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Earned value management systems (EVMS), also called integrated project and program management systems, have been greatly examined in the literature, which has typically focused on their technical aspects rather than social. This study aims to hypothesize that improving both the technical maturity of EVMS and the social environment elements of EVMS applications together will significantly impact project performance outcomes. For the first time, empirical evidence supports a strong relationship between EVMS maturity and environment.

Data was collected from 35 projects through four workshops, attended by 31 industry practitioners with an average of 19 years of EVMS experience. These experts, representing 23 organizations, provided over 2,800 data points on sociotechnical integration and performance outcomes, covering projects totaling $21.8 billion. Statistical analyses were performed to derive findings on the impact of technical maturity and social environment on project success.

The results show statistically significant differences in cost growth, compliance, meeting project objectives and business drivers and customer satisfaction, between projects with high EVMS maturity and environment and projects with poor EVMS maturity and environment. Moreover, the technical and social dimensions were found to be significantly correlated.

Key contributions include a novel and tested performance-driven framework to support integrated project management using EVMS. The adoption of this detailed assessment framework by government and industry is driving a paradigm shift in project management of some of the largest and most complex projects in the U.S.; specifically transitioning from a project assessment based upon a binary approach for EVMS technical maturity (i.e. compliant/noncompliant to standards) to a wide-ranging scale (i.e. 0–1,000) across two dimensions.

There is growing recognition that effective project control systems (PCS) are critical to the success of projects. The relationship between the individual elements of PCS and successfully achieving project objectives has yet to be explored. This research investigates the enablers and barriers that influence the elements of PCS success and drive project objectives.

This study adopts a mixed approach of descriptive analysis and regression models to explore the impact of six PCS elements on project outcomes. Petroleum and chemical projects in Saudi Arabia were selected as a case study to validate the research model.

Data from a survey of 400 project managers in Saudi’s petroleum and chemical industry reveal that successful PCS are the key to achieving all project outcomes, but they are particularly critical for meeting project cost objectives. Project Governance was identified as the most important of the six PCS elements for meeting project objectives. A lack of standard processes emerged as the most significant barrier to achieving effective project governance, while having skilled and experienced project team members was the most significant enabler for implementing earned value.

The study offers a direction for implementing and developing PCS as a strategic tool and focuses on the PCS elements that can improve project outcomes.

This research contributes to project management knowledge and differs from previous attempts in two ways. Firstly, it investigates the elements of PCS that are critical to achieving project scope, schedule and cost objectives; secondly, enablers and barriers of PCS success are examined to see how they influence each element independently.

This study aims to examine the literature from the Web of Science database published on board committees between 2002 and 2023 and outline the quantitative summary, journey of board committees’ research and suggest future research directions.

This study examines bibliometric-content analysis combined with a systematic literature review of articles on board committees to document the summary of the field. The authors used co-citation, co-occurrence and cluster analysis under bibliometric-content analysis to present the field summary.

Board committee composition, such as their gender, independence and expertise, as well as factors affecting corporate governance, such as reporting quality, earnings management and board monitoring, all have a significant impact on board committee literature. The field is getting growing attention from authors, journals and countries. Nevertheless, there is a need for further exploration in areas like expertise, member age and tenure, the economic crisis and the nomination and remuneration committee, which have not yet received sufficient attention.

This paper has both theoretical and practical contributions. From a theoretical perspective, this study substantiates the prevalence of agency theory within board committee literature, reinforcing the foundational role of agency theory in shaping discussions about board committees. On practical ground, the comprehensive overview of board committee literature offers scholars a road map for navigating this field and directing their future research journey. The identification of research gaps in certain areas serves as a catalyst for scholars to explore untapped dimensions, enabling them to strengthen the essence of the committees’ performance.

This study investigates the impact of pre-IPO earnings management on investor demand in the Indian IPO market. It also examines whether earnings management by issuer firms affects IPO valuation, a topic that is underexplored in accounting research.

The study uses the data of 310 IPOs from India during the period 2000–2021. The association between pre-IPO earnings management with investor demand and valuation is tested using cross-sectional ordinary least squares regression models with heteroscedasticity-robust standard errors.

The study finds that the degree of pre-IPO earnings management impacts retail investor demand, measured as their over-subscription multiple. Pre-IPO earnings management is unrelated to institutional investor bidding. Further, this paper suggests no relation between pre-IPO earnings management and IPO valuation.

Future studies could explore various other forms of earnings management and their impact on investor demand and valuation.

The findings of this study will help the investors and regulators to understand the practice of earnings management among IPO firms and how it is related to IPO demand and valuation.

This study contributes to the existing literature on IPO-earnings management and investor demand by documenting that issuer firms engage in earnings management to influence investor demand, particularly retail investor demand. Analysis of IPO valuation reveals that earnings management is mostly unrelated to IPO valuation, contrary to the general perception in the literature.

This study is the maiden attempt to understand the effect of specific human resource practices (HRPs) on employee retention (ER) with the mediation of job satisfaction (JS) and moderation of work experience (WE) and job hopping (JH) in the context of the textile industry.

This study adopted a quantitative methodology and applied quota sampling to gather data from employees (n = 365) of leading textile companies in India. The conceptual model and hypotheses were tested with the help of Partial Least Squares-Structural Equation Modelling (PLS-SEM).

The findings of a path analysis revealed that compensation and performance appraisal (CPA) have the highest impact on JS followed by employee work participation (EWP). On the other hand, EWP had the highest impact on ER followed by grievance handling (GRH). The study revealed that JS significantly mediates between HRPs like CPA and ER. During Multi-group analysis (MGA) it was found that the importance of EWP and health and safety (HAS) was more in employee groups with higher WE, but it was the opposite in the case of CPA. In the case of JH behavior, the study observed that EWP leads to JS in loyal employees. Similarly, JS led to ER, and the effect was more pronounced for loyal employees.

In the context of the Indian textile industry, this work is the first attempt to comprehend how HRPs affect ER. Secondly, it confirmed that JS is not a guaranteed mediator between HRPs and ER, it could act as an insignificant, partial or full mediator. Additionally, this study establishes the moderating effects of WE and JH in the model through multigroup analysis.

This paper aims to understand the two-way interaction between corporate social responsibility (CSR) and the attractiveness of organization to job seekers (AOJS).

A system dynamics model is developed in the form of a causal loop diagram (CLD) that explains the CSR-AOJS interaction dynamically. To test the credibility of the developed model, the survey data are used to validate the causal relationships in the CLD.

This study found that developing an effective strategy or tool by capturing various essential CSR elements can attract potential job seekers.

The developed model is relevant to policymakers, decision-makers and managers when strategizing the CSR plan to attract potential job seekers.

This paper reports the developments of a project cost control system (PCCS) for construction projects to (1) measure its current level of cost control maturity, (2) examine the relationships between elements within PCCS processes and (3) identify improvement areas.

This study adopts a mixed approach of descriptive analysis and partial least squares structural equation modelling (PLS-SEM) to measure the current maturity level of PCCS and evaluate the relationships between elements within PCSS to identify improvement areas. Further importance-performance matrix analysis (IPMA) of priority constructs was conducted to improve a target construct and identify the most important areas of specific actions at indicator levels. The results of IPMA revealed the contrast that has the greatest importance on the performance of others so that the recommendations can be made accordingly. Data collected in New Zealand were used to develop the research model.

This study develops structural and measurement models with the constructs including pre-control, in-control and post-control processes, enablers and their proposed interrelationships. Then, data from survey of 184 experienced project cost control team members reveal that post-control has the lowest maturity or weakest areas in the PCCS. Data analysis facilitated by PLS-SEM confirmed that all the constructs in the structural model have positive and significant relationships with each other and suggested that systematic cost analysis reports, communication, skills and experience, defining roles and responsibilities, and top management's support should be the highest priority for improving the PCCS in a more effective manner.

This study presents one of the earliest attempts to develop and test an integrated model that links sub-processes in PCCS and their enablers. Secondly, this research adds to the construction project management literature by empirically verifying the roles of enablers in enhancing maturity level of PCCS.

The purpose of this study is to delve into the complex interplay between earnings management (EM), the International Financial Reporting Standards (IFRS) implementation and the reporting lag (RL) within the specific context of the Gulf Cooperation Council (GCC) region, with a particular emphasis on the Saudi context, offering insights into their influence on financial reporting practices.

Using a panel data set of 135 Saudi companies over an eight-year period, covering four years before and after the mandatory adoption of IFRS in 2017, this study investigates the Saudi financial reporting landscape. It uses interaction moderation analysis to explore variable effects and includes robustness analyses to validate the findings.

The findings reveal three key outcomes. First, they challenge conventional expectations by showing no significant impact of discretionary accruals (DACC) on RL, contrary to established accounting theories. This deviation is attributed to unique market characteristics within the GCC region, including family-owned businesses, government involvement and distinct regulations, with specific insights relevant to Saudi Arabia. Second, an unexpected positive association between IFRS adoption and RL in Saudi Arabia emerged. Several contextual factors contribute, including transition costs, compliance expenses, institutional dynamics and reconciling IFRS with local Shariah principles. Most importantly, IFRS adoption significantly reduced RL, especially for companies with high DACC levels. This highlights IFRS’s transformative role, emphasizes aligning EM with international standards for investor confidence and mitigating nonconformity risks in the GCC region’s business landscape.

The research findings carry significant practical implications for companies operating within the GCC region, accentuating the strategic imperative of timely financial reporting to bolster credibility, align with international standards and fortify investor confidence. Moreover, regulators and policymakers are urged to consider tailoring accounting regulations to accommodate the distinctive GCC context, thereby adeptly addressing the intricacies stemming from the interplay of EM, IFRS adoption and RL dynamics in the region.

This study adds to the current body of literature by highlighting the significant moderating influence of IFRS transition on the nexus between DACC and RL. It underscores the crucial role of this global accounting framework in reshaping financial reporting practices.

This chapter proposes that tax education, proxied by Master of Science in Taxation (MST) degree, has substantial influence on chief financial officers’ (CFOs) knowledge, skill sets, values, and cognitive preferences and further influences their decisions in tax reporting. By empirically examining the relation between CFOs with MST degree and their companies' tax compliance based on US data between 2004 and 2016, we find that CFOs with MST degree are associated with improved tax compliance, suggesting that US MST education, beyond general accounting education, cultivates graduates with higher levels of professionalism and ethics in the field of taxation. Moreover, we find that CFOs' tenure, age, and compensation influence the relation between tax education and tax compliance, suggesting company's compensation and employee policies influence executives' tax decisions. Finally, we find that pressures from financial reporting and CEOs with accounting educational background could alleviate the role of CFOs with accounting educational background in tax reporting, while institutional owners could strengthen the role of CFOs. This chapter provides evidence regarding the social implication of MST program and has important managerial implication to tax compliance, executive recruitment, and corporate governance.

Documentation plays a key role in navigating the costs of construction projects. Traditional document management systems (TDMS) used in developing countries, however, hinder the achievement of expected cost targets. Although the electronic document management system (EDMS) has been implemented to improve documentation, the Sri Lankan construction industry has failed to effectively adapt to it. Hence, this study aims to provide strategies for the effective application of EDMS to the cost management of Sri Lankan mega construction projects.

This study uses a qualitative approach followed by 12 semi-structured expert interviews. Quantity surveying experts were selected through judgemental sampling. Manual content analysis was used to analyse the data.

The EDMS is more suitable for megaprojects than traditional methods of documentation in terms of functionality, neutrality, interoperability, space, reversibility and delivery speed. However, there are contradictory views about cost and security. Furthermore, five transitional challenges of EDMS have been identified under the three key themes of cost, stakeholder perception and technical difficulties. Four reasons were also identified as causing these five challenges. Seven suggestions were made to deal with these transitional challenges and three key feasible solutions for the Sri Lankan construction industry regarding the EDMS were identified. Development of Sri Lankan software with low initial cost was highlighted as the most feasible solution.

This is a novel study to investigate the applicability of EDMS to cost management mechanisms of megaprojects in Sri Lanka. The findings reveal transitional challenges and appropriate feasible solutions for EDMS adaptation. This can be applied to the cost management of megaprojects in other developing countries as well.