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The objective of this comparative quantitative study is to examine hypotheses regarding the impact of asset management and intellectual capital (IC) on the financial performance of the construction sector in the ASEAN-5 throughout 2019–2022 with enterprise resource planning (ERP) as a mediator variable.

A final sample of 65 construction industries listed on stock exchanges during 2019 and 2022 in ASEAN-5 (Indonesia, Philippines, Malaysia, Thailand and Singapore) was selected using the purposive sampling method. This research employs market-to-book value (MBV) as a measure of IC. The study also used path analysis, the Sobel test and analysis of variance test (ANOVA).

The findings demonstrate that asset management, intellectual capital and ERP have a significant and favorable impact on return on asset (ROA). Additionally, the asset management and IC of the ERP display weak and substantial outcomes. The implementation of ERP was also shown not to operate as a mediating factor. The ANOVA results on financial performance indicate significant differences for the year 2019. Furthermore, the use of various ERP software types demonstrates a comparable impact on enhancing financial performance.

This is the first study that utilizes ERP to mediate management asset and IC on financial performance. The ASEAN-5 construction sector is representative of developing nations' economic condition, offering the possibility to avoid the global economic collapse in 2023 and recover despite economic volatility.

This study aims to obtain governance strategies for managing the complexity of megaprojects by analyzing the impact of individual factors and their configurations using the fuzzy-set qualitative comparative analysis (fsQCA) method and to provide references for project managers.

With the continuous development of the economy, society and construction industry, the number and scale of megaprojects are increasing, and the complexity is becoming serious. Based on the relevant literature, the factors affecting the complexity of megaprojects are determined through case analysis, and the paths of factors affecting the complexity are constructed for megaprojects. Then, the fsQCA method is used to analyze the factors affecting the complexity of megaprojects through 245 valid questionnaires from project engineers in this study.

The results support the correlation between the complexity factors of megaprojects, with six histological paths leading to high complexity and seven histological paths leading to low complexity.

It breaks the limitations of the traditional project complexity field through a “configuration perspective” and concludes that megaproject complexity is a synergistic effect of multiple factors. The study is important for enriching the theory of megaproject complexity and providing complexity governance strategies for managers in megaproject decision-making.

This study aims to determine the influence of knowledge-oriented leadership (KOL) on innovation capability (IC) and internationalization of higher education (IoHE) and examine the role of IC as a mediating variable.

Following a quantitative and cross-sectional research design, data were collected through self-administered questionnaires by the vice-rectors, and heads of international affairs from 120 public and private universities in Indonesia. Partial least squares structural equation modelling data analysis techniques were applied to test the hypothesized relationships.

The study’s results indicate that KOL directly influences IC and IoHE. In addition, the study’s findings reveal that IC can mediate the relationship between KOL and IoHE.

This study highlights the importance of the role of KOL in IoHE. The findings of this study suggest that by demonstrating knowledge-oriented behaviors, higher education (HE) managers can effectively manage their knowledge assets, and ensure increased innovation leading to IoHE.

This is the first study to examine the relationship between knowledge-oriented leadership, IC, and IoHE. So far, research linking leadership to IoHE has been rare, because each has a broad scope.

Intellectual capital (IC) plays a crucial role in today’s volatile business landscape, yet its measurement remains complex. To better navigate these challenges, the authors propose the Integrated Intellectual Capital Measurement (IICM) model, an innovative, robust and comprehensive framework designed to capture IC amid business uncertainty. This study focuses on IC measurement models, typically reliant on secondary data, thus distinguishing it from conventional IC studies.

The authors conducted a systematic literature review (SLR) and bibliometric analysis across Web of Science, Scopus and EBSCO Business Source Ultimate in February 2023. This yielded 2,709 IC measurement studies, from which the authors selected 27 quantitative papers published from 1985 to 2023.

The analysis revealed no single, universally accepted approach for measuring IC, with company attributes such as size, industry and location significantly influencing IC measurement methods. A key finding is human capital’s critical yet underrepresented role in firm competitiveness, which the IICM model aims to elevate.

This is the first SLR focused on IC measurement amid business uncertainty, providing insights for better management and navigating turbulence. The authors envisage future research exploring the interplay between IC components, technology, innovation and network-building strategies for business resilience. Additionally, there is a need to understand better the IC’s impact on specific industries (automotive, transportation and hospitality), Social Development Goals and digital transformation performance.

This paper investigated the relationship between intellectual capital (IC)/its components, and the business performance of Vietnamese small and medium enterprises (SMEs).

The panel data set was obtained from the Vietnam SME database. Using the value-added intellectual coefficient (VAIC) approach for IC measurement, this paper employs various panel data estimation approaches, including fixed effects (FE) and the generalized method of moments (GMM), to examine the relationship between IC and the financial performance of SMEs in Vietnam.

The result suggests that the value creation activities of SMEs in Vietnam mainly occur on the basis of physical and financial capital. In other words, the findings indicate that Vietnamese SMEs mainly depend on physical and financial capital to profit: they have not fully utilized their human capital and structural capital, two main components of IC for value creation.

The results underline the urgency of effective management of tangible and IC to boost the utilization of human and structural capital to increase the profitability of Vietnamese SMEs. The results lead to suggesting a series of policy recommendations to achieve the objective.

This paper is the first to examine the relationship between IC and the financial performance of SMEs in Vietnam, contributing to the literature on IC in emerging countries.

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

The functionalities of tourist destinations as regional innovation systems (RIS) still show substantial deficits. Especially for destinations in developing countries (DC), this incurs a wicked problem when it comes to unfolding the potentials of tourism for social innovation and sustainable regional development. Determining factors for these weaknesses are manifold, complex, multi-causal and prone to inherent system-dynamics making it difficult for destination management organisations to proactively monitor and control them in the long term. Backed by empirical comparative findings from rural destinations in Azerbaijan and Ecuador, this chapter tracks down selected major drivers of this wicked problem both from a monocausal-linear and multi-causal-dynamic analytical perspective. As a primary outcome, a set of suitable indicators will be presented to serve as a monitoring framework for a social innovation governance of DC destinations.

The empirical study of factors related to digital transformation (DT) in the banking sector is still limited, even though the importance of the topic is universally evident. To bridge that gap, this paper aims to explore the role of digital leadership (DL), innovative culture (IC) and technostress inhibitors (TI) to support engagement for improved digital innovation (DI). Based on the literature, these variables are crucial aspects of digitalisation, even though there is no agreement on their conclusiveness.

This quantitative study tested a new conceptual model using survey data from five major banks in Libya. Partial least squares structural equation modelling was used to analyse the data from the 292 usable responses.

The results showed that DL and IC positively affect DI. Techno-work engagement (TE) mediated the relationship between leadership, culture and innovation. TI played a significant moderating role in leadership, culture and engagement relationships.

The research findings highlight critical issues about how leadership style and fostering organisational support in the banking sector can enhance DT. Leaders must demonstrate a commitment to long-term resource allocation to avoid possible negative effects from digital stress while pursuing DI through work engagement.

The study suggests that fostering organisational support can enhance DT in retail banks, potentially leading to improved customer experiences and increased access to financial services. These programs will help banks contribute to societal and economic development.

This timely study examines predictor mechanisms of innovation in retail banking that resonate within the restrictions of organisational and DI frameworks and the social exchange theory. Exploring the intervening effect of TE in the leadership, culture and innovation associations is unprecedented.

This paper aims to conduct a qualitative assessment of synergies between information flows of a multifamily product platform used for industrialized housing and materials passports that can promote a circular economy in the construction industry.

Using a single case study method, the research assesses the availability and accessibility of materials passport-relevant information generated by a leading Swedish industrialized housing construction firm. Data is collected using semistructured interviews, document analysis and an extended research visit.

The research findings identify the functional layers of the product platform, map the information flow using a process diagram, assess the availability and accessibility of material passport relevant information by lifecycle stage and actor, and summarize the key points using a SWOT (strengths, weaknesses, opportunities and threats) analysis.

The three main implications are: the technical and process platforms used in industrialized construction allow for generating standardized, digital and reusable information; the vertical integration of trades and long-term relationships with suppliers improve transparency and reduce fragmentation in information flows; and the design-build-operate business model strategy incentivizes actors to manage information flows in the use phase.

Industrialized construction firms can use this paper as an approach to understand and map their information flows to identify suitable approaches to generate and manage materials passports.

The specific characteristics of product platforms and industrialized construction provide a unique opportunity for circular information flow across the building lifecycle, which can support material passport adoption to a degree not often found in the traditional construction industry.

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.