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The inherent variability on process times and demand are the factors that prevent the efficient application of lean philosophy in multi-project product development (PD) environments. Considering this variability, a hybrid push–pull project control system is developed, and value stream costing (VSC) analysis is performed to reflect the relation between project lead time, capacity and project cost. The assessment of the push/pull project control on lead time improvement and long-term savings on capacity have been aimed with the proposed complete design structure.

In a team-based structure, formed through clustering, push control techniques for planning tasks within cross-functional teams and pull control techniques for planning tasks between cross-functional teams are developed. The final step evaluates the proposed structure through VSC and long-term savings have been pointed out, especially in terms of freed-up capacity. For the validation of the proposed methodology, an office furniture manufacturing firm’s PD department has been considered and the performance of the hybrid system has been observed through simulation experiments and based on the simulation results, the lean system is evaluated by VSC.

The results of simulation experiments show a superior performance of the proposed hybrid push/pull project control mechanism under different settings of cycle time between projects or shortly project cycle time, dispatching rules within teams and variability levels. The results of the Box-Score (tool to apply VSC) indicate increased capacity in the long term to add extra projects during the planning period with the same project lead time and without additional cost.

Although extensive simulation experiments have been performed to quantify the effect of project control structure and positive results have been reported on lead time and cost, the proposed design structure has not been tested in all existing PD environments.

To the best of authors’ knowledge, the quantification of the effect of hybrid project control with VSC is the first attempt to be applied in lean PD projects.

The primary objective of this study is to analyze the correlation between the application of building information modeling (BIM), the construction project success (CPS) and project control. Additionally, this research aims to explore the potential mediating effect of project control on the link between BIM and construction project success in the Malaysian construction industry.

The present study employs a quantitative research methodology and adheres to a positivist research philosophy in order to examine the influence of BIM implementation on the CPS and project control within the Malaysian construction sector. The data were collected by structured questionnaire survey from 200 respondents using a purposive sampling strategy, and the results were analyzed by using partial least square (PLS)-structural equation modeling (SEM). The study's findings are all the more noteworthy since, despite the small sample size, 218 persons genuinely participated thanks to the purposive sampling approach.

The findings of this study indicate that there are notable and positive associations between various variables related to the implementation of BIM. These variables include accurate quantities and estimations, risk management, facility management integration, optimized resource allocation and real-time monitoring. Furthermore, these relationships are observed to have a significant impact on both CPS and project control. The study revealed that project control serves as a mediator in the relationship between the deployment of BIM and the CPS in the Malaysian construction sector, with the exception of its influence on risk management.

The originality of this research consists in examining the mediating function of project control in the relationship between BIM implementation and CPS. This study contributes to the existing knowledge by enhancing our understanding of the processes via which BIM positively influences project outcomes.

This study aims to determine the best way to apply material flow cost accounting (MFCA) in an SME environment with the goal of visualizing negative product cost during the manufacturing process and pinpointing places where improvements can be made.

This study uses a case study approach to demonstrate the usefulness of the MFCA tool in an SME in India that produces aluminum energy products used in the electrical power sector through gravity die casting.

According to the results, the company’s gravity die casting has a negative product cost margin of 27.38% as a result of MFCA analysis. It is also determined that the negative material cost is Rs. 22,919, the negative system cost is Rs. 462 and the negative energy cost is Rs. 1,069 for processing 300 kg of raw material. The typical monthly raw material processing for this company is 45,000 kg.

This research shows that MFCA’s implementation will improve the company’s environmental consciousness and bottom line. To the best of the authors’ knowledge, this study is the first to implement MFCA in aluminum gravity die casting of electrical parts manufacturing.

This study conducts a thorough literature review and meta-analysis to explore the adoption of blockchain technology (BCT) in supply chain management (SCM). It aims to identify the potential benefits, challenges, and critical factors influencing the implementation of this technology in supply chains.

A systematic analysis of 157 highly cited publications is performed, offering insights into research trends, citations, industries, research methods, and contextual aspects. Thematic analysis is employed to uncover key findings regarding enablers, barriers, drivers, challenges, benefits, and drawbacks associated with BCT adoption in supply chains.

The analysis highlights the complexities and opportunities involved in adopting BCT in SCM. A proposed model aligns with five dimensions, including inter-organizational, intra-organizational, technological, legal, and to assist businesses in harnessing the potential of BCT, overcoming obstacles, and managing challenges. This model provides practical recommendations for navigating the intricacies of BCT implementation while balancing associated challenges and risks.

Organizations operating in supply chains can leverage the insights gained from this investigation to position themselves at the forefront of BCT adoption. By implementing the proposed model, they can unlock benefits such as increased transparency, efficiency, trust, and cost reduction.

The novelty of this paper lies in its extensive review of publications on Blockchain Technology adoption in supply chains. It offers insights into various aspects such as enablers, barriers, drivers, challenges, benefits, and drawbacks. Additionally, the paper presents a comprehensive model specifically designed for successful adoption of Blockchain Technology in supply chains. This model addresses multiple dimensions including inter-organizational, intra-organizational, technological, legal, and financial.

This paper aims to study the establishment of cooperative supply game model considering transportation hub location, and design the profit allocation rule of the cooperative supply coalition.

Based on the economic lost-sizing (ELS) game model and considering the location of transportation hub and the topology design of basic traffic network, we build a supply game model to maximize the profit of cooperative supply coalition. Based on the principle of proportion and the method of process allocation, we suppose the procedural proportional solution of the supplier cooperative supply game.

Through numerical examples, the validity and applicability of the proposed model and the procedural proportional solution were verified by comparing the procedural proportional solution with the weighted Shapley value, the equal division solution and the proportional rule.

This paper constructs a feasible mixed integer programming model for cooperative supply game. We also provide the algorithm of the allocation rule of cooperative supply game and the property analysis of the allocation rule.

The construction of megaprojects often involves substantial risks. While insurance plays an important role as a traditional risk transfer means, owners and insurance companies may still suffer huge losses during the risk management process. Therefore, considering the strong motivation of insurance companies to participate in the on-site risk management of megaprojects, this study aims to propose a collaborative incentive mechanism involving insurance companies, to optimize the risk management effect and reduce the risk of accidents in megaprojects.

Based on principal-agent theory, the research develops the static and dynamic incentive models for risk management in megaprojects, involving both the owner and insurance company. The study examines the primary factors influencing incentive efficiency. The results are numerically simulated with a validation case. Finally, the impact of parameter changes on the stakeholders' benefits is analyzed.

The results indicate that the dynamic incentive model is available to the achievement of a flexible mechanism to ensure the benefits of contractors while protecting the benefits of the owner and insurance company. Adjusting the incentive coefficients for owners and insurance companies within a specified range promotes the growth of benefits for all parties involved. The management cost and economic benefit allocation coefficients have a positive effect on the adjustment range of the incentive coefficient, which helps implement a more flexible dynamic incentive mechanism to motivate contractors to carry out risk management to reduce risk losses.

This study makes up for the absence of important stakeholders in risk management. Different from traditional megaproject risk management, this model uses insurance companies as bridges to break the island effect of risk management among multiple megaprojects. This study contributes to the body of knowledge by designing appropriate dynamic incentive mechanisms in megaproject risk management through insurance company participation, and provides practical implications to both owner and insurance company on incentive contract making, thus achieving better risk governance of megaprojects.

Equitable risk allocation is important for the effective management of inevitable risks in International Construction Joint Venture (ICJV) projects. Previous studies have documented risks facing ICJV projects. However, there is a dearth of studies on the risk allocation preferences that take into consideration the opinions of both the local and foreign partners. This study aims to fill this gap by ascertaining the risk allocation preferences of the partners of ICJV projects for effective risk management.

Through a survey, data on risk allocation preferences were collected from both local and foreign partners of ICJV projects using a comprehensive register of 74 risks.

Following analysis, six risks were allocated to the local partner, 11 were allocated to the foreign partner, 51 risks were shared, four were allocated to a third party and two were to be negotiated based on the specific circumstances of the project. Practically, the study’s findings will help ICJV partners in drafting their ICJV contracts to adequately allocate risks and reduce contract negotiation time considerably.

The findings from this study will help partners in drafting their joint venture contract agreement and also reduce the period for contract negotiation. Knowledge of the preferred risk allocation is important in allocating risks in the contract agreement to the relevant partner for effective management.

This study, to the best knowledge of the authors, is one of the early studies to ascertain the risk allocation preferences of ICJV project partners in the Ghanaian construction industry – a departure from previous studies which focused on the identification and evaluation of risks. This study is also different from previous studies by considering the allocation preferences of both partners of the ICJV. The collection of data from both partners of the ICJV helped to consider their perceptions on risk allocation and evaluation, essentially leading to cross-cultural and optimal risk allocation preferences.

Inspired by a food bank distribution operation, this paper aims to study synchronized vehicle routing for equitable and effective food allocation. The primary goal is to improve operational efficiency while ensuring equitable and effective food distribution among the partner agencies.

This study introduces a multiobjective Mixed Integer Programming (MIP) model aimed at addressing the complex challenge of effectively distributing food, particularly for food banks serving vulnerable populations in low-income urban and rural areas. The optimization approach described in this paper places a significant emphasis on social and economic considerations by fairly allocating food to food bank partner agencies while minimizing routing distance and waste. To assess the performance of the approach, this paper evaluates three distinct models, focusing on key performance measures such as effectiveness, equity and efficiency. The paper conducts a comprehensive numerical analysis using randomly generated data to gain insights into the trade-offs that arise and provide valuable managerial insights for food bank managers.

The results of the analysis highlight the models that perform better in terms of equity and effectiveness. Additionally, the results show that restocking the vehicles through the concept of synchronization improves the overall quantity of food allocation to partner agencies, thereby increasing accessibility.

This paper contributes significantly to the literature on optimization approaches in the field of humanitarian logistics.

This study provides food bank managers with three different models, each with a multifaceted nature of trade-offs, to better address the complex challenges of food insecurity.

This paper contributes significantly to social responsibility by enhancing the operational efficiency of food banks, ultimately improving their ability to serve communities in need.

To the best of the authors’ knowledge, this paper is the first to propose and analyze this new variant of vehicle routing problems in nonprofit settings.

The present study aims to investigate the impact of internal control effectiveness on supply chain management efficiency (SCME) and capital allocation efficiency for companies listed in the Tehran Stock Exchange (TSE). In addition, it investigates the mediating role of supply chain management efficiency in the relationship between internal controls and capital allocation efficiency.

The data about 191 companies in 2014–2022 were examined. The sales per inventory ratio was used to calculate SCME. The present study also applied the Generalized Method of Moments (GMM) for endogeneity concerns.

The results showed that internal control effectiveness has a significant positive effect on SCME. Moreover, internal control effectiveness and SCME significantly positively affect capital allocation efficiency. SCME has a mediating role in the relationship between internal control effectiveness and capital allocation efficiency. These findings remained robust even after several robustness tests. In addition, this study tested the results' robustness by dividing data into the pre-COVID-19 and post-COVID-19 years. The previous results were also confirmed according to the robustness test of COVID-19.

Challenges in the supply chain often hinder capital allocation efficiency. In addition, enterprises should try to establish strong internal controls to ensure SCME. Therefore, the relationship between internal control effectiveness, SCME and capital allocation efficiency is complex and underscores the importance of robust internal controls in optimizing resource allocation within organizations. Interestingly, this topic has not been extensively researched in accounting and business research, and there is a lack of empirical evidence on these effects. Consequently, this study aims to fill the gap and identify potential opportunities for new research directions.

This study aims to examine the impact of stakeholder engagement on accountability, within nonprofit organizations (NPOs). Given the pivotal role NPOs play in disaster management and community welfare, it is crucial to gain an understanding of the obligations of NPOs, in terms of their disaster responses and accountability.

Using a case-study approach, the investigation features a content analysis of social media comments regarding the Australian Red Cross’ (ARC) funds’ allocation during the 2019/2020 bushfires, followed by a similar analysis of ARC's reports. Inspired by Carnegie et al.'s (2021) definition of accounting as a social science, this study uses dialogic theory and a transformative participatory framework, to evaluate how interactive stakeholder engagement influenced accountability strategies used by the NPO, to ensure its sustainable development.

The findings reveal that there was a significant increase in stakeholder engagement on social media, following negative media coverage, with participants voicing concerns over ARC’s method of funds’ allocation, delays in funds distribution and seemingly excessive administrative costs. ARC addressed these concerns by issuing Bushfire Reports, and conducting online Q&A sessions, in a bid to establish transparency. This study emphasizes how dialogic accounting can challenge accounting's limited scope – one that often overlooks ecological concerns and social justice.

This study uses the perspective of dialogic accounting theory to explore the relationship between stakeholder engagement on social media, and NPO accountability. It demonstrates how robust stakeholder engagement can challenge NPOs to establish accountability, thereby bridging the information gap between themselves and the public. The use of dialogic accounting theory allows the study to shift from the traditional focus of accounting research, which is the financial objectives of powerful entities, to the voices of the marginalized, the stakeholders, who are impacted by NPO decisions, and, in doing so, it highlights the potential for NPOs to foster accountability, and so advance sustainable development initiatives.