Search results

Recent studies on construction supply chain management (CSCM) evaluated its vulnerability and challenging factors, but studies that have identified and examined the possible corrective measures of CSCM are rare. This study sets out to bridge this gap by identifying and evaluating the most effective CSCM corrective measures that will benefit the global construction industry.

A methodology was designed to obtain the corrective measures of CSCM. Data were collected from 68 experts who served as research participants in this study, through a questionnaire survey and were analyzed statistically using the severity index analysis, Mann–Whitney test and factor analysis which includes KMO and Barlett's test, commonalities, total variance pattern matrix.

The findings of the study revealed that free exchange of information between parties from both suppliers and site/firm is the best CSCM corrective measures, according to the research participant's opinion using the severity index analysis. Further analysis revealed seven underlying factors of CSCM corrective measures.

The findings of this study have identified the most critical solutions to the lapses of CSCM. These will serve as adequate corrective measures to the challenges of CSCM and benefit the global construction industry.

This study contributed seven underlying factors of CSCM corrective measures which can be adopted as adequate corrective measures to the lapses of CSCM. The study further contributed to CSCM research theory.

The implementation of smart maintenance (SM) has greatly benefited facility managers, construction project managers and other stakeholders within the built environment. Unfortunately, its actualization for stakeholders in the built environment in the fourth industrial revolution (4IR) era remains a challenge. To reduce the challenge, this study aims at conducting a bibliometric analysis to unearth the critical success factors supporting SM implementation. The future direction and practice of SM in the construction industry were also explored.

A bibliometric approach was adopted for reviewing articles extracted from the Scopus database. Keywords such as (“smart maintenance“) OR (“intelligent maintenance”) OR (“technological maintenance”) OR (“automated maintenance”) OR (“computerized maintenance”) were used to extract articles from the Scopus database. The studies were restricted between 2006 and 2021 to capture the 4IR era. The initial extracted papers were 1,048; however, 288 papers were selected and analysed using VOSviewer software.

The findings revealed that the critical success factors supporting the implementation of SM in the 4IR era are collaboration, digital twin design, energy management system and decentralized data management system. Regarding the future practice of SM in the 4IR era, it was also revealed that SM is possible to evolve into maintenance 4.0. This will support the autonomous maintenance of infrastructures in the built environment.

The use of a single database contributed to the limitation of the findings from this study.

Despite the limitations, the findings of this study contributed to practice and research by providing stakeholders in the built environment with the direction of SM practice.

Stakeholders in the built environment have clamoured to implement SM in the 4IR era. This study provided the critical success factors for adopting SM, guaranteeing the 4IR era. It also provides the research trends and direction of SM practice.

This study aims to assess the evolution of the value relevance of book value, earnings and its components in Mauritius, an African developing country, focusing on value relevance changes after International Financial Reporting Standards (IFRS) adoption and subsequent local reforms.

The study relies on a data set of 567 firm-year observations (2001–2018) and the Ohlson valuation model to investigate value relevance after IFRS adoption, the implementation of institutional reforms and enforcement reforms.

Firstly, the authors find support for a rise in the combined value relevance of earnings and book value, albeit that book value significantly contributes to changes over time. The findings highlight the combined importance of IFRS adoption with institutional and enforcement reforms to improve value relevance. Secondly, the authors do not find evidence of a shift in value relevance between earnings and book value. Third, the cash flow model reveals a higher level of significance relative to the earnings model.

The authors extend the value relevance literature in the context of African developing countries. The present findings underpin the need for a reinforcing of relevant institutional and enforcement frameworks to ensure the benefits of IFRS adoption materialise. The findings also offer a contribution of how developing countries’ experience IFRS post-adoption while adding to the dearth of studies analysing IFRS enforcement practices.

Research on the effect of executive equity incentives is equivocal. Based on agency theory, some scholars take the convergence of interest logic to highlight the benefits of executive equity incentives. In contrast, others adopt the entrenchment logic to emphasize the increased agency costs. This study attempts to reconcile the debate on executive equity incentives and integrates the opposing views to unveil how executive equity incentives impact corporate social responsibility (CSR) performance.

Using the panel dataset of Chinese A-share listed firms from 2006 to 2022, this study integrates the convergence of interest and entrenchment logic to examine how executive equity incentives affect CSR performance.

We find that the relationship between executive equity incentives and CSR performance follows an inverted U-shaped form. According to the convergence of interest logic, executive equity incentives reduce agency costs when allocating resources to engage in CSR activities and enable firms to increase their CSR investments, ultimately realizing increased CSR performance. After a threshold, however, the accumulation of extensive equity incentives causes the entrenchment effect, resulting in declined CSR performance. Our empirical results also shed new light on its contingent perspective – the inverted U-shaped relationship is attenuated when firms’ stock liquidity is high.

This study attempts to reconcile the debate on executive equity incentives and integrates the opposing views to unveil the inverted U-shaped relationship between executive equity incentives and CSR performance. Our study opens promising avenues for further research on corporate governance and CSR strategies.

This paper examines issues that focus on the importance of accounting data generated knowledge information and its role in modern business. The cognitive aspect of this research reflects the ability of companies and its employees to apply knowledge for managerial purposes using accounting data.

Using a questionnaire, a five-factor model related to information communication, information cognitive utilization, functional optimization, applicability and cognitive efficiency was created.

Findings present a series of complex correlations highlighting possible actions to utilize knowledge as a tool for management. Information is obtained regarding the management of knowledge and the adoption of information systems.

The results reflect the limited implementation of intellectual capital practices and understanding of knowledge as a financial tool for executives and employees. Based on the above, an attempt was made to formulate the questions for the careful identification of the factors.

Rapid developments in information and communication technologies, together with a realization that knowledge is a resource of general and cost strategic importance, changed the operational structures of companies, shifting value from materials to intangible assets. This paper demonstrates how multiple variables are correlated and how small changes could help increase intellectual capital and facilitate the construction of knowledge based systems.

The need for an accounting valuation of intellectual capital in order to present the true picture of business value is evident. This paper illustrates factors such as interactive communication and systematic cognitive efficiency or the monetization of information as a preliminary step for future valuation and management intellectual capital models.

Direct access to sufficient and reliable information, lead to the search for effective tools for the creation, aggregation and exchange of knowledge. The latter becomes a key goal for information systems. Emphasis is placed on the benefits and critical success factors of knowledge management systems, as essential information systems to support and enhance organizational processes.

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

This paper is motivated by the ongoing debate on the value relevance of cash flow statement (CFS) between bank regulators, on one hand, and accounting standard setters, on the other hand. The importance and usefulness of cash flows during economic turmoil exacerbated by the Covid-19 pandemic has recently gained attention. Hence, this paper investigates the impact of Covid-19 pandemic on the value relevance of cash flows (CF) beyond accounting earnings and book equity.

A panel of 236 bank-year observations is examined for value relevance in emerging capital markets of Gulf Cooperation Council (GCC) countries. Using value relevance regression, operating and non-operating CF items are tested for value relevance beyond earnings and book value of equity during the periods 2018–2019 (pre-pandemic) and 2020–2021 (pandemic).

There is limited value relevance of CF beyond accounting earnings and the book value of equity. The distinction between operating and non-operating CF is not informative. However, the value relevance is significant during the pandemic, indicating that investors rely on CF for valuation purposes at times of uncertainty, corroborating further research on CF distress predictive ability.

This paper provides novel evidence on value relevance of CF and its superiority to accounting earnings and equity values during times of uncertainty. It extends a small body of research in the banking sector in emerging markets. Hence, it complements prior literature and has practical implications to accounting standard setters and bank regulators in emerging markets.

The study examines the impact of socio-economic governance on economic growth in Nigeria. It measures socio-economic governance from the perspective of fiscal policy, using indicators such as investment in education, research and development (R&D) and health.

This study employs the Autoregressive Distributive Lag (ARDL) Bound Testing method to achieve its objective.

The study finds that socio-economic policies aimed at increasing investment in education are crucial for Nigeria’s long-term economic growth. Additionally, investment in R&D positively impacts economic growth. However, the study reveals that investment in health negatively affects economic growth in Nigeria in the long run. This suggests that if a country overinvests in health, it may divert resources from other vital sectors such as education, infrastructure and R&D, which can hinder overall economic growth. The short-run parameter is, however, not statistically significant in this study.

The study’s originality lies in its exploration of the relationship between socio-economic governance and economic growth in Nigeria, specifically from a fiscal policy perspective. It highlights the importance of investing in education and R&D for long-term economic growth. Additionally, the finding that overinvestment in health may have a negative impact on long-term economic growth provides valuable insight for policymakers in Nigeria and other developing countries. Overall, this study’s findings can be beneficial for policymakers and researchers interested in the intersection between socio-economic governance and economic growth in developing countries.

Despite successfully adopting building information modelling (BIM) for design and construction, its adoption in post-construction is critically lagging. This study aims to investigate the adoption of BIM for post-construction in Nigeria. Specifically, it aims to investigate the barriers hindering BIM adoption, propose strategies to facilitate its integration into the post-construction phase and examine the relationship between the barriers and strategies towards adopting BIM for post-construction.

This study employs a quantitative approach to gather numerical data on BIM perceived barriers among International Facility Management Association (IFMA) members. The study also develops strategies from an extensive literature review and combines them with insights from preliminary investigation. The data were analysed using descriptive and inferential statistics.

The top perceived barriers among the professionals are lack of BIM awareness, software availability issues and difficulties using new technologies. Institute training/workshops on BIM software for the professionals in the organisation, including BIM software courses in various related professional exams, and encouraging adoption of BIM from the grassroots, such as higher institutions, emerge as the top strategies. The findings further show a significant relationship between the barriers and strategies, emphasising the recognition that understanding barriers prompts the active development and implementation of strategies.

This study holds originality in its examination of the relationship between the barriers and strategies associated with BIM adoption in Nigerian Architecture, Construction, Engineering and Operation.

Nigeria presents something of an entrepreneurial paradox. Women in entrepreneurship dominate the economy, yet patriarchal structures dominate society. This article investigates how patriarchal factors impact entrepreneurial processes, in turn, creating unequal expectations of entrepreneurial opportunity.

The study adopts an intersectionality lens to explore how patriarchy is manifest for entrepreneurs. The reflective narratives of 30 entrepreneurs are analysed, provided through semi-structured interviews. An inductive qualitative approach accesses the gendered discourse of entrepreneurship as constructed by entrepreneurs. Within this discourse, the factors of patriarchy are exposed.

Findings reveal a multi-faceted patriarchy, with the informing factors of entrepreneurial gender roles, class and religion. The study explains how the interaction of these factors reinforce patriarchal ideals and create a variety of gendered images of what is acceptable entrepreneurial activity in Nigeria, and for whom.

This study contributes to growing insight on entrepreneurship in Africa and challenges linear arguments of entrepreneurship-as-emancipation for women. In complex and multidimensional contexts, entrepreneurs must navigate the intersection of factors sensitively, ensuring acceptance and fulfilment of societal expectations. The power of intersectionality as a theory of contextualisation is discussed.