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The purpose of this paper is to garner a deeper understanding of the site of influence of aspects of risk management for tax practitioners.

The research design is twofold. Phase one consisted of a wide-scale international survey with 1,061 tax experts across 59 jurisdictions. In phase two, the authors followed up with 68 semi-structured interviews with tax practitioners working in 11 different countries.

The findings recognise the importance of the firm as a significant “site of influence” for tax practitioners in shaping their risk appetite in their tax work. The firm eclipses other influences of risk such as professional body oversight, public interest and demographic markers such as gender and career stage. The authors show that firm is significant, irrespective of size of firm.

This work has practical implications as the findings highlight the importance of oversight of professional service firms by both the professional accountancy bodies and revenue authorities. The findings may have impact on the ethical training and guidance for trainee accountants in terms of an increased awareness on the employing firm as a site of influence for tax practitioners.

This research is important as it adds to the significant body of work on firm socialisation and highlights the important role that the firm holds in moderating (or exacerbating) the risk appetite of tax practitioners, which has significant implications in terms of pushing the boundaries of tax aggressive behaviours. The work aims to recognise the important role that tax practitioners can have in moderating aggressive tax practice, and, thus, reducing tax inequalities and shaping a better world of “Reduced Inequalities” (SDG10).

The purpose of this paper is to develop a typology of heuristics in business relationships. We distinguish between four categories: (1) general heuristics used in the context of a business relationship but that may also (and are often) used in other contexts; (2) relational context heuristics that are typically used in a relational context; (3) relational information heuristics that rely on relational information and (4) genuine relational heuristics that use relational information and are applied in relational contexts.

We draw on existing literature on heuristics and business relationships to inform our conceptual paper.

We apply this typology and discuss specific heuristics that fall under the different categories of our typology. These include word-of-mouth, tit-for-tat, imitation, friendliness, recognition and trust.

We contribute to the heuristics literature by providing a novel typology of heuristics in business relationships. Emphasizing the interdependence between heuristics and business relationships, we identify genuine relational heuristics that capture the bidirectional relationships between business relationships and heuristics. Second, we contribute to the business relationships literature by providing a conceptual framework for understanding the types of heuristics managers use in business relationships and by discussing examples of specific heuristics and how they are applied in relational contexts.

We contribute to practice by providing a simple framework for making sense out of the “universe” of heuristics for business relationships.

Our paper provides a novel typology for understanding heuristics in business relationships.

The purpose of this study is to identify important strategies and practices supporting inter-organizational learning (IOL) in integrated care. The two research questions ask how organizational network architectures can help involved organizations overcome the barriers of IOL in integrated care (RQ1) and what design recommendations can strengthen the processes of IOL in integrated care (RQ2).

This study applies a qualitative design to analyze an improvement initiative in a regional, integrated care service for elderly patients with multiple illnesses in Norway. An inductive thematic analysis for the triangulating of qualitative data from different sources was applied. Patterns within the data were organized into themes, categories and subcategories. No software was applied.

The identified characteristics of the organizational network architectures supporting IOL in integrated care in the case under study were: equality of the involved parties, shared goals, recognition of expertise and the abilities to coordinate, design IOL processes and make joint decisions (RQ1). The categories of practices supporting the process of IOL were: insight into complex realities, contradictions, iteration, motivation and prototypes (RQ2).

This study offers much-needed insight into a successful approach for IOL in integrated care. The results offer strategies to be considered when building organizational networks for the improvement of integrated care and relevant practices useful when designing IOL processes in such care services. We believe such knowledge has important implications for policymakers, frontline personnel, education, research and leaders.

This paper aims to explore the impact of remote work on organizational culture, focusing on redefining workplace presence during the COVID-19 pandemic. It examines changes in communication patterns, employee engagement and leadership practices, offering insights into how organizations can adapt their cultural frameworks for a remote or hybrid workforce.

Using a conceptual approach, this paper draws on existing literature, theories and case studies to analyze the implications of remote work for organizational culture. It examines the practical applications of theoretical frameworks such as Kotter's 8-Step Change Model, the Competing Values Framework, Social Exchange Theory, Role Theory, Self-Determination Theory and Equity Theory.

The findings indicate that the transition to remote work necessitates changes in communication patterns, collaboration, employee engagement and the sense of belonging. It also highlights the critical role of leadership in fostering a positive remote work culture, requiring organizations to adapt to a paradigm where presence is measured by engagement and productivity rather than physical visibility.

This paper contributes to understanding the impact of remote work on organizational culture by integrating various theoretical frameworks and providing practical implications for managing remote work environments. It comprehensively analyzes the challenges and opportunities the shift to remote work presents and provides recommendations for organizations to navigate this transition successfully.

The purpose of this study is to identify and assess the factors that influence the work performance of employees in the service sector of Mauritius during the post-COVID-19 period. Factors like emotional labour, burnout, job satisfaction and psychological health of employees have been identified as those potential factors influencing the work performance of employees.

This study adopts the survey-based approach for data collection. Employees from the service sector were targeted, that is, those who have direct contact with the customers. A response rate of 197 was recorded. The partial least square structural equation modelling has been used to run the data analysis.

Ten hypotheses were proposed, and four hypotheses were accepted. Job satisfaction appears to positively influence the work performance of employees in the service sector. Emotional labour, burnout and psychological health of employees appeared not to significantly affect the work performance of employees.

From a practical perspective, the author recommends that employers need to provide more support in terms of employee counselling, more job rotation for the employees to avoid burnout. Other support mechanisms as a supportive supervisor/manager where the employees can voice their concerns. It is also recommended that employers should have a more humane way to handle their human resources despite they are having the pressure to maximise profits. Employers need to understand that commercialisation of emotions demand a lot of emotional pressure on the employees and job re-design might be a solution to provide employees with more autonomy in the workplace. The level of flexibility also needs to be reviewed and employees should be more trusted.

This study acknowledges that a lot of research has been done in identifying and assessing factors that significantly impact employees’ work performance. Nevertheless, this study brings together two theories, namely, the social exchange theory and the psychological contract theory to better understand the relationship between the variables. This study also brings a methodological contribution with second-order factor analysis of factors like emotional labour and burnout which enabled better assessment and understanding of the factors and their effect on work performance. Some practical recommendations have also been made.

This study explores the impact of transformational leadership on work engagement within remote work settings. More specifically, we investigate whether supervisor’s perceived digital communication skills moderate the relationship between perceived supervisor support and work engagement.

Moderated mediation model has been tested using a sample of 410 consultants in Italy who worked within a fully remote work setting during Covid-19 pandemic.

Drawing on construal level theory and social presence theory, our study provides insights into the dynamics of leadership and work engagement in remote work settings. We demonstrate that, despite the challenges posed by physical distance, transformational leaders can effectively stimulate the work engagement of remote collaborators. Moreover, our findings suggest that the perceived digital communication skills of supervisors play a crucial role in moderating the relationship between perceived supervisor support and work engagement. This underscores the importance of supervisors' adept use of digital tools in conveying psychological presence and fostering employee engagement in remote work environments.

Our study highlights the importance of developing supervisors' digital communication skills to support and stimulate employee engagement in remote work settings.

This study contributes to the literature by providing one of the first empirical tests of the relationship between transformational leadership, perceived supervisor support, supervisor’s digital communication skills and work engagement within a remote work setting. By challenging prior assumptions and offering novel insights, our research enhances understanding of leadership dynamics and provides practical guidance for organizations navigating the challenges of remote work.

This article aims to investigate teleworking in public institutions, specifically focussing on the perspectives of technical-administrative employees at a Brazilian federal educational institution.

The research methodology involved the use of guided semi-structured interviews with public servants. The analysis applied a prior set of categories derived from the advantages and disadvantages of teleworking, as well as the favourable and unfavourable aspects of the interaction between teleworking and family relationships.

The findings reveal a range of benefits associated with teleworking, primarily an improved quality of life for workers. However, the study also identified significant challenges, including excessive workload, social isolation and difficulties in separating personal and professional life, corroborating with previous studies.

It is crucial to note that the majority of participants in the study have children or dependants, which could potentially influence their teleworking strategies and experiences. This demographic factor may play a significant role in how participants navigate their work-from-home routines and manage their responsibilities, especially during the COVID-19 pandemic.

Working from home presents two sides of the same coin according to the vision of those involved in this type of work. Public organisations should know in depth the challenges faced by their workers to prioritise planning that monitors their workforce and achieve success with teleworking.

The insights from this study provide valuable guidance for the development of evidence-based teleworking policies and practices in public educational institutions.

Based on the ability, motivation and opportunity (AMO) theory, this study aims to investigate the role of digital human resources management (digital-HRM) practices in influencing hotel employee behaviors, especially their adoption of work-at-home (WAH).

The study was conducted in two stages in hotels in Vietnam. Stage 1 used a mixed method to develop an instrument to measure digital-HRM practices. In Stage 2, through a survey of 303 respondents, the research investigated digital-HRM practices’ additive and interactive effects on WAH.

The study shows that digital-HRM comprised five factors. Except for digital recruitment, the other digital-HRM practices significantly affected WAH. In addition, the research suggests that digital training and employee involvement should be combined to enhance employee willingness for WAH.

Drawing on the AMO theory, this study constructs a digital-HRM measurement scale to study the antecedents and consequences of these practices to improve employees’ digital work efficiency. In addition, through both additive and combinative (a two-way interaction) models, the study enhances the HRM and hotel management theory by understanding why digital-HRM practices are essential to boost employees’ digital competencies to adopt remote working.

By investigating the role of digital-HRM practices in improving employees’ adoption of WAH, this study provides empirical implications for hotels to manage digital-HRM practices better and thus makes remote working effective.

The existing literature reveals the lack of a deep understanding of how HRM practices can promote digital devices and services and their influence on employee behaviors, especially in the hotel sector. To the best of the authors’ knowledge, this study is unique in extending the AMO theory into the digital context to illuminate components of digital-HRM practices and clarify how digitalizing HRM practices can motivate hotel employees to accept WAH.

As part of a national plan to govern professional and organizational development in Norwegian specialist healthcare, the country’s hospital clinics are tasked with constructing development plans. Using the development plan as a case, the paper analyzes how managers navigate and legitimize the planning process among central actors and deals with the contingency of decisions in such strategy work.

This study applies a qualitative research design using a case study method. The material consists of public documents, observations and single interviews, covering the process of constructing a development plan at the clinical level.

The findings suggest that the development plan was shaped through a multilevel translation process consisting of different contending rationalities. At the clinical level, the management had difficulties in legitimizing the process. The underlying tension between top-down and bottom-up steering challenged involvement and made it difficult to manage the contingency of decisions.

The findings are relevant to public sector managers working on strategy documents and policymakers identifying challenges that might hinder the fulfillment of political intentions.

This paper draws on a case from Norway; however, the findings are of general interest. The study contributes to the academic discussion on how to consider both the health authorities’ perspective and the organizational perspective to understand the manager’s role in handling the contingency of decisions and managing paradoxes in the decision-making process.

The purpose of this study is to investigate how social capital resources (SCRs), proactive personality and perceived organizational support (POS) influence work engagement during the organizational socialization process through the lens of self-determination theory (SDT).

Drawing upon a sample of newly hired employees from diverse industries, data was collected using self-report measures. A total of 619 respondents’ data were qualified for analysis. Regression analysis and structural equation modeling with the bootstrap method were used for hypothesis testing.

Results indicate that newcomers who used effective organizational socialization tactics (OSTs) experienced higher levels of work engagement. Moreover, SCRs were crucial in shaping the relationship between OSTs and work engagement. Specifically, newcomers with greater SCRs exhibited increased work engagement, enhancing effective OSTs’ positive impact. Furthermore, proactive personality and POS traits moderate the relationship between SCRs and work engagement. Newcomers with a proactive personality were more likely to leverage their SCRs, leading to higher work engagement effectively.

This study underscores the importance of promoting social connections, organizational support, proactivity and positive relationships to enhance employee work engagement and overall well-being in the Pakistani context.

This study examines how SCRs, proactive personality and POS influence work engagement during organizational socialization, a novel area in newcomer adjustment. It highlights the importance of strategic socialization and targeted onboarding programs that enhance SCRs and proactive personalities. By integrating SDT with the cultural context of Pakistani organizations, it offers unique insights for improving newcomer adjustment and engagement.