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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.

Internal knowledge transfer is crucial for firms to improve their employees’ abilities and improve their work performance. However, there is still a gap in the knowledge management field regarding whether internal knowledge transfer can leverage employee personality traits and service performance in service-oriented organizations. To address this gap, this study aims to validate a multilevel model of the mediating (i.e. internal knowledge transfer as a mediator) and moderating (i.e. task interdependence as a moderator) mechanisms underlying personality traits and employee service performance.

Multilevel structural equation modeling was applied for model validation using an original data set from 45 team leaders and 333 employees working in Chinese hotels.

Internal knowledge transfer mediated the link between extraversion and employee service performance and the link between openness to experience and employee service performance. Task interdependence played a moderating role that strengthened both the impacts of extraversion and openness to experience on internal knowledge transfer.

Through the use of an original data set, this study advances the knowledge management discipline by investigating the mediating impact of internal knowledge transfer between personality traits and employee service performance and revealing the moderating impact of task interdependence that underlies the links between personality traits and internal knowledge transfer.

This research endeavors to assess the influence of financial shared service centers (FSSCs) on the quality of accounting information within China’s A-share listed companies. Using a multi-period difference-in-differences (DID) model, the study aims to empirically examine the correlation between the adoption of FSSCs and the quality of accounting information.

The study uses a robust methodology to evaluate the relationship between FSSCs and accounting information quality (AIQ). Leveraging the established FSSCs within China’s A-share listed companies as the treatment group, this research adopts a multi-period DID model. This approach enables a rigorous empirical examination of the influence exerted by FSSCs on the overall quality of accounting information.

The present study delves into the impact of FSSCs on AIQ and conducts empirical analysis using data from Chinese A-share listed companies between 2004 and 2021. The findings substantiate that: FSSCs significantly bolster the quality of accounting information, a conclusion retained even after robustness tests. Specifically, FSSCs exhibit a positive correlation with the comparability, timeliness and disclosure quality of accounting information while demonstrating no significant influence on relevance, robustness and reliability factors.

First, the analysis primarily rests upon data from Chinese A-share listed companies between 2004 and 2021, potentially constraining the generalizability of findings across diverse contexts. Second, despite controlling for various factors, unobserved variables or external factors not encompassed in the model might influence the relationship between FSSCs and AIQ. Additionally, the study’s reliance solely on quantitative data confines exploration into qualitative aspects that might offer a more comprehensive understanding of FSSCs’ impact on AIQ.

This paper establishes a nuanced connection between FSSC operations and AIQ, furnishing direct empirical evidence for their economic implications and propounding a novel avenue for augmenting AIQ. And, it furnishes guidance for forthcoming FSSC development, accentuating the necessity of harnessing information technology to enhance the relevance, reliability and robustness of accounting information.

Majority of prior empirical studies assessing AIQ have focused on singular indicators, lacking a comprehensive depiction of its overall level. To address this gap, this paper pioneers the construction of a comprehensive index for AIQ, providing a holistic representation of its level. Furthermore, this study stands as the inaugural investigation into the relationship between China’s A-share listed firms’ FSSCs and the quality of accounting information.

Despite similarities, research across family business and business advising forwards contradictory conclusions when considering family business advising. The authors seek to integrate these literature and in doing so uncover both the hurdles facing family business advisors attempting to adapt tools developed in corporate advising to the family business context as well as the potential for greater integration of these streams in ways that contribute to both family business and advising research and practice.

Primary data were collected both in the form of a survey questionnaire and website marketing content. In the survey, 47 family business advisors evaluated the distinctiveness of their family business clients across structural, cognitive and relational social capital dimensions. Motivated by unexpected findings, a content analysis of advisor websites uncovered specific marketing themes that illustrate the divides between family business advising and scholarship.

Family business advisors reliably acknowledge structural and cognitive social capital as preeminently characterizing the distinctiveness of their family business clients. Expanding on this, the authors’ findings suggest that the urgency signaled in advisor marketing via their websites may inspire tactics misaligned with the long-term time horizon typically characterizing family businesses strategy.

The few family business advising studies that exist predominantly consider post-hoc evaluation of advising by family business clients. The primary data the authors collect are unique in the literature in that the data detail how family business advisors perceive and engage with potential clients.

This study aims to delve into the lived experiences, challenges and visions of women entrepreneurs in Jordan, placing a magnifying glass on those spearheading or co-pioneering start-ups. It aims to understand the myriad factors that influence their entrepreneurial journey, from motivation to the future of their niche.

Adopting a qualitative lens, this study is anchored in semi-structured interviews encompassing 20 Jordanian women entrepreneurs. Following this, thematic analysis was deployed to dissect and categorize the garnered insights into ten salient themes.

The study reveals that personal experiences and challenges are pivotal in directing these women towards niche markets, aligning with the theory of planned behaviour (TPB). Tools such as digital instruments, customer feedback and innovative strategies like storytelling and augmented reality are integral to their entrepreneurial success, resonating with the resource-based view (RBV). Additionally, challenges like cultural barriers and infrastructural limitations are navigated through adaptive strategies, reflecting the resilience inherent in these entrepreneurs. Networking, mentorship, embracing technological advancements and implementing sustainable practices are highlighted as crucial elements underpinned by the social identity theory (SIT).

Contrary to the extant body of research, this study provides new insights into the challenges faced by women entrepreneurs in Jordan, highlighting the practical relevance of theories like TPB, RBV and SIT for both policymakers and the start-up community in niche markets.

As knowledge management increasingly becomes critical for the success of professional service firms, this paper uses social exchange theory to investigate the interactive impact of transformational leadership and organizational innovation on online knowledge sharing by employees in professional service firms. This study aims to investigate the mediating roles of job autonomy and job engagement in this process.

Data were collected from a survey of 350 frontline employees in professional service providers, including banking, telecommunication and insurance. Structural equation modeling was used for data analysis.

The results show that transformational leadership positively affects job autonomy, which in turn has a positive impact on online knowledge sharing through job engagement. Thus, job autonomy and job engagement mediate the relationship between transformational leadership and online knowledge sharing. Finally, organizational innovation moderates the relationship between transformational leadership and job autonomy.

This paper extends the knowledge management literature by studying the impact of transformational leadership on the online knowledge-sharing behavior and exploring the focal roles of job autonomy and job engagement in online-sharing behavior in professional service firms. The findings also provide useful implications for practitioners to help them engage employees in the adoption of digital technologies to optimize outcomes.

This paper aims to explore the antecedents and consequences of service chain flexibility (SCF) in healthcare service delivery.

A structural model was developed based on a literature review. A 29-indicator questionnaire was circulated among service providers in the healthcare system across India, and 253 valid responses were received, corresponding to a response rate of 46%. The research model was assessed using a cross-sectional research design, and the data were analyzed by structural equation modeling using analysis of moment structures (AMOS) software.

Service orientation (SO), technology integration (TI), knowledge sharing (KS) and supply chain integration (SCI) were identified as antecedents of SCF, the consequence of which is responsiveness in service delivery (RSD). Furthermore, patient-centered care moderates the relationship between SCF and RSD.

This paper highlights the impact of SCF on RSD in healthcare organizations. Consideration of the four constructs of SO, TI, KS and SCI as antecedents of SCF and, in turn, RSD may be one of the limitations. Future work may identify other theoretical constructs with potential impacts on SCF and RSD. Furthermore, eight months for data collection could have resulted in early-late response bias. This study was operationalized in India and may reflect political, economic, social, technological, environmental and legal factors unique to India.

The study provides suggestions to practitioners for building RSD by leveraging SO, TI, KS and SCI in flexibility-driven service chain processes. Recognizing the relationships among these constructs can aid in the timely formulation of corrective actions and patient-centric policies.

This paper highlights how focusing on a SCF can promote RSD. This understanding may aid the design of processes that develop patient-centricity and deliver health as a social good in an effective manner.

The empirical evidence from this study can help hospitals integrate and build flexibility in their functions, thus enabling them to deliver responsiveness in care.

Farmers in rural areas are generally not well empowered with knowledge and innovations to solve their agricultural problems in spite of the growing presence of such knowledge resulting from research and innovation activities across the globe. This study aims to document approaches, impact and impediments of using village knowledge centers (VKCs) to transfer agricultural knowledge and innovations.

To achieve the objective of the study, a case study research design was used to investigate the impact of a selected VKC as institutional innovation in agricultural technology outreach and extension in rural Tanzania. Primary data was collected through semi-structured interviews, focus group discussions and observation methods. Besides, secondary sources such as reports were used to complement primary data during fieldwork.

The study reveals that various approaches are used by the VKC to transfer knowledge and innovation to farmers. The use of the multi-actor platform (MAP) to run the VKC ensures inclusive knowledge production and sharing among different actors. The findings also suggest that knowledge and innovation co-creation is constructed with various knowledge systems actors to enhance the use of research generated. Accordingly, the findings show that the university efforts are an important catalyst for integrated knowledge, technology and innovation systems in rural settings.

The present study reveals different limitations associated with the use of a single case study design. The single-case design provided researchers with little basis for generalisation of the study findings and conclusions. Aside from that, the use of a cross-sectional design did not help the researchers to validate the findings and conclusions. To address these limitations, the study recommends similar studies that will adopt different types of longitudinal design such as cohort and diary methods. Apart from this, a future study to investigate the tangible impact of VKC on knowledge and innovation transfer is recommended.

Considering the novelty of the MAP approach in Tanzania and the dearth of studies reporting on how the village knowledge center works and how effective it is, the present study provides insights on the approaches, impact and impediments.

Discussions about progressive gender reform across Melanesia highlight the need for more gender-inclusive policies and improved conditions for women and girls throughout all sectors. However, for many of these countries, attempts to address the problems are marred by insufficient resources and low prioritization of the issue and traditional, cultural and religious perspectives about gender and gendered roles. This article discusses how police responses are coordinated to address domestic and family violence (DFV) and provides a critical reflection on both internal responses and the complexities of multi-partner operations beyond urban spaces.

This article draws on the findings from a stakeholder engagement focus group with 20 participants from four Melanesian countries – Fiji, Papua New Guinea, the Solomon Islands and Vanuatu – to provide insight into policing innovations in rural contexts.

There is a need for improved multisector partnerships, increased police presence and greater reliance on indigenous strategies to improve responses to DFV in resource-constrained contexts.

The article provides insight into an under-researched area and makes recommendations for improving responses to DFV in rural areas in small-island developing states.