Search results

1 – 10 of over 3000
Article
Publication date: 1 November 2023

Suhaib Arogundade, Mohammed Dulaimi, Saheed Ajayi, Abdullahi Saka and Olusegun Ilori

Extant studies have discussed numerous carbon reduction drivers, but there is a dearth of holistic review and understanding of the dynamic interrelationships between the drivers…

Abstract

Purpose

Extant studies have discussed numerous carbon reduction drivers, but there is a dearth of holistic review and understanding of the dynamic interrelationships between the drivers from a system perspective. Thus, this study aims to bridge that gap.

Design/methodology/approach

The study conducted a review using Preferred Reporting Items for Systematic Reviews and Meta-Analyses and adopted interpretive structural modelling (ISM) to analyse and prioritise the drivers.

Findings

Eighteen drivers were identified and grouped into five, namely, policy instruments, bid-related, cost and risk, education and training, and reward and penalty drivers. The ISM revealed two hierarchical levels of the drivers with only higher cost of electricity/fuel on the higher level, making it the most important driver that could influence others.

Practical implications

The study presents an overview of decarbonisation drivers in the literature and would be of benefit to the government and stakeholders towards achieving net zero emissions in the construction industry.

Originality/value

The findings of the study present drivers of carbon reduction and prioritise and categorise them for tailored interventions within the construction sector. Also, it could serve as foundational knowledge for further study in the construction process decarbonisation research area.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 23 January 2024

Elodie Allain, Samuel Sponem and Frederic Munck

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new…

Abstract

Purpose

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

Design/methodology/approach

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

Findings

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

Originality/value

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 13 February 2024

Amer Jazairy, Emil Persson, Mazen Brho, Robin von Haartman and Per Hilletofth

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into…

1958

Abstract

Purpose

This study presents a systematic literature review (SLR) of the interdisciplinary literature on drones in last-mile delivery (LMD) to extrapolate pertinent insights from and into the logistics management field.

Design/methodology/approach

Rooting their analytical categories in the LMD literature, the authors performed a deductive, theory refinement SLR on 307 interdisciplinary journal articles published during 2015–2022 to integrate this emergent phenomenon into the field.

Findings

The authors derived the potentials, challenges and solutions of drone deliveries in relation to 12 LMD criteria dispersed across four stakeholder groups: senders, receivers, regulators and societies. Relationships between these criteria were also identified.

Research limitations/implications

This review contributes to logistics management by offering a current, nuanced and multifaceted discussion of drones' potential to improve the LMD process together with the challenges and solutions involved.

Practical implications

The authors provide logistics managers with a holistic roadmap to help them make informed decisions about adopting drones in their delivery systems. Regulators and society members also gain insights into the prospects, requirements and repercussions of drone deliveries.

Originality/value

This is one of the first SLRs on drone applications in LMD from a logistics management perspective.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 4 December 2023

Alolote Ibim Amadi

This study aims to investigate ground-related design deficiencies as potential avenues of avoidable cost overruns, discernible from the geotechnical practices of highway agencies…

Abstract

Purpose

This study aims to investigate ground-related design deficiencies as potential avenues of avoidable cost overruns, discernible from the geotechnical practices of highway agencies in the Niger Delta region of Nigeria.

Design/methodology/approach

The study deploys an interpretivist qualitative methodology to provide a detailed descriptive analysis of the design-related geotechnical practices of highway agencies during the pre-contract phase of highway projects. Semi-structured interviews were conducted with in-house professionals, consultants and contractors affiliated with the three highway agencies in the Niger Delta and thematically analysed to identify significant deviations from geotechnical best practices.

Findings

The study outcome shows that during the pre-contract phase, a chain of design-related geotechnical shortcomings has plagued highway projects executed in the Niger Delta. This view of practice uncovered in this study demonstrates a culture of significant deviation from best practice recommendations, which could plausibly contribute to the history of significant project cost overruns recorded in the region.

Originality/value

The study qualitatively spotlights gaps in the practice of highway agencies and reinforces the need for a re-orientation of the attitude to risk management, to give geotechnical concerns a priority in the financial management of highway projects executed in the Niger Delta region of Nigeria.

Details

Journal of Financial Management of Property and Construction , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1366-4387

Keywords

Article
Publication date: 20 March 2023

Abdulkabir Opeyemi Bello, Doris Omonogwu Eje, Abdullahi Idris, Mudasiru Abiodun Semiu and Ayaz Ahmad Khan

The growing demand for housing and infrastructure, as well as the requirement for affordable housing, has been a significant factor, necessitating investigation for sustainable…

Abstract

Purpose

The growing demand for housing and infrastructure, as well as the requirement for affordable housing, has been a significant factor, necessitating investigation for sustainable approaches and implementation of alternative construction innovations. Hence, this study aims to identify and assess the drivers for implementing modular construction systems (MCS) in developing countries.

Design/methodology/approach

The study adopts a quantitative research approach to seek respondents’ opinions on the factors that can drive the implementation of MCS in developing countries. Accordingly, a structured questionnaire was used as an instrument of data collection based on five Likert scales. The data was analysed using the mean score, one sample t-test, Kruskal–Wallis, factor analysis (FA) and Pearson correlation analysis.

Findings

Results show that 15 of the 16 major identified drivers were statistically significant towards implementing MCS, which indicates that the drivers are crucial for implementing MCS in developing countries. However, the Kruskal–Wallis test reveals that the respondents have varying opinions on the identified drivers. FA categorised the drivers into four categories, namely, “management and sustainability”, “key performance”, “know-how and logistics” and “regulations and policies”. A strong relationship among the four categories of drivers was established using Pearson correlation, which indicated that all the drivers’ categories are essential for implementing MCS in developing countries.

Originality/value

This study identified and assessed the drivers towards implementing MCS in developing countries. The study concludes that the identified drivers are essential for implementing MCS in developing countries. Also, the study considers the government the most placed player in driving the implementation of MCS in developing countries.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 20 September 2024

Srikant Gupta and Pooja Singh Kushwaha

The purpose of our research on blockchain technology is to unveil its immense potential, understand its applications and implications and identify opportunities to revolutionize…

Abstract

Purpose

The purpose of our research on blockchain technology is to unveil its immense potential, understand its applications and implications and identify opportunities to revolutionize existing systems and processes. This research aims to inspire the creation of new innovative solutions for industries. By harnessing blockchain technology, organizations can pinpoint key areas that could significantly benefit from its use, such as streamlining operations, providing secure and transparent digital solutions and fortifying data security.

Design/methodology/approach

This study presents a robust multi-criteria decision-making framework for assessing blockchain drivers in selected Indian industries. We initiated with an extensive literature review to identify potential drivers. We then sought the opinions of experts in the field to validate and refine our list. This meticulous process led us to identify 26 drivers, which we categorized into five main categories. Finally, we employed the Best-Worst Method to determine the relative importance of each criterion, ensuring a comprehensive and reliable assessment.

Findings

The authors have ranked the blockchain drivers based on their degree of importance using the Best-Worst Method. This study reveals the priority of BC implementation, with the retail industry identified as the most in need, followed by the Banking and Healthcare industries. Various critical factors are identified where blockchain technology could help reduce costs, increase efficiency and enable new innovative business models.

Research limitations/implications

While this study acknowledges potential bias in driver assessment relying on literature and expert opinions, its findings carry significant practical implications. We have identified key areas where blockchain technology could be transformative by focusing on select industries. Future research should encompass other industries and real-world case studies for practical insights that could delve into the adoption challenges and benefits of blockchain technology in many other industries, thereby amplifying the relevance of our findings.

Originality/value

Blockchain is a groundbreaking, innovative technology with immense potential to revolutionize industries. Past research has explored the benefits and challenges of blockchain implementation in specific industries or sectors. This creates a gap in research regarding systematically classifying and ranking the importance of blockchain across different Indian industries. Our research seeks to address this gap by using advanced multi-criteria decision-making techniques. We aim to provide a comprehensive understanding of the significance of blockchain technology in critical Indian industries, offering valuable insights that can inform strategic decision-making and drive innovation in the country’s business landscape.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 18 June 2024

John Aliu, Ayodeji Emmanuel Oke and Lydia Uyi Ehiosun

This study aims to evaluate the drivers influencing the integration of distributed ledger technologies (DLTs) in the Nigerian construction industry to provide a comprehensive…

Abstract

Purpose

This study aims to evaluate the drivers influencing the integration of distributed ledger technologies (DLTs) in the Nigerian construction industry to provide a comprehensive analysis of the factors that shape the adoption and utilization of this transformative technology within the sector.

Design/methodology/approach

This objective was achieved through a quantitative research approach, utilizing a structured questionnaire to systematically gather data from various stakeholders in the Nigerian construction sector. Data obtained were analyzed using descriptive statistics, alongside inferential statistical techniques like the Kruskal-Wallis H-test, the Shapiro-Wilk test and exploratory factor analysis.

Findings

The most highly ranked drivers for DLT within the construction industry are security and fraud resistance, traceability and transparency, government support, compliance and reporting and trust building. Further analysis unveiled five distinct factors of application areas, namely: technological and operational drivers, economic and financial drivers, regulatory and government drivers, collaborative and stakeholder drivers and environmental and sustainability drivers.

Practical implications

The practical implications emphasize the need for construction industry stakeholders to focus on security, transparency and trust-building when considering DLT adoption. This study also offers valuable insights for investors and technology providers seeking opportunities in the Nigerian construction sector.

Originality/value

This study sheds light on the factors most critical for DLT adoption in the Nigerian construction sector. Unlike previous research, this study pinpoints security and fraud resistance, along with traceability and transparency, as the most influential drivers. This highlights the Nigerian construction industry’s particular vulnerability to fraud and its emphasis on clear audit trails.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 9 July 2024

Ummaha Hazra, Asad Karim Khan Priyo and Jamil Jahangir Sheikh

Bangladesh recently experienced frequent demonstrations by drivers of ridesharing applications. Since the drivers are not excluded from the technology environment, rather they are…

Abstract

Purpose

Bangladesh recently experienced frequent demonstrations by drivers of ridesharing applications. Since the drivers are not excluded from the technology environment, rather they are a part of the digital ecosystem, these protests may point toward the existence of unequal interactional outcomes for different stakeholders afforded by the digital system within the country’s social and cultural contexts. This research is an attempt to unveil the reasons behind value inequality experienced by drivers of ridesharing applications in Bangladesh and understand how power asymmetries influence adverse digital incorporation that can result in the emergence of resistance.

Design/methodology/approach

We obtain the data by conducting interviews with 91 drivers of ridesharing platforms in Dhaka, Bangladesh and analyze our data using thematic analysis. We propose an integrated framework unifying adverse digital incorporation (ADI) with the “powercube” model to illuminate our inquiry.

Findings

We find the existence of all three drivers to ADI – ignorance/deceit, direct compulsion and exclusion – exclusion being the most prevalent – that are experienced by the drivers of ridesharing applications in Bangladesh. We also find support for the four causes behind value inequality – design inequality, resource inequality, institutional inequality and relational inequality with the respondents placing the highest emphasis on relational inequality. There are visible, hidden and invisible forms of power involved in how the drivers are incorporated into the ridesharing platforms. The forms of power in the platform environment are exercised primarily in closed spaces and the invited spaces for the drivers are very few. The drivers in response to the closed spaces of power create their own space (claimed space) through the help of social media and other messaging apps. We also find that the power over the drivers is exercised at global, national and local levels.

Practical implications

Our research identifies norms specific to the social and cultural contexts of Bangladesh and can help decision-makers to make more informed choices during the formulation of future digital platform guidelines. Based on the research findings, the paper also makes short-term and long-term policy recommendations.

Social implications

This research has implications for creating a decent work environment for ridesharing drivers which broadly falls under the Sustainable Development Goal 8 (SDG 8).

Originality/value

To the best of the authors’ knowledge, this is the first paper that integrates the ADI model with the “powercube” framework to reveal that the drivers working on the ridesharing platforms in Bangladesh are adversely incorporated into the digital system where value inequalities are operating within the power dimensions.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 18 August 2023

Badr Banhmeid and Abdulrahman Aljabr

This paper aims to test a contingency-based path model that concurrently links the role of management accountants (MA) and advanced manufacturing technologies (AMTs) to cost…

Abstract

Purpose

This paper aims to test a contingency-based path model that concurrently links the role of management accountants (MA) and advanced manufacturing technologies (AMTs) to cost system sophistication (CSS), as well as linking the latter to improvements in organisational performance through improving cost management and product planning decisions.

Design/methodology/approach

This paper used the questionnaire survey strategy to collect data from 373 medium and large manufacturing business units based in the UK, then subjected the data to structural equation modelling analysis to test a contingency-based path model.

Findings

The results show that the role of MAs and AMTs positively influence CSS. Moreover, it was found that the latter is positively associated with improvements in cost management decisions which, in turn, lead to improvements in organisational performance. However, no support was found for the association between the level of CSS and improvements in product planning decisions, although the latter was found to be positively associated with organisational performance. These results confirm the theory and empirical findings regarding the role that MAs and AMTs play in designing the cost accounting system, and support the argument that adopting sophisticated cost systems does not lead directly to improvements in organisational performance, unless the benefits of such systems, in terms of improved decision-making and cost applications, are used.

Originality/value

This research contributes to the literature by testing a contingency-based path model that incorporates hitherto underexamined contextual factors, namely, the role of MAs and AMTs; examining the effect of CSS on a critical output, organisational performance and the mechanisms of this effect; and considering the complexity of the business environments through the concurrent testing of the relationships involved in the research model.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 2 April 2024

Mahmoud Mawed

The UAE is among the fastest-growing facilities management (FM) markets globally. Nevertheless, conclusive evidence on this market is scarce in the literature. Therefore, this…

Abstract

Purpose

The UAE is among the fastest-growing facilities management (FM) markets globally. Nevertheless, conclusive evidence on this market is scarce in the literature. Therefore, this paper aims to provide an in-depth insight into the FM market in the UAE.

Design/methodology/approach

Fourteen interviewees were purposively selected to provide insight into FM status through their field experiences. A SWOT analysis of their answers held place.

Findings

Interviewees revealed that the main trends of FM in the UAE include interests in sustainability, integration of technology, health and safety, outsourcing FM, switching to total facilities management (TFM), and performance management systems use. Besides, the quality of the service in the FM market is driven by the real-estate boom, services sophistication, the increasing awareness of FM and focus on the quality of services. Furthermore, the interviews found that the recruitment of poorly skilled labors can threaten the FM market to meet the allocated budget, misperception of FM, the value of money, the lack of continuous follow-up with recent advancements in technologies and the lack of performance measurement models.

Originality/value

This paper highlights the major trends, drivers and threats of the FM market in the UAE, and the implications of its findings can direct FM organizations and researchers in their practices.

1 – 10 of over 3000