How Virtual Teams Work

Team work and electronic communication are major elements in the day-to-day business of providing accounting services. Investigating how virtual teams achieve group success has become an important and fertile ground for current accounting research. This study provides insight into the team work processes of virtual teams and development of a hybrid- learning accounting course. Based on the Hackman submodel which links group task structure and reward to performance through group effort, the results suggest that a mixed incentive with both individual and group measurement components leads to higher group effort. In the subset of low effort performers, results indicate structuring conference communication in hybrid-learning environments may impede learning for some students. This analysis should assist educators, particularly those in business schools, in the development of hybrid- learning courses through the effective use of virtual teams and computer-moderated collaboration.

Autorentext

Beverly J. Rowe, PhD, CPA: Studied Accounting at Texas A&M University. Associate Professor of Accounting, School of Business, LeTourneau University, Longview, Texas.