Since the onset of the COVID-19 pandemic, academic research has primarily focused on the challenges posed by flexible working arrangements. However, there has been a lack of exploration into managers’ intentions to either promote or reject remote work. This paper utilizes a TAM analysis to examine managers’ attitudes and motivations towards implementing telework in a sample of European companies. Our findings reveal that this intention is largely influenced by their perception of its usefulness. Additionally, telework is more likely to be accepted when managerial teams believe that those who hold significance to them also support the implementation of flexible work practices in their companies. Our research contributes to the existing literature by considering the impact of job performance, quality of output, and digital skills on telework adoption. The results confirm that skills related to communication and team building are crucial competencies for successfully implementing telework. The ability of leaders to effectively build, motivate, recognize, and hold accountable teams in virtual environments can make all the difference.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

COVID-19 has led to abrupt changes in work norms and practices. Despite receding pandemic restrictions, the popularity of remote or hybrid work has not subsided. As employees around the world continue to call for more flexibility and autonomy in the way they work, human resource leaders must continuously consider and evaluate decisions based on ever-changing sentiment, balancing the interests of employees and employers alike. In this perspective article, we review the current state of work in the Southeast Asian region, focusing on Malaysia, Singapore, Indonesia, the Philippines, and Thailand, and present preliminary results from a region-wide mental health assessment that was conducted in late 2022. We argue for the continuation of hybrid work in the region and elaborate on the mental health risks that come with remote working.

The rapid digitalisation of business processes and the widespread adoption of remote work since the COVID‑19 pandemic have forced private enterprises to re‑examine the role of human resource management (HRM). Drawing on the resource‑based view, this study investigates how digital HR strategies—covering recruitment & selection, training & development, performance management and digital employee services—affect employee engagement and firm performance in a context where a significant portion of the workforce operates remotely. Using survey data from 150 employees and managers in 50 privately owned firms in Chongqing, China, supplemented by semi‑structured interviews with HR leaders, we develop a digital HR adoption index and test its impact on remote work effectiveness and organisational performance. The results show that higher levels of digital HR adoption positively influence employee engagement, reduce perceptions of relative deprivation and cyberloafing, and enhance remote work effectiveness. Regression analysis further indicates that remote work effectiveness mediates the relationship between digital HR adoption and organisational performance. Qualitative insights highlight the importance of leadership support, training and the integration of platforms such as WeChat Work, DingTalk and Tencent Meeting for managing remote teams. Our findings offer evidence‑based recommendations for private enterprises in emerging economies to align digital HR strategies with remote working arrangements, support employee well‑being and sustain performance.