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In order to reduce the high failure rate of enterprise resource planning system (ERP) projects in Indian retail, project managers need to analyze and understand the impact of risk factor on ERP implementation. The purpose of this paper is to identify the key risk factors solely or primarily for the Indian retail sector. Furthermore, this study also analyzes the impact of risk factors in ERP implementation using the structural equation model (SEM) approach. “User risk,” “project management risk,” “technological risk,” “team risk,” “organizational risk,” and “project performance risk” are the examined factors.

A theoretical model is created that explains the risk factors which may impact the success of ERP implementation. Hypotheses were also developed to evaluate the interrelationship between risk factors and success of ERP implementation. Empirical data are collected through survey questionnaire from practitioners such as project sponsors, project managers, implementation consultants, and team members who are involved in ERP implementation in the retail sector to test the theoretical model.

Using the SEM, it is found that 40 percent of the variations in ERP implementation success can be explained with the help of the model suggested in the research study. The results of the study has empirically verified that “user risk,” “project management risk,” “technological risk,” “team risk,” “organizational risk,” and “project performance risk” factors are positively impacting ERP implementation success. All six hypotheses were supported by the results of the study.

The findings from this paper can provide greater understanding of ERP implementations. Researchers, practicing managers, and those seeking to implement ERP in retail organization can also use the findings of this study as a vehicle for improving ERP implementation success in the retail sector.

The study integrates the impact of risk factor on ERP implementation. Very few studies have been performed to investigate and understand this issue. Therefore, the research can make a useful contribution.

The overarching objective of this paper is to examine the cause–effect relationships among building and information modeling (BIM)-related risk factors and their impact on the implementation of BIM in construction projects.

This paper draws on previous research to identify and categorize BIM-related risk factors. It then develops a system dynamics (SD) model to examine the cause–effect relationships among these factors leading to issues in BIM implementation.

The proposed SD model illustrates how nine reinforcing feedback loops provide connections between four categories of risks, namely, technical, information, legal and organizational risks and, consequently, create vicious cycles that threaten the successful implementation of BIM.

This paper is among a few studies that depart from reductionism by taking a holistic approach and demonstrating how the interactions between BIM-related risk factors lead to vicious cycles that threaten the successful implementation of BIM.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Section 404 of the Sarbanes–Oxley Act (SOX) altered the relationship between auditors and their clients by requiring an external audit of companies’ internal controls. Regulatory guidance is interpreted and applied by external auditors to comply with SOX. The purpose of this paper is to apply service operations management theories and techniques to the internal control audit process to better understand the role regulatory guidance plays in audit services. We discuss service operations management theories that apply to the production of audit services and employ the operations management technique of simulation to examine the effects of a historical relationship between the client and the auditor, information sharing between the client and the auditor, and the auditor’s perceived risk of the client on the internal control audit process. The application of service operations management theories and the simulation results illustrate that risk and information sharing are key factors for the audit process. The results suggest the updated Public Company Accounting Oversight Board guidance from Auditing Standard 2 to Auditing Standard 5 appropriately increased audit effectiveness by encouraging risk-based judgments and information sharing. This paper merges accounting and service operations management research to examine the effects of regulatory guidance on the internal control audit process. The paper uses simulation to illustrate the importance of interpreting regulatory guidance and the specific effects of risk and information sharing on the internal control audit process.

Human–robot collaboration (HRC) is an emerging research field for the construction industry along with construction robot adoption, but its implementation remains limited in construction sites. This paper aims to identify critical risk factors and their interactions of HRC implementation during engineering project construction.

Literature research, expert interviews, a questionnaire survey and a social network analysis (SNA) method were used. First, literature research and expert interviews were employed to identify risk factors of HRC implementation and preliminarily understand factor interactions. Second, a questionnaire survey was conducted to determine the degree of interactions between risk factors. Third, based on the data collected from the questionnaire survey, SNA metrics were used to find critical risk factors and critical interactions.

The critical risk factors consist of robot technology reliability, robot-perceived level, conflict between designers and users of construction robots, organisational culture, organisational strength, project cost requirements, changeability of project construction, project quality requirements and project safety requirements. The interactions between risk factors are strong and complex. Robot technology risk factors were relatively fundamental risk factors, and project risk factors had a direct influence on the risk of HRC implementation. The implementation cost of HRC was not identified as a critical risk factor. Individual risk factors could be mitigated by improving technical and organisational factors.

This paper contributes to the body of knowledge in the field of both HRC behaviours and its risk management in construction project management. Identifying the critical risk factors and their interactions of HRC implementation in the construction industry and introducing social network theory to the research on critical risk factors are the innovations of this paper. The findings and proposed suggestions could help construction professionals to better understand the HRC risk factors and to manage the risk of HRC implementation more effectively.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

Smart card-based E-payment systems are receiving increasing attention as the number of implementations is witnessed on the rise globally. Understanding of user adoption behavior of E-payment systems that employ smart card technology becomes a research area that is of particular value and interest to both IS researchers and professionals. However, research interest focuses mostly on why a smart card-based E-payment system results in a failure or how the system could have grown into a success. This signals the fact that researchers have not had much opportunity to critically review a smart card-based E-payment system that has gained wide support and overcome the hurdle of critical mass adoption. The Octopus in Hong Kong has provided a rare opportunity for investigating smart card-based E-payment system because of its unprecedented success. This research seeks to thoroughly analyze the Octopus from technology adoption behavior perspectives.

Cultural impacts on adoption behavior are one of the key areas that this research posits to investigate. Since the present research is conducted in Hong Kong where a majority of population is Chinese ethnicity and yet is westernized in a number of aspects, assuming that users in Hong Kong are characterized by eastern or western culture is less useful. Explicit cultural characteristics at individual level are tapped into here instead of applying generalization of cultural beliefs to users to more accurately reflect cultural bias. In this vein, the technology acceptance model (TAM) is adapted, extended, and tested for its applicability cross-culturally in Hong Kong on the Octopus. Four cultural dimensions developed by Hofstede are included in this study, namely uncertainty avoidance, masculinity, individualism, and Confucian Dynamism (long-term orientation), to explore their influence on usage behavior through the mediation of perceived usefulness.

TAM is also integrated with the innovation diffusion theory (IDT) to borrow two constructs in relation to innovative characteristics, namely relative advantage and compatibility, in order to enhance the explanatory power of the proposed research model. Besides, the normative accountability of the research model is strengthened by embracing two social influences, namely subjective norm and image. As the last antecedent to perceived usefulness, prior experience serves to bring in the time variation factor to allow level of prior experience to exert both direct and moderating effects on perceived usefulness.

The resulting research model is analyzed by partial least squares (PLS)-based Structural Equation Modeling (SEM) approach. The research findings reveal that all cultural dimensions demonstrate direct effect on perceived usefulness though the influence of uncertainty avoidance is found marginally significant. Other constructs on innovative characteristics and social influences are validated to be significant as hypothesized. Prior experience does indeed significantly moderate the two influences that perceived usefulness receives from relative advantage and compatibility, respectively. The research model has demonstrated convincing explanatory power and so may be employed for further studies in other contexts. In particular, cultural effects play a key role in contributing to the uniqueness of the model, enabling it to be an effective tool to help critically understand increasingly internationalized IS system development and implementation efforts. This research also suggests several practical implications in view of the findings that could better inform managerial decisions for designing, implementing, or promoting smart card-based E-payment system.

Studies addressing barriers to implement lean production (LP) from the perspective of risk management (RM) have not been so usual in the literature. Re-interpreting barriers to lean as potential risks that should be avoided or mitigated, this paper aims to identify and categorise risks in the implementation of LP to propose a framework, which provides an overview of risks that negatively influence this process.

Through a systematic literature review exploring papers in the Web of Knowledge database, 69 papers were selected. A descriptive analysis was first carried out to identify the evolution in the number of papers, usual terminologies, research methods, analytic tools and the RM phases approached by each paper. After that, an in-depth study of the paper sample was conducted to find risk factors and categories.

The authors found a list of 61 risk factors. Then, considering the sources of the identified risk factors, six broad categories of risks were defined, namely, top management risks, human resources risks, lean knowledge risks, technical risks, supply chain risks and cultural risks. The authors also defined 34 subcategories, resulting in a risk classification framework.

Based on the review, the authors identified literature gaps and provided a research agenda. A noteworthy research limitation is that the authors only selected papers about LP, so the authors might have missed some potential risks in lean implementation that may arise from other-related areas. Thus, the exploration of lean risks adopting other perspectives may constitute a promising pathway for further research.

The classification framework may help practitioners and researchers in risk identification, evaluation and mitigation. It can also enable the creation of response plans to risks in lean production implementation, as it indicates the potential risks that may be faced along with this process.

This study contributed to add the perspective of RM to the literature on lean implementation. The introduction of RM concepts and tools may generate more robust models of lean implementation. Therefore, the classification framework may represent a starting point to produce new knowledge about this research topic.

This study aims to investigate the factors associated with the implementation of risk-based internal audit (RBIA).

As a first step, a literature review of the relevant literature is performed and five potential factors related to the implementation of RBIA are identified. Based on that, this paper constructs a questionnaire survey sent out to 185 internal auditors, executives and accountants in Greece to receive 90 responses during the period of November 2019–January 2020. Multiple regression analysis is conducted to identify the factors related to the implementation of RBIA.

This paper shows that there is a statistically significant positive relationship between the implementation of RBIA and: the provision of risk management training, an active audit committee role and the establishment of a formalized risk management system.

The results have important implications for internal auditors, chief executive officers and accountants who wish to enhance internal audit effectiveness and the accuracy and quality of financial information.

Empirical studies on the factors related to the implementation of RBIA are rare. This is the first study to create empirical variables based on a thorough review of the relevant literature to empirically investigate the factors that are related to the implementation of RBIA in an emerging economy. By focusing on the Greek context, this study also sheds light to other countries with similar corporate governance systems, thus providing insights to settings where the Type II agency problem exists (La Porta et al., 1999).