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This paper aims to identify and empirically analyze useful and applicable metrics for measuring and managing the sustainability performance of small and medium-sized enterprises (SMEs).

To achieve the objective of the paper, potential metrics were adopted from previous research related to industrial sustainability and an empirical analysis was carried to assess the applicability of the metrics by collecting empirical data from Italian footwear SMEs using a structured questionnaire. The SMEs were selected using a convenience sampling method.

The results of the within-case analysis and the cross-case analysis indicate that the majority of the metrics were found to be useful and applicable to each of the SMEs and across the SMEs, respectively. These metrics emphasized measuring industrial sustainability performance related to financial benefits, costs and market competitiveness for the economic sustainability dimension; resources for the environmental sustainability dimension; and customers, employees and the community for the social sustainability dimension.

Apart from the within-case analysis and cross-case analysis, it was not possible to conduct statistical analysis since a small number of SMEs were accessible to collect empirical data.

The findings of the paper have considerable academic, managerial and policy implications and will provide a theoretical basis for future research on measuring and managing industrial sustainability performance. By providing a set of empirically supported metrics based on the triple bottom line approach (i.e. economic, environmental and social metrics), this paper contributes to the existing knowledge in the field of industrial sustainability performance measurement.

This case examines critical ethical accounting practice issues surrounding a request for proposal for audit services at Aviary Corporation based on a real Securities and Exchange Commission enforcement action. Audit and tax partners at Western Accounting Firm, a large international public accounting firm, used confidential information obtained from the company’s Chief Audit Officer to modify their proposal for audit services. In response to their actions, the Securities and Exchange Commission fined the auditing firm, the partners, and the Chief Audit Executive. The authors used publicly available information and adopted fictitious names to develop a teaching case that instructors can implement in a variety of accounting and ethics classes to increase students’ understanding of professional codes of conduct and independence guidance.

This study aims to investigate the moderating role of hedonic and utilitarian purchase motives for the presentation order effect. Although past research finds that presenting item first and price later (e.g. 70 items for $29) increases consumers’ purchase intention more than presenting the information in the opposite order (e.g. $29 for 70 items), the effect was mostly examined in a hedonic consumption context. This study examines whether the effect is applicable for hedonic purchases but is less applicable for utilitarian purchases, and why.

Seven experiments tested the moderating effect of purchase motives for the presentation order effect. Two serial mediation analyses were conducted to examine the underlying mechanism.

The “item-price” (vs “price-item”) order increases hedonic purchases, but not utilitarian purchases. Because consumers feel guilty about hedonic purchases, they engage in motivated information processing to perceive greater value from their hedonic purchase when item (benefit) information is presented first and price (cost) information is presented later. Perceiving greater value reduces guilt, which consequently increases hedonic purchases. In contrast, the order effect is not observed for utilitarian purchases that do not elicit guilt. When a price discount is offered, the order effect is reversed because actual savings justify hedonic purchases better than perceived savings resulting from motivated information processing.

When promoting hedonic products, marketers are recommended to present item information before price information, unless a price discount is offered, in which case the price should be presented first.

This research introduces a novel moderator for the presentation order effect and a novel underlying mechanism, driven by the motivation to alleviate guilt associated with hedonic purchases.

Rigorous applications of analytical tools in information systems (IS) research are important for developing new knowledge and innovations in the field. Emerging tools provide building blocks for future inquiry, practice and innovation. This article summarizes the findings of an analysis of the adoption and reporting of partial least squares structural equation modeling (PLS-SEM) analytical tools by Industrial Management & Data Systems authors in the most recent five-year period.

Selected emerging advanced PLS-SEM analytical tools that have experienced limited adoption are highlighted to broaden awareness of their value to IS researchers.

PLS-SEM analytical tools that facilitate understanding increasingly complex theoretical models and deliver improved prediction assessment are now available. IS researchers should explore the opportunities to apply these new tools to more fully describe the contributions of their research.

Findings demonstrate the increasing acceptance of PLS-SEM as a useful alternative research methodology within IS. PLS-SEM is a preferred structural equation modeling (SEM) method in many research settings and will become even more widely applied when IS researchers are aware of and apply the new analytical tools.

Emerging PLS-SEM methodological developments will help IS researchers examine new theoretical concepts and relationships and publish their work. Researchers are encouraged to engage in more complete analyses by applying the applicable emerging tools.

Applications of PLS-SEM for prediction, theory testing and confirmation have increased in recent years. Information system scholars should continue to exercise sound practice by applying these new analytical tools where applicable. Recommended guidelines following Hair et al. (2019; 2022) are included.

The purpose of this study is to develop and validate the business streamlining (BS) model proposed in 2017.

This study/paper develops and validates the qualitatively generated BS model, a conceptual model of service sourcing relationships, by testing it quantitatively. A survey was sent to chief exective officers, chief purchasing officers or facility managers in 764 private or public companies in Sweden with an annual turnover exceeding € 10m. The categories were tested and analyzed by means of factor analysis.

The BS model for managing service sourcing processes was confirmed to be significant overall, meaning that it is applicable irrespective of service sourcing context. The efficiency pursuing (EP) was found to have an interlinking role that calls for a revision of the BS model. Furthermore, the four categories tended to load pairwise.

Although this cross-sectional study confirms the relevance of the BS model for managing service-sourcing processes, further studies should examine both the relative significance of its categories in different service-sourcing contexts and why the four main categories tend to pair.

The results support that the model is flexible and adaptable to a wide range of service-sourcing circumstances. Irrespective of the relative complexity of facility management (FM) sourcing processes, the categories can be adapted to fit the service sourcing context. Thus, it can be used as a tool to analyze and facilitate strategic decision-making.

The paper validates that the BS model can represent the dynamics of different service-sourcing processes, regardless of the complexity of the context.

Construction professionals are the major contributors to developing a sustainable construction industry, whereas architects, engineers and quantity surveyors are the key construction professionals who must play extraordinary roles in achieving better sustainable construction. Therefore, this study aims to identify the job attributes of key Sri Lankan construction professionals in addressing challenges associated with climate change.

The study adopted a mixed research approach. A literature review and preliminary semi-structured interviews were used to appraise the job roles of architects, engineers and quantity surveyors in addressing challenges associated with climate change. The data collected through the qualitative approach were used in an online questionnaire survey, and the findings were analysed using the relative index method.

The findings highlight that regardless of the knowledge of the professional category on green rating tools, carbon footprint, adaptation of renewable energies for the reduction of energy consumption, building information modelling-related applications and waste management concepts/practices are the foremost job attributes required for the key Sri Lankan construction professionals in addressing challenges associated with climate change.

The results from this study provide a handful of guidance to construction industry professionals, national and international professional institutions, non-governmental organisations and other relevant authorities to address climate change within the built environment by identifying ways for improving the relevant key job attributes of construction industry professionals.

To the best of the authors’ knowledge, this is the first study that explores the job attributes of key Sri Lankan construction professionals in addressing the challenges associated with climate change.

This study aims to develop a conceptual framework for the role of chief financial officer (CFO) in an ever-changing environment. As previous research focused on responding to specific crises, there have been theoretical and practical gaps in the role of CFO. The study's goal is to fill a critical gap by developing a comprehensive and integrated set of roles to assist the CFO in a constantly changing environment.

Using a grounded theory approach, semi-structured interviews and observations were conducted with 21 CFOs from various industries in Thailand, including foreign multinational corporations and domestic companies with international operations. CFOs were asked how they frame their roles in the face of an ever-changing environment and how they prepare for the future.

The iCFO model is developed, which identifies the critical “core” roles of the CFO in securing the business foundation, as well as the “future opportunities” roles that function as growth engines for long-term business strength. The research delves into the importance of integrity, ethical mindset and corporate governance in the role of the CFO. The iCFO model is designed to help guide future research and provide practical applications for CFOs in both domestic and international contexts. The term “core” refers to the CFO’s primary responsibilities, which include driving profitability, managing risks and optimizing business performance. The “future opportunities” component focuses on the roles that CFOs can play in strengthening the future of business by optimizing investment efficiency, driving digital transformation and being the CEO’s business partner. The findings also emphasized “integrity,” which must encompass all decisions, actions or recommendations made by the CFO.

The study offers unique perspectives on an emerging economy, providing new insights. Through interviews with 21 CFOs, it contributes empirical evidence on the development of roles in accounting and finance, emphasizing good governance practices. The findings highlight the integrated role of the CFO and their self-reflection on their value within the company. Significantly, the study's implications are relevant and applicable to a global audience, particularly in developing economies that prioritize growth. Future studies could incorporate integrated thinking into the iCFO model to address social, environmental and economic factors, making it more universally relevant. Additionally, exploring the adoption of the chief value officer context in developing markets could enable CFOs to expand their focus beyond financial metrics, embracing a comprehensive approach to value creation. By integrating these concepts into the iCFO model, CFOs can effectively drive sustainable and impactful business outcomes on a global scale.

The sustainability of the construction industry is associated with the productivity, profitability and competitiveness of the firms, which are significantly affected by inefficient site supervision and labour management approaches. This study aims to use a case study with mixed methods to evaluate the site supervisory characteristics in labour management, labour performance assessment and labour productivity measurement towards developing meaningful guidelines in polishing construction supervision attributes.

Well-developed modern apprenticeship elements were applied to 62 construction supervisors who were selected using the snowball sampling method, and their relevant competency characteristics were assessed using a comprehensively developed grading mechanism connected with useful training manuals/tools. Academic reviews, experts’ consultations and other meticulous mixed approaches were applied at different stages of the research plan’s sequential layout.

The mean performance scores of supervisors indicate proficient-level grades in the competency characteristics related to applying efficient labour management procedures and developing-level grades in designing productivity measurement tools, performing assessments on efficiency and productivity and proposing enhancement practices on efficiency and productivity for site operations. The findings point to a modern generalised guideline that establishes the ranges of supervisory attributes within the scope of the study. The validity, reliability, adaptability and generalisability of the findings were assured by using pertinent statistical tests and professional assessments.

Though the study’s conclusions/findings are primarily applicable to the construction environment of a developing country comparable to the Sri Lankan context, they will considerably impact current/future industrial practices in various other countries and emerging industries.

The research has produced a conceptualised modern tool that guides determining the capacity levels of supervisory attributes for carrying out labour management, labour performance assessment and labour productivity measurement aspects in construction. The research has opened a pump that inflows new values of highly workable supervision features for strengthening the site management structures and filling the industry’s knowledge vacuum in the methodical execution of apprenticeships.

Composite materials are effective alternatives for rehabilitating critical members of offshore platforms, bridges, and other structures. The structural response of composite reinforcement greatly depends on the orientation of fibres in the composite material. Joints are the most critical part of tubular structures. Various existing studies have identified optimal reinforcement orientations for a single load component, but none has addressed the combined load case, even though most practical loads are multiplanar.

This study investigates the optimal orientation of composite reinforcement for reducing stress concentration factors (SCF) of tubular KT-joints. The joint reinforcement was modelled and simulated using ANSYS. A parametric study was carried out to determine the effect of the orientations of reinforcement in the interface region on SCF at every 15° offset along the weld toe using linear extrapolation of principal stresses. The impact of orientation for uniplanar and multiplanar loads was investigated, and a general result about optimum orientation was inferred.

It was found that the maximum decrease of SCF is achieved by orienting the fibres of composite reinforcement along the maximum SCF. Notably, the optimal direction for any load configuration was consistently orthogonal to the weld toe of the chord-brace interface. As such, unidirectional composites wrapped around the brace axis, covering both sides of the brace-chord interface, are most effective for SCF reduction.

The findings of this study are crucial for adequate reinforcement of tubular joints using composites, offering a broader and universally applicable optimum orientation that transcends specific joint and load configuration.

Nowadays, engineering, procurement and construction (EPC) contracts are being widely used to perform industrial and infrastructure projects because of several reasons like high speed of implementation. However, these contracts are always accompanied by high risks and uncertainties. Thus, selection of the right EPC contractor has significant importance. This paper aims to present a fuzzy multi-criteria decision-making (MCDM) model for EPC contractor prequalification.

First, the EPC contractor prequalification criteria are defined by using literature review and interviewing experts. Second, the weights of criteria are determined by interviewing experts. Then, each EPC contractor is evaluated in each criterion. Finally, fuzzy weighted average (FWA) approach is employed to select the right contractor among potential EPC contractors.

The proposed model is prepared as an applicable model for clients to select the right EPC contractors among contractors who want to conduct the project.

As a lack of applicable model does exist to assign the prequalification of EPC contractors, this study is one of the first research studies which proposed a fuzzy MCDM model for evaluation of EPC contractors. To cope with the uncertainty of the prequalification problem, fuzzy logic has been used. Using fuzzy sets leads to reaching more reliable results. Also, a real case study is provided to explain the proposed model.