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Article
Publication date: 23 January 2023

Amir Naser Ghanbaripour, Craig Langston, Roksana Jahan Tumpa and Greg Skulmoski

Despite considerable research on the subject, there is still some misunderstanding about what characterizes successful project delivery in construction projects. Evaluating…

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Abstract

Purpose

Despite considerable research on the subject, there is still some misunderstanding about what characterizes successful project delivery in construction projects. Evaluating project delivery success is crucial for organizations since it enables them to prepare for future growth through more effective project management mechanisms and rank the organization's projects for continuous improvement. There is considerable disagreement over a set of success criteria that can be applied to all kinds of projects when evaluating project delivery success, making it a complicated procedure for practitioners and scholars. This research seeks to alleviate the problem by validating and testing a systematic project delivery success model (3D integration model) in the Australian construction industry. The aim is to establish a dependable approach built upon prior research and reliable in evaluating delivery success for any project type.

Design/methodology/approach

Based on a novel project delivery success model, this research applies a case study methodology to analyse 40 construction projects undertaken by a single Australian project management consultancy. The research utilizes a mixed-method research approach and triangulates three sets of data. First, the project delivery success (PDS) scores of the projects are calculated by the model. Second, a qualitative analysis targeting the performance of the same projects using a different system called the performance assessment review (PAR) scores was obtained. These culminate in two sets of ranking. The third step seeks validation of results from the head of the partnering organization that has undertaken the projects.

Findings

The findings of this study indicate that the 3D integration model is accurate and reliable in measuring the success of project delivery in construction projects of various sizes, locations and durations. While the model uses six key performance indicators (KPIs) to measure delivery success, it is evident that three of these may significantly improve the likelihood of PDS: value, speed and impact. Project managers should focus on these priority aspects of performance to generate better results.

Research limitations/implications

Restrictions inherent to the case study approach are identified for this mixed-method multiple-case study research. There is a limitation on the sample size in this study. Despite the researcher's best efforts, no other firm was willing to share such essential data; therefore, only 40 case studies could be analysed. Nonetheless, the number of case studies met the literature's requirements for adequate units for multiple-case research. This research only looked at Australian construction projects. Thus, the conclusions may not seem applicable to other countries or industries. The authors investigated testing the PDS in the construction sector. It can assist in improving efficiency and resource optimization in this area. Nonetheless, the same technique may be used to analyse and rank the success of non-construction projects.

Originality/value

Despite the research conducted previously on the PDS of construction projects, there is still confusion among researchers and practitioners about what constitutes a successful project delivery. Although several studies have attempted to address this confusion, no consensus on consistent performance metrics or a practical project success model has been formed. More importantly, (1) the ability to measure success across multiple project types, (2) the use of triple bottom line (TBL) to incorporate sustainability in evaluating delivery success and (3) the use of a complexity measurement tool to adjust delivery success scores set the 3D integration model apart from others.

Details

Smart and Sustainable Built Environment, vol. 13 no. 3
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 9 April 2024

Piotr Rogala, Piotr Kafel and Maciej Urbaniak

This paper deals with external audits, which are now commonly used in many industries (e.g. food, automotive and electrical). This study aims to assess whether a given…

Abstract

Purpose

This paper deals with external audits, which are now commonly used in many industries (e.g. food, automotive and electrical). This study aims to assess whether a given organization meets the specific criteria. If the audit ends with a positive result, information about it is provided to selected interested parties, e.g. clients or contractors. Credibility is pivotal in adding value for all interested parties within the audit processes. This study seeks the factors which, in the opinion of the audited enterprises, have the most decisive impact on the credibility of external audits.

Design/methodology/approach

In keeping with the extant literature, research questions were developed regarding the factors influencing the credibility assessment of external audits. Data collected from 100 companies in the Polish food sector were used to construct the model and carry out statistical analyses. Linear regression analyses were also applied to determine the key factors influencing the credibility of audits.

Findings

This study is part of the research trend on the rationality of external audits and certification of quality management systems. This paper identifies nine main factors shaping the credibility of external audits. Two of them have the most decisive influence on credibility. The first one is the professional audit method (procedure). The second factor is the auditor’s knowledge of the specificity of the audited area.

Research limitations/implications

This study did not consider the impact that the image/credibility of the organization represented by the auditors may have on the reliability of audits. This is one of the fundamental limitations that should be considered when analyzing the obtained results. To recognize this type of dependence, additional research should be carried out. Another limitation is that the research covers the food industry only. It would be interesting to know the situation in other types of industries.

Practical implications

This paper looks at the possibility of increasing the added value for audited enterprises. The proposed model can be used by managers of organizations conducting external audits and auditors to effectively use resources for process improvement, influencing the maximization of credibility of activities in the area of conformity assessment.

Originality/value

The originality of this study lies in adopting the perspective of audited enterprises in assessing the credibility of audits. To the best of the authors’ knowledge, this is the first study that adopts this approach. This paper contributes to the literature, particularly to better understand audited enterprises’ behavior (trust in audit results, satisfaction with audits, etc.).

Details

European Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0955-534X

Keywords

Article
Publication date: 7 April 2023

Xinbo Sun, Zhiwei He and Yu Qian

The purpose of this paper is to explore what organizational adaptability means in the digitized context and to discuss how manufacturing companies achieve organizational…

Abstract

Purpose

The purpose of this paper is to explore what organizational adaptability means in the digitized context and to discuss how manufacturing companies achieve organizational adaptability during the digital transformation process.

Design/methodology/approach

By conducting semi-structured interviews and acquiring archive data from a typical Chinese manufacturing company, this paper gathers extensive data. Based on this, a single-case study methodology is used to investigate organizational adaptability in digital transformation.

Findings

This study identifies the process by which companies achieve organizational adaptability during digital transformation and deconstructs organizational adaptability into three dimensions: structural adaptability, operational adaptability and governance adaptability. This study also explores how organizational adaptability is affected by digital capabilities.

Originality/value

This study proposes a process model to demonstrate how organizational adaptability may be attained during digital transformation and redefines organizational adaptability in the context of digitization.

Details

Chinese Management Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 21 February 2024

Juliet Owusu-Boadi, Ernest Kissi, Ivy Maame Abu, Cecilia Dapaah Owusu, Bernard Baiden and Caleb Debrah

The construction business is widely recognised for its inherent complexity and dynamic nature, which stems from the nature of the job involved. The industry is often regarded as…

Abstract

Purpose

The construction business is widely recognised for its inherent complexity and dynamic nature, which stems from the nature of the job involved. The industry is often regarded as one of the most challenging industries globally in terms of implementing environmental, health and safety (EHS) practices. However, in the absence of EHS, the construction industry cannot be considered sustainable. Therefore, this study aims to identify the trends, knowledge gaps and implications of EHS research to enhance construction activities and knowledge.

Design/methodology/approach

The study adopted a science mapping approach involving bibliometric and scientometric analysis of 407 construction EHS publications from the Scopus database with the VOSviewer software. The study is based on journal articles from the Scopus database without restriction to any time range.

Findings

The main focus of construction EHS research identified in the study includes sustainability-related studies, risk-related, environmental issues, EHS management, integrated management systems studies, health and safety related and EHS in the construction process. Some emerging areas also identified include productivity, design, culture, social sustainability and machine learning. The most influential and productive publication sources, countries/regions and EHS publications with the highest impact were also determined.

Research limitations/implications

Documents published in the Scopus database were considered for analysis because of the wider coverage of the database. Journal articles written in English language represent the inclusion criteria, whereas other documents were excluded from the analysis. The study also limited the search to articles with the engineering subject area.

Practical implications

The research findings will enlighten stakeholders and practitioners on the focal knowledge areas in the EHS research domain, which are vital for enhancing EHS in the industry.

Originality/value

To the best of the authors’ knowledge, this review-based study is the first attempt to internationally conduct a science mapping on extant literature in the EHS research domain through bibliometric and scientometric assessments.

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 February 2024

Evangelia Panagiotidou, Panos T. Chountalas, Anastasios Ι. Magoutas and Fotis C. Kitsios

This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it…

Abstract

Purpose

This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it intends to explore several key objectives: identifying the prominent benefits of accreditation to laboratory performance, understanding the advantages conferred through participation in proficiency testing schemes, assessing the role of accreditation in enhancing laboratory competitiveness, examining the primary challenges encountered during the accreditation process, investigating any discernible adverse effects of accreditation on laboratory performance and evaluating whether the financial cost of accreditation justifies the resultant profitability.

Design/methodology/approach

This study employs a qualitative approach through semi-structured interviews with 23 industry professionals—including technical managers, quality managers, external auditors and clients. Thematic analysis, guided by Braun and Clarke’s six-stage paradigm, was utilized to interpret the data, ensuring a comprehensive understanding of the accreditation’s impact.

Findings

Findings reveal that accreditation significantly enhances operational processes, fosters quality awareness and facilitates continuous improvement, contributing to greater client satisfaction. In addition, standardized operations and rigorous quality controls further result in enhanced performance metrics, such as staff capability and measurement accuracy. However, the study also uncovers the challenges of accreditation, including high resource costs and bureaucratic hurdles that can inhibit innovation and slow routine operations. Importantly, the research underscores that the impact of accreditation on profitability is not universal, but contingent upon various factors like sector-specific regulations and market demand. The study also highlights sector-specific variations in the role of accreditation as a marketing tool and differing perceptions of its value among clients. It further emphasizes the psychological stress of high-stakes evaluations during audits.

Originality/value

This study represents the first in-depth investigation into the impact of ISO/IEC 17025 accreditation on civil engineering testing and calibration laboratories, directly contributing to the enhancement of their quality and operational standards. Providing actionable insights for laboratories, it underscores the importance of weighing accreditation costs and benefits and the necessity for a tailored approach to the unique market and regulatory landscapes they operate in.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 19 May 2023

Angela Kit Fong Ma and Yiming Chen

The purpose of this study is threefold. The first is to conduct a comprehensive examination of the various board attributes to corporate social responsibility (CSR) reporting in…

Abstract

Purpose

The purpose of this study is threefold. The first is to conduct a comprehensive examination of the various board attributes to corporate social responsibility (CSR) reporting in the Chinese technology industry. The second is to investigate the impact of ownership and board attributes on CSR. The third is to examine the moderating effect of media reporting on the relationship between CSR and company financial performance.

Design/methodology/approach

All A-share listed Chinese companies during the years 2011–2019 with 1,573 firm-year observations have been investigated for this study. The data are analysed by CSR metrics in the form of environmental, social and governance (ESG) scores using an ordinary least squares regression analysis and fixed effect regression models.

Findings

The results of this longitudinal study reveal that; no matter whether the companies are state-own or non-state-own, there is a significant positive effect of board independence, monetary incentives, director’s age and board size on the CSR disclosure of the Chinese technology industry. Also, the results support the importance of CSR performance in promoting the corporate financial performance (CFP) of the technology sector. Specifically, media reporting has a positive impact on the CSR reporting of both state-own and non-state-own technological companies in China.

Originality/value

To the best of the authors’ knowledge, this is the first study based on the ESG metrics for analysing the CSR and firm performance relationship conducted in the unique setting of the state-own and non-state-own technological companies in China. The study is an attempt to fill the gap in the extant literature, which has a scarce number of studies focused on the influence of media reporting on the relationship between CSR performance and CFP. This paper not only updates the existing understanding of CSR performance by board attributes and company ownership but also explains the significance of media reporting in enhancing the CSR performance of the Chinese technology industry.

Details

Society and Business Review, vol. 19 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 15 March 2024

Nan Feng, Lei Zhang, Xin Liu and Jing Xie

With the development of digitalization and interconnection, there is a growing need for enterprise customers to ensure the compatibility of the third-party components they are…

Abstract

Purpose

With the development of digitalization and interconnection, there is a growing need for enterprise customers to ensure the compatibility of the third-party components they are using in the manufacturing process, thus raising the integration requirements for the Industrial Internet platform and its third-party developers. Therefore, our study investigates the optimal integration decision of the Industrial Internet platform while considering its access price, the integration cost, and the net utility derived by enterprise customers from the third-party components.

Design/methodology/approach

We model a two-sided Industrial Internet platform that connects customers on the demand side to the developers on the supply side. We then explore the integration decision of the Industrial Internet platform and its important factors by solving the optimal profit function.

Findings

First, despite the high integration cost of third-party developers, the platform still chooses to integrate when enterprise customers derive high utility from the third-party components. Second, due to the compatibility effect, charging the enterprise customers a higher price may reduce the platform profits when these customers derive low utility from the third-party components. Third, the platform profits will increase along with the integration cost of third-party developers when it is low in the case where enterprise customers derive low utility from third-party components.

Originality/value

Our findings offer insightful takeaways for the Industrial Internet platform when making integration decisions.

Details

Industrial Management & Data Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-5577

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

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Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

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