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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.

The purpose of this study is to address a critical gap in enterprise resource planning (ERP) implementation process for small and medium-sized enterprises (SMEs) by acknowledging and countering cognitive biases through a cognitive bias awareness matrix model. Cognitive biases such as temporal discounting and optimism bias often skew decision-making, leading SMEs to prioritize short-term benefits over long-term sustainability or underestimate the challenges involved in ERP implementation. These biases can result in costly missteps, underutilizing ERP systems and project failure. This study enhances decision-making processes in ERP adoption by introducing a matrix that allows SMEs to self-assess their level of awareness and proactivity when addressing cognitive biases in decision-making.

The design and methodology of this research involves a structured approach using the problem-intervention-comparison-outcome-context (PICOC) framework to systematically explore the influence of cognitive biases on ERP decision-making in SMEs. The study integrates a comprehensive literature review, empirical data analysis and case studies to develop the Cognitive Bias Awareness Matrix. This matrix enables SMEs to self-assess their susceptibility to biases like temporal discounting and optimism bias, promoting proactive strategies for more informed ERP decision-making. The approach is designed to enhance SMEs’ awareness and management of cognitive biases, aiming to improve ERP implementation success rates and operational efficiency.

The findings underscore the profound impact of cognitive biases and information asymmetry on ERP system selection and implementation in SMEs. Temporal discounting often leads decision-makers to favor immediate cost-saving solutions, potentially resulting in higher long-term expenses due to the lack of scalability. Optimism bias tends to cause underestimating risks and overestimating benefits, leading to insufficient planning and resource allocation. Furthermore, information asymmetry between ERP vendors and SME decision-makers exacerbates these biases, steering choices toward options that may not fully align with the SME’s long-term interests.

The study’s primary limitation is its concentrated focus on temporal discounting and optimism bias, potentially overlooking other cognitive biases that could impact ERP decision-making in SMEs. The PICOC framework, while structuring the research effectively, may restrict the exploration of broader organizational and technological factors influencing ERP success. Future research should expand the range of cognitive biases and explore additional variables within the ERP implementation process. Incorporating a broader array of behavioral economic principles and conducting longitudinal studies could provide a more comprehensive understanding of the challenges and dynamics in ERP adoption and utilization in SMEs.

The practical implications of this study are significant for SMEs implementing ERP systems. By adopting the Cognitive Bias Awareness Matrix, SMEs can identify and mitigate cognitive biases like temporal discounting and optimism bias, leading to more rational and effective decision-making. This tool enables SMEs to shift focus from short-term gains to long-term strategic benefits, improving ERP system selection, implementation and utilization. Regular use of the matrix can help prevent costly implementation errors and enhance operational efficiency. Additionally, training programs designed around the matrix can equip SME personnel with the skills to recognize and address biases, fostering a culture of informed decision-making.

The study underscores significant social implications by enhancing decision-making within SMEs through cognitive bias awareness. By mitigating biases like temporal discounting and optimism bias, SMEs can make more socially responsible decisions, aligning their business practices with long-term sustainability and ethical standards. This shift improves operational outcomes and promotes a culture of accountability and transparency. The widespread adoption of the Cognitive Bias Awareness Matrix can lead to a more ethical business environment, where decisions are made with a deeper understanding of their long-term impacts on employees, customers and the broader community, fostering trust and sustainability in the business ecosystem.

This research introduces the original concept of the Cognitive Bias Awareness Matrix, a novel tool designed specifically for SMEs to evaluate and mitigate cognitive biases in ERP decision-making. This matrix fills a critical gap in the existing literature by providing a structured, actionable framework that effectively empowers SMEs to recognize and address biases such as temporal discounting and optimism bias. Its practical application promises to enhance decision-making processes and increase the success rates of ERP implementations. This contribution is valuable to behavioral economics and information systems, offering a unique approach to integrating cognitive insights into business technology strategies.

The timeliness and quality of information provided to board members are crucial for them to effectively monitor and advise a firm. This study examines the influence of board composition and structure on (1) the board’s actions to mitigate the information asymmetry problem by implementing enterprise information systems (EIS) and (2) the board of directors’ awareness of information asymmetry, their perception of its causes and their efforts to address it.

Our research employs a mixed-methods approach. First, using data from 115 publicly listed Chinese companies, we empirically assess the likelihood of top-level EIS modules adoption at the firm level. Subsequently, through 23 semi-structured interviews, we aim to gain deeper insights into the behavioral motivations behind directors’ attempts to reduce information asymmetry.

The study reveals that boards with a higher number of independent directors or with a strategy committee – indicative of a greater concern regarding information asymmetry problems – are more inclined to adopt top-level EIS modules. Additionally, we identify three primary sources of information asymmetry that directors consider significant in prompting the adoption of top-level EIS modules to alleviate perceived information asymmetry.

This study contributes to both the corporate governance and information systems literature. The implementation and utilization of EIS at the board level have not been extensively explored previously. Moreover, while the issue of information asymmetry at the board level is recognized as a critical governance challenge, the ways in which directors perceive and address this issue remain largely unknown. Our research seeks to illuminate this relatively less-explored area.

This study aims to examine the application of Wardley mapping on developing and implementing an information technology (IT) strategy in a small-scale business. This case study illustrates the potency of multitier analysis using Wardley mapping technique to explore capability gaps and areas to focus on before undertaking IT projects.

This study uses a single case of enterprise resource planning implementation and subsequent abandonment in a small-scale manufacturing company.

This study demonstrates that multitier analysis using Wardley mapping enables a comprehensive examination of organizational capabilities, including a granular analysis of issues that must be managed for successful implementation of an IT project.

While the findings of a single case study offer limited generalizability, this study sets out the approach that can be extended in more complex settings.

The approach to understanding the organizational capabilities required to execute IT projects, or any change management project, offers significant benefits to managers and leaders.

The authors make two distinct contributions: The Wardley mapping technique has emerged as a new tool for understanding business models, particularly in government projects notable in the UK. This study extends its application to the small-scale manufacturing sector. The second contribution is elaborating on multitier analysis, which allows a granular analysis of issues that can impair the IT project implementation, including an assessment of the organizational capabilities required to deliver a successful project.

In recent years, the emergence of Industry 4.0 technologies as a way of increasing productivity has attracted the attention of the manufacturing industry. This study aims to investigate the relationship between Industry 4.0 technologies and lean tools (LTs) by measuring how the internalisation of LTs influences the adoption of Industry 4.0 technologies and how the synergy between them helps improve productivity in European manufacturing firms.

Results from 1,298 responses were used to analyse linear regression and study the correlation between the use of LTs and Industry 4.0 technologies.

Results show that the companies analysed tend to implement more Industry 4.0 technologies when their level of lean internalisation is high.

This study provides useful information for managers of manufacturing firms by showing the correlation between LT internalisation and Industry 4.0 technologies, corroborating that optimal implementation of these technologies is preceded by a high level of LT internalisation. Furthermore, although there are studies showing the relationship between LTs and Industry 4.0 technologies, none consider the intensity of their implementation.

This study seeks to explore the importance of digital platforms in restoring global supply chains interrupted by the coronavirus pandemic. Specifically, the research focuses on internally developed digital platforms and their potential to ensure supply chain continuity between developed and emerging markets.

Multiple comparative case studies have been selected for the research methodology. Eight cases concerning digital platform implementation for global SC management – four from developed countries and four from emerging markets – have been selected. The four pairs of cases represent four global supply chain mechanisms.

The results revealed that the use of internally developed digital platforms serves as a quick solution for immediate problems caused by ripple effects in global supply chain and negative environmental conditions. Digital platforms could therefore facilitate reciprocal monitoring and information exchanges between SC partners in different countries.

The digital platform research stream is in its early stages. Research thus far has mostly focused on externally developed digital platforms managed by an orchestrator. The platforms' usefulness in the dialogue between developed and emerging markets requires further exploration.

The purpose of this study is to explore the relationship between Lean manufacturing and Industry 4.0 for small and medium size of enterprise in Japan and Brazil.

The authors conducted a quantitative survey (20 companies in Japan and 30 companies in Brazil) combined with a qualitative interview (2 companies in Japan and 15 companies in Brazil).

According to the quantitative study, 90% of them practice Lean manufacturing and 40% of them practice Industry 4.0. In the qualitative study in Brazil, four managers responded that the Lean manufacturing is a prerequisite for Industry 4.0 since any production process with waste cannot be productive, even with sophisticated digitalization technology.

The authors explored further the relationship between “defensive Digital Transformation (DX),” which is based mainly on Lean manufacturing, and “offensive DX,” which relates to customer value creation through Industry 4.0. This study clarifies the relationship and plays as a roadmap to develop better the manufacturing from current status to the vision of Industry 4.0.

This paper aims to contribute to the management control systems (MCS) changes in public-private partnerships (PPSs) by developing a conceptual archetype explaining the relationship between trust and MCSs in PPPs, and highlighting how this relationship may evolve over time.

The paper adopts a longitudinal case study methodology focusing on a hospital built and operated under a project finance deal. The methods adopted include semistructured interviews, direct observation and internal documentation analysis. We conducted 15 semistructured interviews from 2019 to 2021. In analyzing different documents and interviews, we triangulated data to ensure solid interpretation.

The case shows how trust can take different configurations depending on the type of MCS used. The results highlight how different patterns of MCSs, about trust, can be combined to govern PPPs. The case also shows the temporal dynamics of how MCS and trust evolve at different organizational levels and how bureaucratic control matched with contractual trust and trust-based control matched with competence trust can coexist at different times and organizational levels.

Managers involved in PPPs will be aware of the role of different types of trust in shaping and managing the relationship between partners at different organizational levels. Furthermore, the findings could help policymakers to adopt more informed decisions and to promote practice-based trust at various organizational levels of PPPs.

The paper proposes a management control archetype based on bureaucracy- and trust-based patterns concerning the level of programmability of tasks, as well as defined risks.

Quality has always been a competitive advantage for every organisation that strives for customer satisfaction when offering services or products. Technological advancements during the industrial revolutions have enabled organisations to grub improvement and transition opportunities into a new paradigm in operating business processes. In light of the fourth industrial revolution (FIR), in which Quality 4.0 (Q4.0) leveraged its technologies, this study establishes the need for service organisations to transition to Q4.0. It unveils the awareness level within the organisation, the existing challenges and the benefits of transitioning to Q4.0.

The data for this study was acquired through a survey methodology; it involved qualitative and quantitative methodologies and a mix of primary and secondary sources. The challenges and benefits regarding Q4.0 adoption were obtained from the relevant literature and used as a base of assessment in the selected service organisations. Minitab version 20 and SPSS 21.0 software packages analysed the gathered data.

The study found a high level of awareness regarding Q4.0 among the selected service organisations. Despite the high level of awareness, it was revealed that neither of the Q4.0-related technologies have been implemented nor in the process within the selected service industries. This is due to numerous challenges, including inadequate high-speed internet, a high cost of investment, inadequate skilled personnel and inadequate scepticalness to the implementation outcomes. Despite these challenges, leveraged technologies, potential benefits and Q4.0 awareness all demonstrate the need for Q4.0.

The study introduces the advent of the FIR and the disruptive nature of the associated technologies. It also unveils the potential of the contemporary technologies of the FIR that could elevate quality service provision to increase their competitiveness. Moreover, it also assists service organisations in planning and properly allocating their resources to ensure all the challenges are addressed in the Q4.0 adoption process. The study is limited in that it merely considers service organisations in Tanzania without categorising what type of service organisations were considered, i.e. banking, telecommunications, health, etc. thus generalising the findings.

Much has been discussed in the literature regarding Q4.0 in manufacturing organisations, focusing less on service organisations. This study uniquely assessed the need to transition to Q4.0 for service organisations, which has yet to be covered in the literature.

The criticality of late deliveries in transportation lies in the threat of considerable multi-level supply chain costs. This study aims to reveal the dynamic capabilities playing a facilitating role in preventing delay, thus providing timely delivery, as well as developing an understanding of how and when those capabilities are activated within the supply chain network.

An exploratory study was conducted involving 16 semi-structured expert interviews with the representatives of logistics service providers and shippers. Following an interpretive phenomenology framework, the prevention phenomenon was explained.

Findings revealed two preventive capability categories in delay prevention: (1) proactive capabilities, referring to the enabling actions planned before departure, and (2) reactive capabilities, referring to actions planned after departure. Findings pinpoint that, in addition to the proactive capabilities, reactive capabilities enabled by innovative problem-solving actions are crucial for adapting to a dynamically changing environment in prevention. Moreover, this study shows that prevention capabilities are characterized by tangible and intangible resources and integration of resources with external links which constitute a delay prevention network within a wider service ecosystem.

This study stands out with its specific focus on delay prevention capabilities and enabling actions from the perspectives of logistics service providers and shippers. The premises of the resource-based view are combined with dynamic capabilities theory, leading to a proposed time-based taxonomy of proactive and reactive capabilities in supply chains, aimed at creating value and strengthening resilience.