Search results

The study aims to explore the role of procurement of good governance (PGG) on value for money (VfM) achievement in public construction projects. By investigating various dimensions of PGG, including transparency, accountability, competition and integrity, this study provides insights into how these factors contribute to the successful achievement of VfM outcomes in public construction projects.

The data were sourced from 203 construction project practitioners from 24 selected procuring entities in Tanzania using a census approach and a cross-sectional questionnaire survey. Confirmatory factor analysis (CFA) and structural equation modelling (SEM) were used for data analysis.

The findings of the study revealed a positive and significant impact of various dimensions of PGG on VfM. Specifically, transparency, accountability, competition and integrity were positively and significantly related to VfM, with p-values <0.001. Based on the study findings, we conclude that PGG is an important predictor of VfM achievement in public construction projects.

The study offers policy implications for streamlined PGG and VfM achievement in public construction projects. It is suggested that procuring entities can enhance VfM by enforcing compliance with the principles of PGG throughout the entirety of construction projects. In this case, streamlined legislative frameworks and control mechanisms are crucial components that could enhance PGG and the achievement of VfM.

This study contributes to the academic literature on the strategic role of PGG in enhancing VfM achievement. This is one of the research domains, which has not been adequately researched, particularly in Tanzania’s context. In addition, the study provides valuable insights to policymakers, practitioners and stakeholders involved in public construction projects to improve project outcomes and resource allocation.

This paper aims to identify the different system approach using Building Information Modelling (BIM) technology that is equipped with decision making processes. Maintenance planning and management are integral components of the construction sector, serving the broader purpose of post-construction activities and processes. However, as Precast Concrete (PC) construction projects increase in scale and complexity, the interconnections among these activities and processes become apparent, leading to planning and performance management challenges. These challenges specifically affect the monitoring of façade components for corrective and preventive maintenance actions.

The concept of maintenance planning for façades, along with the main features of information and communication technology tools and techniques using building information modeling technology, is grounded in the analysis of numerous literature reviews in PC building scenarios.

This research focuses on an integrated system designed to analyze information and support decision-making in maintenance planning for PC buildings. It is based on robust data collection regarding concrete façades' failures and causes. The system aims to provide appropriate planning decisions and minimize the risk of façade failures throughout the building's lifetime.

The study concludes that implementing a research framework to develop such a system can significantly enhance the effectiveness of maintenance planning for façade design, construction and maintenance operations.

The purpose of this study is to test the mechanism of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation, and also to reveal the possible dark side of visionary leadership. The moderation effects of subordinates' facades of conformity and leader behavioral integrity in the cognition–affect dual-path process are also discussed.

This study conducted a three-wave longitudinal survey. The data were collected from 574 employees and their superiors in several Chinese enterprises. The authors used Mplus 7.4 and adopted a bootstrapping technique in the data analysis.

Visionary leadership has positive effects on cognitive strain and psychological contract violation; cognitive strain and psychological contract violation mediate the relationship between visionary leadership and work withdrawal behavior, respectively. Subordinates' facades of conformity and leader behavioral integrity moderate the positive effects of visionary leadership on cognitive strain and psychological contract violation, as well as the indirect effect of visionary leadership on subordinates' work withdrawal behavior through cognitive strain and psychological contract violation.

This study reveals the underlying mechanism of visionary leadership's negative impact on job outcome through the cognition and affective reaction of subordinates to visionary leadership, and broadens the scope of visionary leadership research. It also provides some practical suggestions on how to transmit the organizational vision effectively and reduce subordinates' work withdrawal behavior.

This paper aims to extend some of the theoretical propositions of Michael Power’s (1997) audit society thesis by exploring the capacity of organisations to push back against external accountability pressures. The paper positions the literature on non-governmental organisation (NGO) accounting and accountability as a “case study” against which the notion of the audit society is put to the test.

A qualitative meta-synthesis of the accounting literature is used to analyse how NGOs have responded to audit society pressures – most notably funder pressures to adopt formalised accountability mechanisms. The different responses of NGOs to funder accountability demands are analysed using Christine Oliver’s (1991) typology of strategic responses to institutional processes.

This review of the accounting literature unveils that NGOs can adopt a range of strategic responses to funder accountability pressures that vary from passive conformity to proactive manipulation. The findings confirm that NGOs often perceive acquiescence to funder accountability demands as necessary to ensure organisational survival. Yet, the author also found that NGO resistance to funder accountability pressures is more common than previously assumed. Five dominant forms of “accountability resistances” emerged from the analysis: evading accountability, disguising accountability, shielding accountability, negotiating accountability and shaping accountability.

By conducting a qualitative meta-synthesis of the accounting literature, the author was able to integrate the findings of prior research on NGO resistance to funder accountability demands, guide future research and extend Michael Power’s (1997) work by developing a more nuanced understanding of how organisations respond to external accountability pressures.

The ceramic tile chain can generate several environmental impacts, from raw material extraction to the production process, commercialization, consumption, maintenance and disposal. One of the open issues remaining in the literature on socially responsible supply chains, also known as responsible supply chains, is understanding how corporate social responsibility (CSR) practices are being implemented in ceramic tile companies in Brazil.

The method adopted is a multiple-case study. The authors conducted face-to-face interviews with six ceramic producers and a trade association. The authors also conducted eight interviews with specialists in the ceramic sector. They are two university professors, two class association representatives, one professional from a technological institute, two representatives of the inspection body and one supplier.

Companies perform on a compliance basis, manifesting a less proactive position when the subject is CSR. In addition, the CSR practices established by the companies are preferably aimed at reducing costs and risks and increasing reputation. Practices in terms of eco-design are linked to lowering costs and growing reputation, as seen from the reduction in the use of inputs and improvements in packaging to minimize costs. These practices improve the company’s reputation from the consumers' perspective. Environmental aspects are dominant due to the legislation.

This paper contributes theoretically since it identifies, from the companies' perspective, the CSR practices related to risk, cost reduction and reputation increase. There are also opportunities to be explored for facilitating their efforts towards a sustainable business model, especially considering the social dimension. From a managerial perspective, this paper provides some input for implementing CSR actions, mainly regarding their implications for society and local communities.

La cadena de revestimiento cerámico puede generar diversos impactos ambientales, desde la extracción de la materia prima hasta el proceso de producción, comercialización, consumo, mantenimiento y disposición. Una de las cuestiones abiertas que quedan en la literatura sobre cadenas de suministro socialmente responsables, también conocidas como cadenas de suministro responsables, es comprender cómo se están implementando prácticas de responsabilidad social empresarial en las empresas de revestimientos cerámicos en Brasil.

El método utilizado en el estudio es un estudio de casos múltiples. Realizamos entrevistas cara a cara con 6 productores de cerámica y una asociación comercial. También recibimos información de 8 especialistas representantes de organizaciones relacionadas con el sector cerámico; 2 profesores universitarios; 2 representantes de asociaciones de clase; 1 profesional de instituto tecnológico; 2 representantes del organismo de control; y 1 proveedor de esmaltes.

Las empresas actúan sobre la base del cumplimiento, manifestando una posición menos proactiva cuando el tema es la RSE. Además, las prácticas de RSC establecidas por las empresas están preferentemente encaminadas a la reducción de costes y riesgos y al aumento de la reputación. Las prácticas en materia de ecodiseño están esencialmente ligadas a la reducción de costos y al aumento de la reputación, a partir de la reducción en el uso de insumos y mejoras en los empaques para minimizar costos. Estas prácticas mejoran la reputación de la empresa desde la perspectiva de los consumidores. Los aspectos ambientales son dominantes debido a la legislación.

Este trabajo aporta teóricamente ya que identifica, desde la perspectiva de las empresas, las prácticas de RSE relacionadas con el riesgo, la reducción de costos y el aumento de la reputación. También hay oportunidades por explorar para facilitar sus esfuerzos hacia un modelo de negocio sostenible, especialmente teniendo en cuenta la dimensión social. Desde la perspectiva gerencial, este documento proporciona algunos insumos para la toma de decisiones sobre la implementación de acciones de RSE, principalmente en lo que respecta a las implicaciones para la sociedad y las comunidades locales.

The fundamental aim of the study is to investigate the implications of labor housing designs in Dubai, with a focus on courtyards and the governing building regulations, on daylight performance as an underlying factor impacting laborers’ indoor environmental quality. Several studies shed light on the subject of labor camps and labor migration in Dubai, but few have focused on the subject from the perspective of the environmental performance of these camps. A model that represents one of the labor camps was built using Rhinoceros 7.0 and Grasshopper software packages. Annual daylighting and glare simulations were carried out using the lighting modeling engine RADIANCE 5.0 in conjunction with the “ClimateStudio”.

The construction sector has emerged as a significant economic development driver, attracting a diverse labor force from a variety of countries to Dubai. As a result, Dubai authorities have implemented several measures to ensure the provision of suitable housing facilities for its labor force. These measures contribute to the reduction of energy costs in labor housing by encouraging the use of renewable energy. While several studies shed light on the subject of labor camps and labor migration in Dubai, few have focused on the subject from the perspective of the environmental performance of these camps.

The study provided statistical evidence that the current regulations governing courtyards in labor housing resulted in significant changes in daylight levels across different floor levels of the labor housing units. It is suggested that both 2:3 and 3:4 Court Width-to-Height ratios would further contribute to a more consistent daylight Illuminance with marginal statistical differences between floor levels (p > 0.05). The 3:4 ratio, on the other hand, offers a consistent distribution across all floor levels in the North and South with negligible variances, although weakly significant differences can be yet expected between the first and fourth floors in the East and West orientations (p < 0.05). The results of Annual Sunlight Exposure (ASE) suggest excessive solar incidence and a high probability of glare, which remains a problem that must be addressed under the governing building regulations.

This study could serve as a framework for analyzing and contrasting the findings of other studies on labor accommodation, notably in the Gulf Cooperation Council (GCC) countries. Such an approach has the potential to enhance living conditions in labor accommodations in Dubai and other areas. It is necessary to meet people' physical and psychological well-being while also addressing sustainability and regulatory compliance.

Relying on institutional theory and Oliver’s (1991) strategic responses framework, the purpose of this paper is to investigate the different strategies adopted by Spanish public universities to respond to institutional pressures for sustainability reporting.

Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university.

The findings reveal that Spanish public universities have responded to institutional pressures for sustainability reporting by adopting acquiescence, compromise, avoidance and defiance strategies. The variety of strategic responses adopted by Spanish public universities suggests that these organizations have not fully adhered to institutional pressures.

The results of this paper would be useful for practitioners since it tries to demonstrate whether universities, which are facing increasing institutional pressures and demands from stakeholders, have been developing sustainability reporting practices.

Universities have a remarkable social impact that could be used to promote sustainability practices. This paper investigates how these organizations can contribute to sustainability reporting as they should reproduce social norms.

The sustainability reporting context is in a phase of change. This paper tries to contribute to the accounting research by analyzing the extent to which universities are engaged in sustainability reporting. Relying on these premises, Oliver’s (1991) framework might be an insightful theoretical perspective to examine the responses provided by universities to institutional pressures.

The present work aimed to present the perception of Tunisian professionals towards companies engaged in social responsibility practices and describe the tax evasion strategies of socially responsible Tunisian companies following the coronavirus disease 2019 (COVID-19) pandemic (COVID-19) shock.

A survey was sent to 119 Tunisian tax administration auditors. Data analysis methods principal component analysis (PCA) and regression analysis were used. The data were collected through a questionnaire after the general containment of Tunisia from September 2020 to February 2021. These quantitative data were analysed using processing software (STATA).

Professionals of the tax authorities, particularly those in charge of the audit mission, aim for corporate profitability from the perspective of stakeholders that seek to integrate ethics and social responsibility into companies and consider employee morale a top priority. The results show that highly ethical and socially responsible professionals are far from practising aggressive strategies. Thus, an auditor from the tax administration is far from engaging in social responsibility to justify fraudulent acts. During the COVID-19 period, the role of these professionals was to prevent and detect fraud in the tax sector to fight corruption and investigate taxes based on sound regulations.

The results are consistent with optimal taxation theory, which postulates that a tax system should be chosen to maximise a social welfare function subject to a set of constraints. Professionals seek to make taxation much simpler for taxpayers by providing advice and consultation to manage tax obligations. The minimisation of tax or the play of tax values requires expertise in the field to respect legal constraints. Therefore, these professionals play a crucial role in tax collection, as the professionals' advice and suggestions can influence taxpayers' decision-making.

In recent years, academic researchers, policy makers and the public have become increasingly interested in corporate tax evasion behaviour. At the same time, companies are under increasing pressure to integrate CSR into the companies' decision-making processes, which has led to increased academic interest in CSR. Opportunistic tax minimisation reduces state resources and funds needed for government programmes to improve the social welfare of the entire community. This study represents an overriding concern not only for legal and tax authorities and companies, but also for shareholders and stakeholders.

The authors' study contributes to the existing literature by determining the state of play on corporate social responsibility (CSR) practices amongst Tunisian tax authorities' professionals. In Tunisia, an executive of the tax authorities in charge of the verification mission is required to verify the proper application of the accounting and tax legislation in force, follow up on tax control operations on declared taxes and validate the sincerity of the accounts. This study focussed on the tax evasion of companies engaged in social responsibility practices according to the judgements of Tunisian tax authorities' auditors during the global COVID-19 pandemic.

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Although current strategic communication research is particularly interested in deviations from normative ideals, there is a surprising lack of interest in the structures that lead to such deviations from formal specifications. To this end, this paper explores the classic, but of late largely forgotten concept of informality. The aim is to develop a theoretical framework and a systematization that can be used to answer central questions in strategic communication research. The focus is on three research questions: How can formal and informal structures of strategic organizational communication be systematized? How are formal and informal organizational structures thematized in strategic organizational communication? What is the relationship between (in)formal structures of strategic organizational communication and the thematization of (in)formal organizational structures?

The conceptual contribution is based on systems theoretical organization theory, which understands formal structures as decided decision premises and informal structures as undecided decision premises.

The understanding of informal expectation structures presented here has enormous potential for describing and researching central issues in strategic communication research in a far more significant way, both theoretically and empirically. For example, decoupling can be described in a much more differentiated way than is possible using the neo-institutionalist perspective.

The systematizing framework for researching informal structures enables a deeper understanding of informal structures and thus a better handling of them in practice. In addition, the framework provides a basis for future empirical studies.

Informal phenomena and structures seem to be the elephant in the room in many discourses in strategic communication research. With the theoretical perspective and systematization presented here, these phenomena can finally be explored in a differentiated and meaningful way.