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Technological advancements have benefited businesses all over the world in how they set up production lines, create new products/services and trade goods. Multinational corporations can communicate instantly with their distant operations by utilizing information technology tools and communication networks. Businesses have taken a significant shift and new factors have emerged which affect company's competitiveness. In case of resorting to an outsourcing option, a comprehensive approach for valuing the essential criteria is often missing. While specifically focusing on the decisions that have a huge impact on company's performance, it is crucial to pay close attention to the ways of selecting suppliers. The purpose of research is to choose the optimal manufacturing alternative from a set of possibilities.

The current research utilizes the Delphi technique for collection of vital criteria such as “quality”, “cost”, “delivery”, “warranties and claims”, “supplier profile”, “relationship and communication” and their respective sub-criteria. The purpose of research is to choose the optimal manufacturing alternative from a set of possibilities. In this regard, Analytical Hierarchy Process (AHP) technique is employed.

The current research enlightens that outsourcing can yield promising beneficial results. The results highlighted that in Hi-tech public sector organizations, international alternative is found best in almost all criteria especially in vital criteria such as “Quality”, “Cost”, “Delivery”, “Supplier Profile,” etc. Similarly, in case the outsourcing is done to a Domestic alternative, still the Domestic alternative is found effective in comparison to in-house manufacturing setups. The research showed unexpected results. Because previously it was assumed that in-house manufacturing would be more beneficial. However, the current findings support the “NASA” strategy which moved toward outsourcing to private sector.

Limitations of the proposed methodology also produce opportunities for further exploration of the topic. One key limitation of the research described in this study is that the parameters and their sub-parameters interdependency were not taken under consideration. This means that quality and cost are not dependent upon each other. However, in reality quality and cost are interlinked. This means if quality is increased, cost is also increased. Similarly, for products having zero percent of re-claim, the product would have to be manufactured with high quality.

The study is advantageous for both suppliers and purchasers, in any type of businesses where decision-making problem are under consideration. This model aids suppliers in revealing, how they can expand their profile, by focusing on the current research's selection criteria. In this way alternatives profile can now be perfected. Moreover, buyers can now rank suppliers on their quality management, financial status and other essential factors in order to conduct purchasing decisions. For the decision maker, the results illustrate which critical factors to evaluate when screening suppliers by applying current model techniques.

It is obvious that nearly almost every industry is forced to look for alternatives for all of its operations if outsourcing is an option. The study's findings have major benefits for all industries with an important role in manufacturing and supply chain operations. These objectives will serve the industries well and they will be able to prioritize their alternative selection criteria based on their operations. The findings of this study can assist any organization in their selection of vendors by providing a more detailed explanation of the impact that various criteria have on the decision-making process.

To the best of authors' knowledge, no previous study has used two approaches (AHP and Delphi study) to propose a model for making manufacturing decisions with domestic, in house and international alternatives in Hi-tech public sector organizations. The model not only benefits the manufacturers for choosing suitable suppliers but also aids suppliers to build their profile in an improved fashion by focusing on the vital attributes. This research benefits managers to improve their ability to make effective purchasing decisions, and also opens new avenues for researchers to further explore such findings in other areas as well.

This study aims to ascertain the personal characteristics of a group of successful academic entrepreneurs in a South African university enterprise and the prevalent barriers and enablers to their entrepreneurial endeavour.

The authors used a Delphi process to identify and rank the characteristics, enablers, barriers and behaviours of entrepreneurial academics, with a Nominal Group Technique applied to establish challenges they encounter managing their enterprise and to propose solutions.

Perseverance, resilience and innovation are critical personal characteristics, while collaborative networks, efficient research infrastructure and established research competence are essential for success. The university’s support for entrepreneurship is a significant enabler, with unnecessary bureaucracy and poor access to project and general enterprise funding an impediment. Successful academic entrepreneurs have strong leadership, and effective management and communication skills.

The main limitation is the small study participant group drawn from a single university enterprise, which complicates generalisability. The study supported the use of Krueger’s (2009) entrepreneurial intentions model for low- and middle-income country (LMIC) academic entrepreneur investigation but proposed the inclusion of mitigators to entrepreneurial activation to recognise contextual deficiencies and challenges.

Skills-deficient LMIC universities should extensively and directly support their entrepreneurial academics to overcome their contextual deficiencies and challenging environment.

This study contributes to addressing the paucity of academic entrepreneur research in LMIC contexts by identifying LMIC-specific factors that inhibit the entrepreneur’s movement from entrepreneurial intention to entrepreneurial action.

This study delves into the challenges obstructing the integration of blockchain-enabled smart contracts (BESC) in the construction industry. Its primary objective is to identify these barriers and propose a roadmap to streamline BESC adoption, thereby promoting sustainability and resilience in building engineering.

Employing a unique approach, this study combines the Technology-Organization-Environment-Social (TOE + S) framework with the IF-Delphi-HF-DEMATEL-IFISM methodology. Data is collected through surveys and expert interviews, enabling a comprehensive analysis of BESC implementation barriers.

The analysis reveals significant hindrances in the construction industry’s adoption of BESC. Key obstacles include economic and market conditions, insufficient awareness and education about blockchain technology among stakeholders, and limited digital technology integration in specific cultural and societal contexts. These findings shed light on the complexities faced by the industry in embracing blockchain solutions.

The research makes a significant contribution by combining the TOE + S framework with the IF-Delphi-HF-DEMATEL-IFISM methodology, resulting in a comprehensive roadmap to address barriers in implementing BESC in Sustainable Construction Projects. Noteworthy for its practicality, this roadmap provides valuable guidance for construction stakeholders. Its impact extends beyond the industry, influencing both academic discourse and practical applications.

Small and medium enterprises (SMEs) significantly contribute to economic growth, development, exports and employment of the nations. To maintain competitiveness in today's market, SMEs must explore and identify enablers to enhance their digital transformation process. This paper aims to shed light on some essential enablers SMEs can use to implement digital resilience successfully.

The quantitative assessment and validation of the enablers have been done using powerful and novel techniques, namely, the Delphi method, “fuzzy interpretive structural modelling” (F-ISM) method and “cross-impact matrix multiplication applied to classification (MICMAC)” analysis. The F-ISM model is developed using the information drawn from digital transformation experts and practitioners involved in the digital transformation process for SMEs. Furthermore, the F-ISM model provides four paths to complete the pathway to digital resilience.

The F-ISM and MICMAC analysis revealed four ways to enhance the digital transformation process in SMEs. These enterprises can utilise these path assessments to become digitally resilient in the present dynamic scenario. To enhance digital resilience among SMEs, the study identified ten enablers. Among these, “management competencies” was the most crucial, followed by “knowledge management” and “monitoring and controlling”.

The present study is limited in that the data used to develop the models were collected from a small group of industry experts whose opinions may not exhibit the comprehensive views of the population.

The findings can help SMEs enhance the digital transformation process by taking up different pathways to integrate the various enablers of digital resilience depending on resource availability.

The results indicate the most critical and influential enablers for enhancing digital resilience among SMEs. This research can be valuable to academicians, industry practitioners and researchers for guiding their future work.

Through its advanced computational capabilities, cyber–physical systems (CPS) proffer solutions to some of the cultural challenges plaguing the effective delivery of facilities management (FM) mandates. This study aims to explore the drivers for the uptake of CPS for FM functions using a qualitative approach – the Delphi technique.

Using the Delphi technique, the study selected experts through a well-defined process entailing a pre-determined set of criteria. The experts gave their opinions in two iterations which were subjected to statistical analyses such as the measure of central tendency and interquartile deviation in ascertaining consensus among the experts and the Mann–Whitney U test in establishing if there is a difference in the opinions given by the experts.

The study’s findings show that six of the identified drivers of the uptake of CPS for FM were attributed to be of very high significance, while 12 were of high significance. Furthermore, it was revealed that there is no significant statistical difference in the opinions given by experts in professional practice and academia.

The study’s outcome provides the requisite insight into the propelling measures for the uptake of CPS for FM by organisations and, by extension, aiding digital transformation for effective FM delivery.

To the best of the authors’ knowledge, evidence from the literature suggests that no study has showcased the drivers of the incorporation of CPS for FM. Hence, this study fills this gap in knowledge by unravelling the significant propelling measures of the integration of CPS for FM functions.

The quest for improved facilities management (FM) delivery is receiving immense focus through the incorporation of innovative technologies such as cyber-physical systems (CPS). The system’s high computational capabilities can aid in the abatement of some of the challenges plaguing FM functions. However, the requisite ingredients for the uptake of the system for FM have still not gained scholarly attention. Because performance measurement is a vital index in determining the outcome of FM methods, this study aims to investigate the influence of performance measurement indicators that are influential to the uptake of CPS for delivering FM functions.

A qualitative technique was adopted using the Delphi technique. The panel of experts for the study was selected through a well-defined process based on stipulated criteria. The experts gave their opinions in two rounds before consensus was attained on the identified performance measurement indicators, whereas methods of data analysis were measures of central tendency, inter-quartile deviation and Mann–Whitney U test.

Results from this study showed that 11 of the performance indicators were of very high significance in the determination of the uptake of CPS for FM functions, whereas 5 of the indicators were proven to be of high significance. Furthermore, there was no statistical difference in the opinions of the experts based on their affiliation with academic institutions and professional practice.

The findings of this study contribute practically by aiding policymakers, facility managers and relevant stakeholders with the vital knowledge of delivery mandates for efficient FM services that can spur the uptake of digital technologies such as CPS.

This study contributes to the body of knowledge as it unveils a roadmap of the expected performance output and its accompanying evaluation that would drive the adoption of a promising technology such as CPS in the delivery of FM tasks.

This study aims to present a model for detecting and predicting creative accounting in companies listed on the Tehran Stock Exchange (TSE).

The authors conduct this research in three stages. First, the authors review the literature to determine the dimensions, components, indicators and techniques of creative accounting. Second, the authors conduct semi-structured interviews with experts using the fuzzy Delphi technique to obtain screening and reach a consensus. Finally, the authors develop a model to predict creative accounting by classifying the financial statements of the sample companies into two groups based on the use or non-use of creative accounting techniques, measuring the indicators determined in the previous stage, running various machine learning algorithms and choosing the superior algorithm.

The results indicate the usefulness of accounting information for detecting and predicting creative accounting and the relevance of several financial attributes as important predictors. The results also indicate the superiority of extremely randomized trees over other algorithms in predicting creative accounting and suggest that the primary purpose of creative accounting in Iran is earnings management. Contrary to the political cost hypothesis, large Iranian companies use creative accounting to inflate profits.

The present research also has several limitations that must be considered, and caution must be exercised in interpreting and generalizing the findings as specified in the revised manuscript.

This study’s implications are significant for policymakers, standard-setters and practitioners. By recognizing the detrimental effects of creative accounting on financial transparency within companies, policymakers can address existing gaps in accounting standards to minimize the potential for earnings manipulation. Consequently, strengthening internal and external mechanisms related to a firm’s financial performance becomes achievable. The study provides evidence of the need for audit firms to recognize the importance of creative accounting and consider creative accounting in their audit plans to prevent insufficient or even misleading disclosure by companies that extensively use creative accounting practices in their financial reporting. Moreover, knowledge of creative accounting techniques can help auditors assess audit and detection risks and serve as a valuable guide for reducing audit costs and improving audit quality.

Given that creative accounting practices distort the true or real accounting results, curbing creative accounting practices reduces corporate failures and could lead to the reduction of job losses and other social consequences.

This study uses a unique database in Iran to determine a model for predicting creative accounting using a mixed-method methodology, qualitative and quantitative, to identify creative accounting techniques and run various machine learning algorithms.

Enterprise resource planning (ERP) systems that are equipped with numerous features and functionalities help to improve the profitability of construction corporations around the world through enhancing the efficiency of the functions related to cost management. Thus, the purpose of this study was to investigate the applicability of ERP systems for cost management of building construction projects in Sri Lanka.

A qualitative technique was used in this study, which comprised two-round Delphi-based semistructured interviews. Purposive sampling was used to determine the interviewees. Content analysis was used to evaluate the collected data.

The findings of this study identified the ERP system as a strategic tool for gaining a competitive advantage for an organization while confirming 14 uses of ERP systems and 16 stages of the cost management process. Eighteen issues were finalized at the end of the interview rounds while categorizing the suitable ERP applications at each stage of the cost management process.

Even though there are numerous distinct studies conducted on cost management and ERP systems, there has been a lack of studies conducted on the synergy between these two areas that can be adapted for the building projects in the Sri Lankan context. Therefore, the findings of this study can bring a new paradigm to the Sri Lankan construction sector by influencing the adaption of correct ERP systems at numerous project stages by providing a competitive edge.

Healthcare providers are under pressure due to increasing and more complex demands for services. Increased pressure on budgets and human resources adds to an ever-growing problem set. Competent leaders are in demand to ensure effective and well-performing healthcare organisations that deliver balanced results and high-quality services. Researchers have made significant efforts to identify and define determining competencies for healthcare leadership. Broad terms such as competence are, however, inherently at risk of becoming too generic to add analytical value. The purpose of this study is to suggest a holistic framework for understanding healthcare leadership competence, that can be crucial for operationalising important healthcare leadership competencies for researchers, decision-makers as well as practitioners.

In the present study, a critical interpretive synthesis (CIS) was conducted to analyse competency descriptions for healthcare leaders. The descriptions were retrieved from peer reviewed empirical studies published between 2010 and 2022 that aimed to identify healthcare services leadership competencies. Grounded theory was utilised to code the data and inductively develop new categories of healthcare leadership competencies. The categorisation was then analysed to suggest a holistic framework for healthcare leadership competence.

Forty-one papers were included in the review. Coding and analysing the competence descriptions resulted in 12 healthcare leadership competence categories: (1) character, (2) interpersonal relations, (3) leadership, (4) professionalism, (5) soft HRM, (6) management, (7) organisational knowledge, (8) technology, (9) knowledge of the healthcare environment, (10) change and innovation, (11) knowledge transformation and (12) boundary spanning. Based on this result, a holistic framework for understanding and analysing healthcare services leadership competencies was suggested. This framework suggests that the 12 categories of healthcare leadership competencies include a range of knowledge, skills and abilities that can be understood across the dimension personal – and technical, and organisational internal and – external competencies.

This literature review was conducted with the results of searching only two electronic databases. Because of this, there is a chance that there exist empirical studies that could have added to the development of the competence categories or could have contradicted some of the descriptions used in this analysis that were assessed as quite harmonised. A CIS also opens for a broader search, including the grey literature, books, policy documents and so on, but this study was limited to peer-reviewed empirical studies. This limitation could also have affected the result, as complex phenomenon such as competence might have been disclosed in greater details in, for example, books.

The holistic framework for healthcare leadership competences offers a common understanding of a “fuzzy” concept such as competence and can be used to identify specific competency needs in healthcare organisations, to develop strategic competency plans and educational programmes for healthcare leaders.

This study reveals a lack of consensus regarding the use and understanding of the concept of competence, and that key competencies addressed in the included papers are described vastly different in terms of what knowledge, skills and abilities they entail. This challenges the operationalisation of healthcare services leadership competencies. The proposed framework for healthcare services leadership competencies offers a common understanding of work-related competencies and a possibility to analyse key leadership competencies based on a holistic framework.

The concept of Circular Economy (CE) has gained significant traction in addressing the issue of Construction and Demolition (C&D) waste, which is generated because of global urbanisation and urban renewal. Therefore, this research aims to explore the applicability of CE strategies to minimise the C&D Waste Management (WM) issues in Sri Lanka considering the preconstruction stage of the building project.

The research adopted a qualitative approach, using three expert interview rounds with the Delphi technique. In each round, 17, 15 and 12 experts were involved. A manual content analysis method was used to analyse the collected data.

Findings uncovered effective strategies in CE to address the 14 issues within C&D WM and its effects on the project management iron triangle in Sri Lanka. Integrating CE strategies within the construction sector to tackle C&D WM issues can significantly contribute to establishing a more sustainable, robust and resource-conscious built environment. By adopting CE strategies such as design for adaptability of existing buildings and design for disassembly, construction projects can optimise the project's timeline, cost and quality factors.

This will help to minimise the demand for virgin materials and reduce the volume of waste generated. Using recycled materials also helps close the loop of the materials cycle, thereby contributing to the CE. Also, this research contributes uniquely by offering practical, context-driven solutions that align with Sri Lanka’s construction sector.