in the relationship between the dimensions of organisational justice and happiness at work. It would be interesting to consider other mediating variables to have a clearer picture of the organisational justice–happiness at work construct from the happiness management approach.

As already indicated throughout this research, emotional wage, organisational justice and happiness at work are constructs that positively drive employee satisfaction, motivation and well-being. Human talent management strategies undertaken by organisations should encourage the adaptation of actions that stimulate employees' quality of life, corporate social responsibility and ethical management practices to be more competitive in today’s markets. It requires implementing the dynamic management models that provide internal customers with a high sense of belonging, job satisfaction and commitment to their professional performance. In other words, this will require robust leadership styles and corporate cultures that stimulate employee creativity, loyalty and innovation. For this reason, management of organisations must implement human resources policies to attract and retain creative talent through happy leadership. It requires, among other things that the philosophy of happiness management becomes a critical strategic resource for companies to promote nonfinancial benefits for employees, including emotional wage (Ruiz-Rodríguez et al., 2023).

In the current business environment, there has been a transformation in leadership styles, motivation and the development of a sense of belonging in organisations' human capital. Based on this trend, the study of happiness management becomes a social strategy to improve the conditions, in which the organisations compete to attract highly demanded human capital. It is why this research contributes elements that have an impact on citizenship by proposing the management models based on happiness at work and quality of life.

This study adds to the happiness management literature by including emotional wage, organisational justice and happiness at work in human resources and strategic management. It also contributes to the academic debate on the need to formulate organisational cultures that empower workers in their professional performance based on happiness and positive emotions.

The purpose of this study is to provide an in-depth understanding of the B2B customers’ perspective regarding salespeople’s social media use.

The study adopts a qualitative approach based on semi-structured interviews with 26 key informants performing their job in customer role in various industries.

The authors inductively identify five themes regarding the B2B customers’ perspective of social media use in B2B selling. These themes allow for valuable implications for social selling activities and expected outcomes.

Against a growing body of literature on drivers, best practices and outcomes of social media use by B2B salespeople, less attention has been paid to the customer’s side. The authors extend current research by providing a more complete picture of social selling activities and expected outcomes.

Despite the significance of the construction industry to the nation's economic growth, there is empirical evidence that the sector is lagging behind other industries in terms of productivity growth. The need for improvements inspired the industry's stakeholders to consider using emerging technologies that support the enhancement. This research aims to report augmented reality applications essential for contractors' productivity improvement.

This study systematically reviewed academic journals. The selection of journal articles entailed searching Scopus and Web of Science databases. Relevant articles for reviews were identified and screened. Content analysis was used to classify key applications into six categories. The research results were limited to journal articles published between 2010 and 2021.

Augmented reality can improve construction productivity through its applications in assembly, training and education, monitoring and controlling, interdisciplinary function, health and safety and design information.

The research provides a direction for contractors on key augmented reality applications they can leverage to improve their organisations' productivity.