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The purpose of this paper is to reconceptualize the notion of relations underlying performance measurement models (PMMs) and explicate the ample exciting research opportunities that this reconceptualized viewpoint offers.

This is a conceptual paper, which primarily builds on and extends the contemporary research that challenges the traditional viewpoint that cause-and-effect relations are a necessary element of every PMM.

The reconceptualized viewpoint suggests that a PMM can be built on any combination of cause-and-effect, finality and logical relations, as opposed to only cause-and-effect relations. This paper presents several exciting research opportunities that the reconceptualized perspective offers.

The different types of relations underlying PMMs and their appropriate validation techniques are a relatively novel concept and also, a complex phenomenon which has received very limited attention in the accounting literature. This paper extends this nascent literature by outlining the research implications of this novel concept.

The purpose of this paper is to develop a structural relationship model to study the relationship between causes and effects of poor communication and information exchange in construction projects using Smart-PLS.

The first method of this research is to identify the causes and effects factors of poor communication in construction projects from the extant of literature. The data used to develop the model was collected using a questionnaire survey, which targeted construction practitioners in the Malaysian construction industry. A five-point Likert type scale was used to rate the significance of the factors. The factors were classified under their relevant construct/group using exploratory factor analysis. A hypothetical model was developed and then transformed into Smart-PLS in which the hypothetical model suggested that each group of the cause factors has a direct impact on the effect groups. The hypothesis was tested using t-values and p-values. The model was assessed for its inner and outer components and achieved the threshold criterion. Further, the model was verified by engaging 14 construction experts to verify its applicability in the construction project setting.

The study developed a structural equation model to clarify the relationships between causes and effects of poor communication in construction projects. The model explained the degree of relationships among causes and effects of poor communication in construction projects.

The published academic and non-academic literature introduced many studies on the issue of communication including the definitions, importance, barriers to effective communication and means of poor communication. However, these studies ended up only on the general issue of communication lacking an in-depth investigation of the causes and effects of poor communication in the construction industry. The study implemented advanced structural modeling to study the causes and effects. The questionnaire, the data and concluding results fill the identified research gap of this study. The addressed issue is also of interest because communication is considered one of the main knowledge areas in construction management.

The research aims at addressing the way in which linkages based on qualitative causality could be preferred in designing a balanced scorecard (BSC), by applying a cost-benefit judgment with respect to the complexity of defining strong, statistically reliable cause-and-effect relations among performance measures.

The authors review the way in which cause-and-effect relations across the BSC have been developed based on a case study of BSC implemented in an Italian bank collecting data by in-depth interviews and company’s internal archives.

The research reveals how the ambiguity, or “blurred nature”, of strategic linkages is recognized in the empirical setting of an bank, facing a highly uncertain and complex environment and how the orthodox tools of strategy maps and explicit cause-and-effect linkages prescribed by the theoretical literature are avoided by the human actors. Despite these omissions, the BSC is nevertheless effective. As the case shows, it generated a “democracy” where individuals and departments communicate, commit and collaborate in an effort to implement strategy. The research also shows the role of the BSC in heightening the importance and awareness of performance evaluation among the actors.

The research provides practitioners with insights into how to design and manage cause-and-effect relationships in BSC. In particular, evidence is provided that finality linkages in BSC may be successful in use and predictive capabilities, according with expectations and purposes of the organization’s “climate of control”, in a context in which the cost-benefit philosophy in implementing BSC is followed.

The paper addresses an issue of practical relevance in the implementation of BSC showing a discrepancy between theoretical and practical meaning of causality. Besides the research highlights, the extent to which linkages across the BSC perspectives (and related measures and variables) can only be based on individual assumptions about the means to an end and based on qualitative assertions (finality).

The purpose of this paper is to empirically analyze the determinants of arable crop farmers’ awareness to causes and effects of climate change in south western Nigeria.

Using primary data, 150 arable crop farmers in Ogun State were selected through a multi stage sampling technique. Survey method was used to elicit information on farmers’ socioeconomic, production characteristics, and their level of awareness to causes and effects of climate change. The data collected were analyzed using descriptive statistics, environmental awareness index (EAI), and Tobit regression analysis.

Most (81.08 percent) of the arable crop farmers were males with an average household size of eight persons, farming experience of 24 years and farm size of approximately 1 ha. The computed climate change EAI showed that only 47 percent of the respondents were aware of causes of climate change, while 68 percent were aware of its effects. Results further revealed that age, income from secondary occupation (p < 0.10), marital status, household size (p < 0.05), years of farming experience, frequency of extension contact, land size in hectare, and farm revenue (p < 0.01) were the determinants of respondents awareness to causes and effects of climate change.

The study recommended among others that, awareness should be created among arable crop farmers on climate change causes and effects for appropriate mitigation actions to be taken for improved agricultural productivity.

The study provided new empirical evidence on the awareness level of respondents to causes and effects of climate change on their production activities and livelihood in general. Implications for policy will be to provide a public education program that will target females, the poor, the illiterate, and the people in the economically active age group among others in order to create awareness and provide information and adequate knowledge on the causes and effects of climate change for proper mitigation and adaptation options.

The purpose of this study is to investigate the latent interrelationships of causes and effects of design deficiencies (DDs) and to identify the most crucial ones by considering the interactions among them.

First, through a comprehensive literature review, the most critical causes of DDs were identified. The review eventuated in a list of 22 causes and 12 effects, which were categorized into six groups. Second, through the rules of system dynamics and the interactions between the causes and effects were modeled and illustrated using causal loop diagrams (CLDs). With the aid of semi-structured interviews with 20 competent experts, the resultant CLDs were also validated. Third, the opinions of 54 experts, who were chosen from the Iranian community of clients and consultants, were solicited concerning the degree of influence which each factor (causes or effects) exerts on others. Finally, the social network analysis (SNA) approach was deployed to analyze and prioritize factors based on the gathered data from experts.

SNA results indicated that factors such as “design firms' staff rework” and “design firms' loss of reputation” are the most central factors affecting DDs. The model results also identified that factors such as “schedule variance”, “workload” and “lack of quality control and supervision during the design phase” have the highest overall impact on DDs. In the end, some recommendations to address major factors and links were also put forward. Overall, more communications between the pair of stakeholder groups and continuous learning from project experiences are believed to be the main strategies.

It is believed that this study has provided a comprehensive understanding of causal mechanisms among factors, which can assist project managers of different parties (clients, contractors and consulting firms) in taking more effective actions to ameliorate the quality of design documents.

Several variables can affect work stress. This study aims to model the cause-and-effect relationships among different variables that can predict work stress based on one of the most important fuzzy multicriteria decision-making methods used to investigate the cause-and-effect relationships among variables.

This study was conducted in 2020, including 17 experts in safety management, occupational health and work psychology, based on the fuzzy decision-making trial and evaluation laboratory method as a robust approach to identify the cause-and-effect relationships among different variables.

Shift work, lack of job satisfaction, mental health, mental overload, fatigue, job security, sleep disorders, environmental discomfort, work pressure, job knowledge (this could mean expertise/level of qualifications/familiarity with the job), work complexity and role conflict were found to be the most significant variables affecting work stress. Moreover, the cause-and-effect model of relationships among variables showed that shift work and lack of job satisfaction are root causes, and mental health, fatigue, mental workload, sleep disorder and environmental discomfort are direct causes.

Although the results of this study demonstrate that work stress can be influenced by 12 different variables, the modeling results show that some variables, such as shift work and lack of job satisfaction, can directly or indirectly impact other variables and thus result in work stress.

Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications, shows few reliable statistical associations. This paper seeks to provide a discussion on the “problematic” of causality in a performance measurement setting.

This is a conceptual study based on an analysis and synthesis of the literature from managerial accounting, organizational theory, strategic management and social scientific causal modelling.

The analysis indicates that dynamic, complex and uncertain environments may challenge any reliance upon valid causal models. Due to cognitive limitations and judgmental biases, managers may fail to trace correct cause‐and‐effect understanding of the value creation in their organizations. However, even lacking this validity, causal models can support strategic learning and perform as organizational guides if they are able to mobilize managerial action.

Future research should highlight the characteristics necessary for elaboration of convincing and appealing causal models and the social process of their construction.

Managers of organizations using causal models should be clear on the purposes of their particular models and their limitations. In particular, difficulties are observed in specifying detailed cause and effect relations and their potential for communicating and directing attention. They should therefore construct their models to suit the particular purpose envisaged.

This paper provides an interdisciplinary and holistic view on the issue of causality in managerial accounting models.

The purpose of this paper is to explore the contribution made by the balanced scorecard (BSC) in regaining the practice relevance of management accounting research.

Using discourse analysis, the paper investigates the speech genre in use in main BSC texts.

The authors' analysis reveals that the BSC is defined in a way that can provide management with a type of general overarching model. However, the model lacks realistic scholarly characteristics and instead it exhibits characteristics of a myth speech genre. This is especially so in the presentation of the central concern with cause‐effect statements in the BSC.

The authors' analysis, therefore, suggests that methodological issues relating to the usage of cause and effect statements must be solved if research, such as that carried out in the BSC development, is to become more relevant to practice. To overcome this problem and regain research relevance, the paper recommends a more scholarly speech genre, giving more attention to various usages of inferential statements and specifically a pragmatic constructivist perspective for analyzing construct causalities.

The paper advocates a scholarly methodological basis as a requirement for accounting innovation to enable it to solve practice problems in a way that improves practice and hence increases relevance of research.

Poor quality of design documents and Design Deficiencies (DDs) are critical factors that can potentially cause time and cost overrun and lead to project failure. Despite the importance of this issue, few studies have been conducted to explore the underlying relations among the causes and effects of DDs, and it is not clear how they exert influence on each other. However, it is imperative to have a clear understanding of their interrelationships so as to devise intervention strategies. The purpose of this study is, therefore, to explore these causes and effects.

To this aim, a qualitative system dynamics model was provided to visualize how various factors interact with one another. The model was developed and validated by drawing on the expertise of industry-related experts. The key causes and effects of the DDs were identified through the investigation of the model.

It was concluded that design management of project and the composition of design teams are critical. The obtained results also showed that more attention should be paid to the enhancement of knowledge circulation and communication within design firms and increasing the awareness of managers and owners from the technical consequences of their managerial decisions.

It is worth mentioning that the design process could be deeply affected by the quality, frequency and strength of relationships among the project’s parties. Early involvement of contractors, for example, can significantly contribute to enhancing design quality. This study investigates factors’ interactions in projects delivered using the traditional design-bid-build method. As relationships between the project’s parties could be different in various project delivery methods, further research is indeed needed to assess factors’ interactions in projects delivered using other methods.

It is believed that the proposed model by providing a better insight into the connections of causes and effects could aid project managers of different parties with planning the strategies to reduce DDs and mitigate their effects.

The reverse logistics supply chain (RLSC) for demolition waste management (DWM) is a complex process that inherits significant interdependent risks. However, studies on the RLSC have not explicitly identified the risks of its inter-relationships by disentangling their effects on operational performance. Accordingly, this paper aims to identify and assess the inter-dependencies of the risks in the RLSC to improve quality-related operational performance.

A sequential exploratory mixed-method research approach, consisting of qualitative and quantitative methods, was employed. The qualitative approach involved 25 semi-structured interviews, whereas the 18 subsequent structured interviews were conducted with stakeholders in the entire RLSC as part of the quantitative method. These were used to identify the cause and effect relationships of the identified risks. The data were analysed using thematic analysis, and the Bayesian belief network (BBN) technique was used to develop a conceptual risk model.

In total 20 risks in four RLSC sub-processes, namely, dismantling and on-site process, off-site resource recovery process, marketing of secondary products and residue disposal, emerged. Among cause and effect relationships of identified risk factors, inferior quality of secondary products was found to have the strongest relationship with customer satisfaction. Under-pricing of dismantling job, improper landfill operations and inadequacy of landfill levy are independent risks that initiate other risks down the supply chain. The aggregate effects of these risks affect customer dissatisfaction of the end-product, as well as health and safety risks in on-site, off-site and residue disposal.

This study only identify the cause and effect relationships of the identified risks within the RLSC for DWM operations. It has not targeted a specific construction material or any secondary production, which could be practiced through a case study in future research.

The results encourage the investigation of RLSC process quality by maintaining the relationship between recycler and customer to enable a safe workplace environment. Hence, the role of relevant practitioners and government is inseparable in supporting decision-making. Future research could discuss the impact of those inter-related risks in relation to time- or cost-related operational performance criteria.

This study contributes to the field through presenting the first major study on the identification and assessment of the inter-dependencies of the risks in the RLSC in South Australia. The RLSC process mapping had been identified as a tactical and operational management approach. However, the risk management process is a strategic management approach. Therefore, the integration of both process mapping and the risk management approaches in one platform is germane to construction management research.