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There is evidence that spirituality at the workplace has positive effects on work outcomes, and there are different models conceptualizing the construct. To date, there is no discussion highlighting how digitalization is affecting workplace spirituality and vice versa. The present review tries to close this gap by discussing the psychological dynamics in light of digitalization and spirituality in the context of work.

This is a conceptual discussion based on an extensive narrative review. The conceptual design is further tested with a real-life case study.

The result is a model that may guide future research, which consists of the four highly interdependent domains, namely psychology (with the dimensions of emotion, cognition and behavior), digitalization (with the dimensions of platforms, data and algorithms), spirituality (with the dimensions of meaning, self-transcendation and belonging), as well as the workplace (with the dimensions of work tasks, location, community and culture and values). The discussion includes implications for the future of work, suggestions for management decisions and potential future research directions.

To date, there are many discussions about digital transformation and a limited amount of them have invested in analyzing psychological dimensions. The application to spirituality and the workplace – especially when the two are combined – is almost wholly absent, which makes the present discussion both innovative and original.

The purpose of this paper is to conduct a systematic review of the factors that shape tax morale. A large range of random explanatory variables identified in the literature as determinants of tax morale are synthesised and structured by drawing inspiration from the institutional theory.

To do this, a systematic search has been conducted using a library catalogue which provides access to more than 400 databases.

The finding is that the institutional theory provides a suitable theoretical basis to explore tax morale. Indeed, all the factors until now identified as determinants of tax morale (except the control variables/socio-demographic characteristics) can be categorised either as belonging to formal institutions or to informal institutions. The most salient factor is trust, with both vertical and horizontal trust positively related to tax morale.

The outcome is a call for a more nuanced understanding of not only the effect of formal and informal institutions on tax morale but also how formal and informal institutions interact and alter each other and, consequently, affect tax morale.

The paper seeks to encourage governments to start recognising that as low tax morale arises when a gap exists between formal and informal institutions, they need to design policy measures aimed to reduce this gap, rather than persisting with deterrence measures.

This is the first systematic review of the factors that influence tax morale using an institutionalist lens.

The purpose of this paper is to analyze the conceptual framework about human resources downsizing and restructuring and how organizations of the public sector can do that effectively and efficiently. These facts drive to the conclusion that the implementation of early retirement incentives requires the most elaborate planning and execution to be effective, predictable and safe in the long term.

This paper adopts an analytical, descriptive methodology approach to describe the basic features of the data by using the descriptive research design. Data have been collected through different sources, which include secondary data, to introduce the theoretical literature of the subject as books, journals, articles, published working papers and referred previous studies related to the same subject.

Downsizing process is a deliberate administrative process that includes, but is not limited to, workforce reduction and is primarily aimed at achieving efficiency in public organizations. The definition of workforce downsizing may be narrowed to reducing the number of workers, or more likely to refer to general efforts to restructuring human resources in public organizations, Early Retirement Incentive Programs (ERIP) represents a viable alternative for organizations seeking to reduce staff. For the ERIP to be successful, the program coordinator must understand the business objectives and goals that the organization is trying to obtain.

Human resources strategies concerning downsizing public administration workforce should be more appropriate to those who leave the organization and those who stay at work, reducing the negative psychological, administrative and economical effects. This could be achieved through a strategy called early retirement incentive programs.

Data science promises new opportunities for organizational decision-making. Data scientists arguably play an important role in this regard and one can even observe a certain “buzz” around this nascent occupation. This paper enquires into how data scientists construct their occupational identity and the challenges they experience when enacting it.

Based on semi-structured interviews with data scientists working in different industries, the authors explore how these actors draw on their educational background, work experiences and perception of the contemporary digitalization discourse to craft their occupational identities.

The authors identify three main components of data scientists’ occupational identity: a scientific mindset, an interest in sophisticated forms of data work and a problem-solving attitude. The authors demonstrate how enacting this identity is sometimes challenged through what data scientists perceive as either too low or too high expectations that managers form towards them. To address those expectations, they engage in outward-facing identity work by carrying out educational work within the organization and (paradoxically) stressing both prestigious and non-prestigious parts of their work to “tame” the ambiguity and hype they perceive in managers’ expectations. In addition, they act upon themselves to better appreciate managers’ perspectives and expectations.

This study contributes to research on data scientists as well as the accounting literature that often refers to data scientists as new competitors for accountants. It cautions scholars and practitioners alike to be careful when discussing the possibilities and limitations of data science concerning advancements in accounting and control.

This study aims to explore the influence of perceived hope, intrinsic spirituality and supervisor support on job involvement at the time of work from home during the COVID-19 pandemic.

The sample included 263 employees working from home (WFH) for the first time in their careers due to COVID-19. The authors applied structural equation model and multigroup analysis (MGA) in SmartPLS3 to examine the hypothesized relationships, and artificial neural network (ANN) analysis to determine the relative influence of the antecedents.

Results indicate that both personal (such as perceived hope and intrinsic spirituality) and job (supervisor support) resources determine job involvement during remote working, with a moderating impact of age on the relationship between intrinsic spirituality and job involvement. The ANN analysis shows that perceived hope is the most influential determinant of job involvement when employees work from home.

This study suggests that when employees work remotely, organizations can generate higher job involvement by conveying a higher perception of hope and spirituality and providing supervisor support through planned hope interventions, promoting prosocial behavior and making changes in leadership style (check on instead of check-in).

This study extends the job demands-resources (JD-R) model with new insights into the impact of personal and job resources on job involvement during the new normal remote working era.

The study aims to investigate organization interventions experienced by employees during the lockdown for Coronavirus disease-2019 (COVID-19), and the effect of these organization interventions on hope.

The respondents for the study were employees in full-time white-collar or professional job positions; they performed their job roles by way of work from home (WFH) in Sri Lanka during the COVID-19 lockdown. Structural equation modelling was used to analyse the data.

Results showed that employees maintained high levels of hope while working from home. The study identified four organization interventions that (a) promote collaborative and coordinated work, (b) promote meaningful goals and a sense of social support, (c) alleviate psychological strain and (d) assist in maintaining physical health. These four organization interventions increased hope during the COVID-19 lockdown while working from home.

The literature calls for research on intervention studies explaining the promotion of hope. The present study was built on the theories of positive organizational behaviour, conservation of resources theory and hope theory. The findings support that these three traditional theories have lasting theoretical resonance in explaining present-day phenomena with unique applications.

The recent global economic crisis affected workplaces in many countries, raising questions about the employees' situation. While most work-related studies in times of crises focus on job loss and unemployment, this study analyzes workplace violence in the wake of the 2008 economic crisis among municipal employees within care and education.

Mixed method approach was used for data collection; longitudinal online surveys and focus group interviews were used.

The prevalence of workplace violence increased between the three time points of the study, in particular in downsized workplaces. A higher proportion of employees working in care were exposed to threats and physical violence than employees in education as clients of employees in care services were more likely to lash out against employees due to cutbacks in services. Focus groups interviews indicated that the causes of increased workplace violence may be due to a spreading effect both from within and outside the workplace.

As workplace violence can have serious consequences for the health and well-being of employees, it is important for those who have responsibility for the work environment and occupational health in the workplace to design policies that take these findings into account.

Based on the mixed methods, longitudinal survey and focus group interviews, this study contributes to knowledge on workplace violence in times of economic crises. It shows that the prevalence of workplace violence increased not only directly after the economic collapse but also continued up to five years later.

Purpose – The purpose of this study is to analyze the impact of motivation and organization citizenship behavior on performance of employees at PT. Bank Aceh Syariah Lhokseumawe. The research was conducted at Bank Aceh Syariah located at Lhokseumawe. The population in this research were all members of the employees at Bank Aceh Syariah Lhokseumawe (146 employees), the samplesof this research were 74 employees at Bank Aceh Syariah Lhokseumawe.

Design/Methodology/Approach – The tool of analysis was path analysis using SPSS, while the method of data analysis was path analysis.

Finding – The results of this study indicate that the work motivation had positive and significant impact on organization citizenship behavior and performance of employees on PT. Bank Aceh Syariah Lhokseumawe. Otherwise organization citizenship behavior had positive and significant effect on employees performance at PT. Bank Aceh Syariah Lhokseumawe. From this research, the effect motivation of this research can be applied and that organization citizenship behavior had partial mediation to influence work motivation on employees performance at PT. Bank Aceh Syariah.

Research Limitations/Implication – The quality and good performance of human resources owned by Bank Aceh in terms of experience, knowledge, and skills that they can compete with other commercial bank employees, especially in Aceh province.

In the time of coronavirus disease 2019 (COVID-19) epidemic, the effective leadership is what all the organisations are now requiring. Retaining and satisfying the employees in these tough times has become very difficult. In view of this, the present study attempts to investigate three objectives: first, to find out the direct effect of effective leadership on job satisfaction and organisational citizenship behaviour (OCB); second, to examine the relationship between job satisfaction and OCB and, third, to investigate whether effective leadership positively moderate and mediate the link between job satisfaction and OCB among managerial employees of private manufacturing firms of Chhattisgarh state.

Correlational research design was applied in the present study. Cluster sampling was used to finalise sample region, and simple random technique was applied to collect primary responses. Employees working at the managerial positions were chosen as participants in the present study. About 530 questionnaires were sent to the participants in which 400 responses were found useable for analysis.

The results explained a significant relation of effective leadership with job satisfaction and OCB. In addition, job satisfaction also revealed a positive correlation with OCB. The moderating and mediating effect of effective leadership in the link between job satisfaction and OCB was also noted in significant association.

Private sector enterprises were economically harmed by COVID-19's sudden arrival. This forced corporations to minimise expenses by cutting staff, production and operations. Employees felt alone, needed assistance and guidance. This research demonstrates how effective leadership may reconnect workers and boost organisational performance.

Considering the significance of the human resource management (HRM) and corporate social responsibility (CSR) relationship, the aim of this research is twofold: first is to measure the cultural differences between HRM, CSR and sustainable performance relationship (study 1) and second is to identify the how HRM instigates CSR and sustainable performance (study 2) in the hospitality industry of UK and Pakistan.

A mixed-method approach was used to collect the qualitative and quantitative data from upscale hotels. In Study 1, a multi-respondent and time-lagged strategy was employed to collect the data from 162 Pakistani and 290 UK upscale hotels. In Study 2, in-depth semi-structured interviews were conducted to understand the HRM–CSR–performance nexus.

The results of Study 1 highlight the significant cultural differences in the relationships of HRM–CSR–performance, while Study 2 explains that ethical culture, shared objectives, transparency, training and development, and economic incentives are the factors that push the employees to take part in CSR-related activities and attaining higher sustainable performance.

This study addresses the debate on the difference between cross-cultural studies related to implementing Western theories in shaping, developing and implementing business strategies, including CSR, HRM and sustainable performance in an Asian context.