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From May 2024, Victoria (Australia) will mandatorily raise the minimum house energy rating standards from 6 to 7 stars. However, the latest data shows that only 5.73% of new Victorian houses were designed beyond 7-star. While previous literature indicates the issue’s link to the compliance behaviour of building practitioners in the design phase, the underlying behavioural determinants are rarely explored. This study thus preliminarily examines building practitioners’ compliance behaviour with 7-star Australian house energy ratings and beyond.

Using a widely-applied method to initially examine an under-explored phenomenon, eight expert interviews were conducted with building practitioners, a state-level industry regulator and a leading national building energy policy researcher. The study triangulated the data with government-led research reports.

The experts indicate that most building practitioners involved in mainstream volume projects do not go for 7 stars, mainly due to perceived compliance costs and reliance on standardized designs. In contrast, those who work on custom projects are more willing to go beyond 7-star mostly due to the moral norms for a low-carbon environment. The experts further agree that four behavioural determinants (attitudes towards compliance, subjective norms, perceived behavioural control and personal norms) co-shape building practitioners’ compliance behaviour. Interventions targeting these behavioural determinants are recommended for achieving 7 stars and beyond.

This study demonstrates the behavioural determinants that influence building practitioners’ compliance decisions, and offers insight regarding how far they will go to meet 7 stars. It can facilitate the transition to 7 stars by informing policymakers of customized interventions to trigger behaviour change.

This study aims to analyse the influence of digitalisation on the management control function of small and medium-sized enterprises (SMEs). In particular, it aims to illuminate how digitalisation influences management control elements, organisation and roles/competencies and to identify obstacles to digitalisation of management control in SMEs and measures taken to overcome them.

The study is based on guideline-supported expert interviews conducted with 14 financial managers from SMEs in Germany, Austria and Switzerland.

This study reveals the influence of digitalisation on management control elements, organisation, and roles/competencies. The automation and standardisation of management control processes result in new elements for management control, such as strategic support for management. In addition, the increased availability and transparency of data enable the use of instruments within a company that allow for quick analyses of the company's development. Digitalisation leads to the integration of management control into the corporate network and, thus, a change in the organisation of management control. It also triggers the expansion of management control competencies, especially IT competencies. A shortage of internal digitalisation resources, unclear corporate roadmaps, and a lack of managerial experience loom as central challenges for digitalising the management control function. Measures derived from the interviews can help SMEs overcome the obstacles to the digitalisation of management control.

This research is the first interview-based study of the impact of digitalisation on management control in SMEs, potential obstacles to that digitalisation, and measures to overcome those obstacles. Thus, it contributes to the emerging debate on factors that may explain why SMEs lag in terms of the digitalisation of their internal processes.

The COVID-19 pandemic caused significant societal changes and altered how much of the construction industry operates. This study investigates the impacts of pandemic-related changes, how these changes may apply to different companies, and which changes should continue post-pandemic.

We aim to identify pandemic-driven changes that have affected the construction workplace and the advantages and challenges associated with them. We then make recommendations for what could and should endure through the pandemic and beyond, and under what circumstances. To achieve this objective, we conducted both qualitative and quantitative analyses of 40 semi-structured interviews with US-based construction professionals.

Identified through these interviews were 21 pandemic-driven changes across six categories: management and planning, technology, workforce, health and safety, supply chain, and contracts. This study noted both positive and negative impacts of the changes on cost, schedule, productivity, collaboration, employee retention, flexibility, quality, and risk mitigation. Participants indicated that some changes should remain after the pandemic and others (e.g. select safety measures, schedule adjustments) should be temporary.

By incorporating these lessons learned into recommendations, the findings of this study will help businesses identify and implement the most appropriate improvements for their organizations. The findings also provide policymakers with valuable insights on how to promote innovation in the construction industry and potentially enact more effective policies during crises to drive long-term improvements.

This research study aims to inquire into the technostress phenomenon at an organizational level from machine learning (ML) and artificial intelligence (AI) deployment. The authors investigated the role of ML and AI automation-augmentation paradox and the socio-technical systems as coping mechanisms for technostress management amongst managers.

The authors applied an exploratory qualitative method and conducted in-depth interviews based on a semi-structured interview questionnaire. Data were collected from 26 subject matter experts. The data transcripts were analyzed using thematic content analysis.

The study results indicated that role ambiguity, job insecurity and the technology environment contributed to technostress because of ML and AI technologies deployment. Complexity, uncertainty, reliability and usefulness were primary technology environment-related stress. The novel integration of ML and AI automation-augmentation interdependence, along with socio-technical systems, could be effectively used for technostress management at the organizational level.

This research study contributed to theoretical discourse regarding the technostress in organizations because of increased ML and AI technologies deployment. This study identified the main techno stressors and contributed critical and novel insights regarding the theorization of coping mechanisms for technostress management in organizations from ML and AI deployment.

The phenomenon of technostress because of ML and AI technologies could have restricting effects on organizational performance. Executives could follow the simultaneous deployment of ML and AI technologies-based automation-augmentation strategy along with socio-technical measures to cope with technostress. Managers could support the technical up-skilling of employees, the realization of ML and AI value, the implementation of technology-driven change management and strategic planning of ML and AI technologies deployment.

This research study was among the first few studies providing critical insights regarding the technostress at the organizational level because of ML and AI deployment. This research study integrated the novel theoretical paradigm of ML and AI automation-augmentation paradox and the socio-technical systems as coping mechanisms for technostress management.

The purpose of this study is to identify the drivers and future scenarios of Iran’s Social Security Organization.

The research is applied in terms of orientation and mixed in terms of methodology. In this research, the methods of theme analysis, root definitions, fuzzy Delphi and Cocoso were used. The theoretical population is the managers and senior experts of the social security organization, and the sampling method was done in a judgmental way. The tools of data collection were interviews and questionnaires. The interview tool was used to extract the main and subdrivers of the research and develop the scenarios.

Through theme analysis, 35 subdrivers were extracted in the form of economic, sociocultural, financial and investment, policy, marketing, environmental and legal themes. Due to the large number of subdrivers, these factors were screened with fuzzy Delphi. Eleven drivers had defuzzied coefficient higher than 0.7 and were selected for final prioritization. The final drivers were prioritized with the CoCoSo technique, and the two drivers of social security holdings governance and state of government revenues had the highest priority. Based on these two drivers, four scenarios of prosperity, resilient social security, unstable development and collapse have been developed.

Some of the suggestions of the research are: using the capacity of FinTechs and financial startups to invest the government revenues of the organization, using digital technologies such as business intelligence for more efficient decisions and developing corporate governance in the organization.

This paper aims to identify the combination of innovation determinants driving the creation of innovative products amongst market leaders and market followers in food and beverage (F&B) firms.

This research is based on the case study methodology by using two types of data sources: (1) semi-structured interviews with industry experts and (2) in-depth interviews with managers. In addition, a questionnaire adapted from prior research was used to consider market and firm types.

Suggesting an integrated theoretical framework based on firm-based factors and market-based factors, this study identified a combination of determinants significantly impacting innovative products in the market. Specifically, these determinants are competition intensity and innovation capability (a combination of research and development (R&D) investment and marketing capabilities). The study also examined how these determinants vary depending on whether the firms are market leaders or market followers.

This research provides practical insights for managers working in the F&B industry by using case studies and exploring the determinants of developing innovative products. In doing so, suitable strategies can be selected according to the market and firm situations.

The originality of the study is shown by focussing on how different combinations of market and firm factors could be applied in creating successful innovative products in the food sector.

Land value in urban areas in India is influenced by regulations, bylaws and the amenities associated with them. Planning interventions play a significant role in enhancing the quality of the neighbourhood, thereby resulting in a change in its value. Land is a distinct commodity due to its fixed location, and planning interventions are also specific to certain locations. Consequently, the factors influencing land value will vary across different areas. While recent literature has explored some determinants of land value individually, conducting a comprehensive study specific to each location would be more beneficial for making informed policy decisions. Therefore, this article aims to examine and identify the critical factors that impact the value of residential land in the National Capital Territory of Delhi, India.

The study employed a combination of semi-structured and structured interview methods to construct a Relative Importance Index (RII) and ascertain the critical determinants affecting residential land value. A sample of 36 experts, comprising property valuers, urban planners and real estate professionals operating within the National Capital Territory of Delhi, India, were selected using snowball sampling techniques. Subsequently, rank correlation and ANOVA methods were employed to evaluate the obtained results.

Location and stage of urban development are the most critical determinants in determining residential land values in the National Capital Territory of Delhi, India. The study identifies a total of 13 critical determinants.

A scenario planning approach can be developed to achieve an equitable distribution of values and land use entropy. A land value assessment model can also be developed to assist professional valuers.

There has been a lack of emphasis on assessing the impact of planning interventions and territorial regulation on land values in the context of Delhi. This study will contribute to policy decision-making by developing a rank list of planning-based determinants of land value.

Insufficient time allocation for the bidding period occurs, causing drawbacks to both parties, the client and the bidder. Hence, this study aims to evaluate the time allocated for preparing a bid proposal as per the National Competitive Bidding (NCB) in the Sri Lankan context.

The study has adopted a mixed method approach and expert interviews and document review to detect, analyse and validate the issues, and solutions based on NCB along with the adequacy of the allocated bidding period used as main data collection tools. Both qualitative and quantitative data were analysed through manual content analysis and inferential analysis respectively.

Overall, 24 local issues with the existing competitive bidding process and solutions for each were identified. Among the 24 local issues, it was unanimously agreed by all interviewees that three specific issues require attention and improvement. These issues are related to the standard and incompleteness of bidding documents, inaccurate BOQ quantities measured by the consultant or the main contractor, and the excessive number of bidding document amendments by the consultant. It was revealed that a maximum of 42 calendar days (6 weeks) is sufficient for the bidding process while a minimum of 21 calendar days (3 weeks) is insufficient.

The findings of this study would be recommended that Information and Communication Technology Agency (ICTA) understand the necessity of revising the NCB reference to the time allocated for the preparation of bids. By recognising the importance of sufficient time allocation for bid preparation, this research serves as a practical guide for authorities involved in policy formulation, aiding them in implementing revisions that align with the dynamic requirements of bidding procedures.

The purpose of this paper is to examine the implications of the COVID-19 pandemic on internal auditing as the pandemic forced individual internal auditors and audit teams to conduct the work remotely.

Five in-depth semi-structured interviews of internal audit experts that work in German retail and manufacturing industry were conducted between February and April 2021.

The authors find that the importance of audit technologies did not change significantly due to the pandemic, as audit technologies were already an integral part of internal audits. Interestingly, the transition to remote audits occurred with remarkable speed and efficiency. The presence of well-functioning information and communication technologies emerges as a critical facilitator for effective remote communication, collaboration and data exchange. However, audit technologies can only partially replace physical on-site examinations and human interaction. The main challenges of remote audits are related to the auditing of non-digitalized processes and the inherent limitations of auditee interviews and interactions.

The authors' interview approach does not allow to cover variations between industries and between countries. While internal audit experts provided notably consistent responses during the interviews, acknowledging that the sample size is very small is important.

The COVID-19 pandemic serves as a catalyst for increased digitalization and technology adoption within the realm of internal auditing. A hybrid approach combining the benefits of on-site and remote audits is expected to prevail in the future.

The paper is among the first to document the effects of the COVID-19 pandemic on the work of internal auditing using field-based research methods.

The purpose of this paper is to describe and analyze the impacts that the recent proliferation of private and overlapping standards is having in the trade of agricultural products from developing countries.

In a first stage industry experts in the Chilean fresh fruit trading industry were interviewed to understand the perceived impact that private standards are imposing in the industry. These interviews allowed to identify the market case study, table grapes, the landscape of private standards and their prevalence in different countries. In a second stage, a gravity trade model for trade in table grapes was estimated, with a focus on the more stringent countries identified by experts in the first stage.

We show evidence that the proliferation of private standards required by large European retailers has diverted trade away from more stringent countries that require more certifications (and into less stringent European markets). We also show that the costs of these additional certifications have been shared by trading partners, via an increase in direct sales, as opposed to consignment (the traditional marketing mode), which is associated with higher prices.

The impacts of the recent proliferation of private and overlapping standards in international trade needs to be better understood both by the legal and economic literature. While the use of private standards has been growing since the 1990s, there is a recent trend of large European retailers imposing their own and overlapping standards that needs to be better understood to inform policy.

While there is a thin literature on the impact of private standards on trade, most of this has studied the effects of the now de facto mandatory GlobalGAP certification. However, there is a recent trend by large European retailers of demanding their own private certifications, together with other already existing overlapping private standards. This study describes and analyzes the impacts of this rather new trend.