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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 research addresses the professional logics of street-level managers (SLMs) and bureaucrats (SLBs) working in the Brazilian National Social Security Agency (INSS) through their perceptions of distributive justice and discretion. Since SLMs have the authority to influence SLBs' actions, we investigate whether these two groups hold similar viewpoints.

We integrate the administrative data and survey responses (n = 678) with earlier thematic content analysis (n = 350) in three stages: mean-testing, regression analyses and complementary qualitative analysis, integrated through a mixed-methods matrix.

Whilst no significant differences emerge in distributive justice ideas between groups, SLMs demand wider benefit-granting discretion, praising professionalism whilst adopting managerial posture and jargon.

The study adds to the theoretical discussions concerning SLM’s influence on SLB’s decision-making, suggesting that other factors outweigh it. The finding concerning the managers’ demand for wider discretion asks for further in-depth approaches.

Findings supply valuable insights for policymakers and managers steering administrative reforms, by questioning whether some roles SLMs play are limited to symbolic levels. Further, SLBs’ heterogenous formations might be more relevant to policy divergence than managerial influence and perhaps an underutilised source of innovation.

By approaching street-level management professional logics within a Global South welfare state through a mixed-methods approach, this study offers a holistic understanding of complex dynamics, providing novel insights for public sector management.

This case study explores trust at work, described by young professionals in the early stages of their careers. In this article, trust is approached as the study participants' experiences of interpersonal trust. More specifically, it refers to relationships between colleagues, among individuals or at group level (Ma et al., 2019). Supervisors or managers did not take part in this study. The research question was “What do young professionals tell about trust and its importance at work?”

The empirical study consists of qualitative data, focus group (5) interviews (n = 20) of young professionals who are in the early stages of their careers (1–3 years after graduation). The study is contextualized in Finland, in Helsinki metropolitan area, in three social and healthcare workplaces and two information technology (IT) organizations. Both public and private sectors are represented. The data were analysed by theory-based content analysis.

According to the study results, descriptions of trust and its importance at work can be placed in three main categories. First, trust is an important element in improving young professionals' adaptation into the working community. Second, trust strengthens young professionals' professionalism and professional development at work. Third, trust at work highlights ethical issues and their significance in workplace relationships. Practical implications and limitations are also discussed.

Due to the nature of this study, the research results should be viewed critically. The results can be seen as one suggestion to structure and increase understanding of trust in working life, from the perspective of young professionals in the early stages of their careers. As all research, the studies included in this review had several limitations that need to be taken into account. First, one of them is the size of the data, also in this study. Second, although literature has been searched carefully, there is always a chance of better literature existing for discussion on trust at work from young professionals' points of view, even though there is not a lot available on this specific topic. Nonetheless, literature of this study includes the most relevant classics of trust research. Third, the method has its own limits because it is based on focus group interviews, not interviews of individuals. On the other hand, it offered time for the team to reflect on trust in their own team. Still, this study offers one option for discussion of trust in work relationships. Additionally, it was noteworthy that the subjects were at the beginning of their careers, joining a new working community. They were in the early stages of building a professional identity, seeking confirmation of their skills and position in the working community. Thus, we recognize that this may have contributed to the collection of research data, which was a focus group interview. Few participants in the interview wanted to strongly point out the factors related to distrust, even if they had appeared at work. The authors recognize that exploring trust requires trust and acknowledge it. Data have been collected before the COVID-19 pandemic (see, e.g. van Zoonen et al., 2021).

This study implies that trust at work should focus on discussing young professionals' thoughts, expectations, feelings and experiences of trust at work as part of transitioning from graduation into working life or in early stages of their careers. Trust should not only be discussed in dyadic discussions between young professionals and supervisors but also as part of team discussions. The authors’ suggestion is that trust should be in the core of team discussions, not just as part of teams' social and emotional dimensions of their functionality and capacity. Courage and skills to take part in such discussions is needed from all parties. Especially leaders have to have the ability to create a trusting environment to talk about trust. In particular, the importance of peers in trust and their importance at work should be taken into account. By understanding young professionals’ point of view, we can prevent job changes or dissatisfaction at work too. The purpose of this study was to contribute to this line of research on trust at work. The trust resource contributes to and promotes the realization of participation in working life.

The trust resource contributes to and promotes the realization of participation in working life. Leaders and coworkers can learn about trust as a phenomenon, while developing more emotionally sustainable working environments for young professionals. Trust should be seen as a skill or competence to improve various positive functional dimensions at work.

The results demonstrate that it is crucial to ensure emotional sustainability at work, and a positive feeling of belonging at work supports young professionals by developing a trusting work environment. It strengthens their engagement in a new work.

The purpose of this study is to gain insight into the dynamics and considerations of professionals regarding the sharing of tacit, personal knowledge in their practice.

Adopting a social-constructivist ontology, the qualitative design deploys semi-structured interviews and focus groups. Data were coded, and analysed through interrelating and reasoning.

Personal knowledge is difficult to share precisely, but can be shared to some extent using reflection and stories. Knowledge also provides a position and professional agency, emphasising boundaries and impacting the decisions on interaction and sharing. As such, professional commitment is vulnerable and contextual and, by extension, material becomes part of this interplay of professional practice and collaborative development.

Findings imply that exchange and use of knowledge and material present in organisations are impacted by individual professionals’ autonomy and decisions, which consequently impact on employees’ practice. This calls for research that focuses on individual factors such as autonomy, professionalism and attitudes in addition to organisational and facilitative matters.

Stimulating professional commitment and interpersonal learning is a matter of valuing personal knowledge and practice to avoid protectionism, boundaries and segregated agency. Management and professionals should consider how and why individuals exchange their personal knowledge, paying attention to social structures and individuals’ voices and objectives in forming communities.

This study combines the concept of tacit knowledge with the younger field of practice theory. By connecting personal knowledge to practice, it extends agency to the material world and offers a more individual perspective to knowledge sharing in and between entities.

Healthcare providers are under pressure due to increasing and more complex demands for services. Increased pressure on budgets and human resources adds to an ever-growing problem set. Competent leaders are in demand to ensure effective and well-performing healthcare organisations that deliver balanced results and high-quality services. Researchers have made significant efforts to identify and define determining competencies for healthcare leadership. Broad terms such as competence are, however, inherently at risk of becoming too generic to add analytical value. The purpose of this study is to suggest a holistic framework for understanding healthcare leadership competence, that can be crucial for operationalising important healthcare leadership competencies for researchers, decision-makers as well as practitioners.

In the present study, a critical interpretive synthesis (CIS) was conducted to analyse competency descriptions for healthcare leaders. The descriptions were retrieved from peer reviewed empirical studies published between 2010 and 2022 that aimed to identify healthcare services leadership competencies. Grounded theory was utilised to code the data and inductively develop new categories of healthcare leadership competencies. The categorisation was then analysed to suggest a holistic framework for healthcare leadership competence.

Forty-one papers were included in the review. Coding and analysing the competence descriptions resulted in 12 healthcare leadership competence categories: (1) character, (2) interpersonal relations, (3) leadership, (4) professionalism, (5) soft HRM, (6) management, (7) organisational knowledge, (8) technology, (9) knowledge of the healthcare environment, (10) change and innovation, (11) knowledge transformation and (12) boundary spanning. Based on this result, a holistic framework for understanding and analysing healthcare services leadership competencies was suggested. This framework suggests that the 12 categories of healthcare leadership competencies include a range of knowledge, skills and abilities that can be understood across the dimension personal – and technical, and organisational internal and – external competencies.

This literature review was conducted with the results of searching only two electronic databases. Because of this, there is a chance that there exist empirical studies that could have added to the development of the competence categories or could have contradicted some of the descriptions used in this analysis that were assessed as quite harmonised. A CIS also opens for a broader search, including the grey literature, books, policy documents and so on, but this study was limited to peer-reviewed empirical studies. This limitation could also have affected the result, as complex phenomenon such as competence might have been disclosed in greater details in, for example, books.

The holistic framework for healthcare leadership competences offers a common understanding of a “fuzzy” concept such as competence and can be used to identify specific competency needs in healthcare organisations, to develop strategic competency plans and educational programmes for healthcare leaders.

This study reveals a lack of consensus regarding the use and understanding of the concept of competence, and that key competencies addressed in the included papers are described vastly different in terms of what knowledge, skills and abilities they entail. This challenges the operationalisation of healthcare services leadership competencies. The proposed framework for healthcare services leadership competencies offers a common understanding of work-related competencies and a possibility to analyse key leadership competencies based on a holistic framework.

A large number of studies indicate that coercive forms of organizational control and performance management in health care services often backfire and initiate dysfunctional consequences. The purpose of this article is to discuss new approaches to performance management in health care services when the purpose is to support innovative changes in the delivery of services.

The article represents cross-boundary work as the theoretical and empirical material used to discuss and reconsider performance management comes from several relevant research disciplines, including systematic reviews of audit and feedback interventions in health care and extant theories of human motivation and organizational control.

An enabling approach to performance management in health care services can potentially contribute to innovative changes. Key design elements to operationalize such an approach are a formative and learning-oriented use of performance measures, an appeal to self- and social-approval mechanisms when providing feedback and support for local goals and action plans that fit specific conditions and challenges.

The article suggests how to operationalize an enabling approach to performance management in health care services. The framework is consistent with new governance and managerial approaches emerging in public sector organizations more generally, supporting a higher degree of professional autonomy and the use of nonfinancial incentives.

Muslims have several religious obligations; the payment of a defined sum to the deprived part of the society is one of their financial obligations called Zakat. The institutionalization of this obligation has been the focal point of several research studies, however the Moroccan context has been studied by very few researchers. Therefore, this research aims to study the institutionalization of Zakat in the Moroccan context.

In this paper, the authors try to drive focus to the determinants of the payment of Zakat to a specialized institution in Morocco (institutions whose main activity is the management of zakat funds), through 302 questionnaires that have been administrated on Moroccans and partial least square (PLS) approach.

The results show that the intention and payment behavior of Zakat by Moroccans depends on the quality of the zakat institution's quality of services, its location, the competence and availability of personnel, the use of technology, the shari'ah compliance of the institution’s activities and the trust by showing professionalism in the management of Zakat funds and disclose information.

The lack of relevant data covering the number of Zakat payers in Morocco, their potential contributions and the amounts paid each year, slows down the progress of this project as it hinders the ability of state officials and decision-makers to assess the potential zakat funds that are currently in circulation, and thus makes it hard for them to attribute financial support to such project. It also makes it hard for researchers to get direct access to Muzzakis.

The existing literature shows immense interest in the implementation of institutions who can manage the Islamic social instruments especially zakat. However, the lack of relevant payer data of Zakat in Morocco and other jurisdictions who have not yet institutionalized zakat slows down the progress of this project and hinders any progress. Thus, the initiating point of such institutions in Morocco and in other countries who have not yet launched this project, requires knowing what determines the behaviour of Zakat payers and their choice of paying zakat to an institution. The results of our research help give insights on the determinants of zakat institutionalization from zakat payers point of view. These results are useful to the state policy makers.

Like other neighboring countries, Morocco must introduce Zakat into its social system in order to better manage the funds that will enable the tackling of serious social problems such as poverty.

In contrast to the widespread and extensive literature available in analyzing the determinants of donations and volunteering from a conventional perspective, the parallel analysis of these same concerns in social Islamic systems is still in its infancy and so is the implementation of institutions related to zakat and other traditional Islamic social instruments such as waqf.

A viable framework has been proven to reduce operational and institutional inefficiencies in the urban water supply sector. The absence of drivers necessary to develop a framework may have hindered institutional development and effective Ghanaian urban water supply management. Thus, the research aims to identify the drivers and develop a framework for effectively managing the urban water supply in Ghana.

The study utilised a qualitative research design approach and analysed collected data to proffer answers to the research questions. The research sampled 19 participants, and saturation was achieved.

Findings identified drivers for developing Ghana's urban water supply framework. They categorised them into the availability of water supply resources, the level of professionalism of the personnel, the provision of accessible quality water, the efficient management system of water supply, prudent financial management, ethics for managing water supply and the culture of managing water supply. These pertinent constructs form components of Ghana's urban water sector framework.

Besides supporting transformation and sustainability to develop a framework for managing Ghana's urban water supply sector, policymakers may utilise the developed model to evaluate public urban water supply compliance with Ghana's water sector performance.

This study aimed to evaluate the impact of four cross-institutional teaching enhancement projects (TEPs), a relatively new form of professional collaboration. The focus is on the impact at departmental, institutional and cross-institutional levels because such impact is the main reason for establishing cross-institutional TEPs.

A professional capital framework guided the examination of decisional and social capitals at departmental, institutional and cross-institutional levels. A theory-of-change method was adopted to collect data from 35 sets of documents, 22 project members and 65 stakeholders.

The authors found five forms of impact, showing the development of decisional and social capitals mostly at institutional and cross-institutional levels, whilst signaling the relatively weak impact at departmental levels. Therefore, the values of cross-institutional TEPs have not been fully realized and future endeavors need to better utilize the capitals in programs.

Few studies evaluated the impact of large-scale, cross-institutional TEPs. The authors offered new contributions by gauging the impact of these under-explored forms of complex professional collaborations.