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The purpose of this study is to investigate the influences of the characteristics of procurement strategies, in this instance labour-only, on project performance concerning health and safety (H&S), a project performance indicator.

Using non-probability purposeful and snowballing sampling methods, questionnaires were used to collect data from construction professionals in Nigeria. This was then analysed using descriptive (frequency and mean scores) and inferential statistics (Mann–Whitney-U and Kendall's Tau_b tests).

The findings indicate a statistically significant negative correlation between ‘the level of client involvement and ‘fatalities' and a positive one with ‘conducting of health and safety risk assessment' and ‘conducting employee surveys on health and safety attitude’. Poor hygiene is found to be the worst lagging indicator, while conducting of inspection is the most adopted leading indicator of project health and safety performance. It also emerged that there is no significant difference in the health and safety performance of projects procured through the procurement strategy in urban and rural areas.

The study provides valuable insight into the complexities in H&S management due to the high level of client involvement in labour-only procurement system (LoPS) projects and the level of diversity in their responsibilities therein. It creates a fundamental direction for developing a detailed framework or guidance notes for client involvement in the integration of H&S into LoPS projects.

This is the first study that examines the influence of the characteristics of procurement strategy on project health and safety performance. Evidence in the literature shows that project delivery outcomes significantly improve if procurement is strategically used, including when it is considered early in projects. However, integrating H&S into procurement strategies has received little attention.

The purpose of this article is to determine safety culture indicators that can improve the health and safety performance of small and medium-sized enterprise (SME) contractors in Ghana.

A three-round Delphi method was used. The first round consisted of 31 experts out of which 18 of them rated their agreements with a set of 87 potential safety culture indicators using a 10-point Likert scale of importance (1 = important and 10 = very important) and the 16 experts who completed the final round were given the opportunity to suggest other indicators. The 87 indicators were categorised into 14 core health and safety elements. Indicators that attained a group median value of 5–10 for 50% or more expert ratings were accepted.

At the end of the third round, a consensus was reached on the indicators when they attracted median scores of 5–10 for at least 50% or more of the health and safety experts rated the indicators between 5 and 10. Out of a total of 87 indicators at the start of the Delphi process, the consensus was reached on 70 that were retained.

The health and safety experts were not given the opportunity to add new indicators to the structured questionnaire until the third round.

This is the first study, to the best of the authors’ knowledge, to have a consensus by health and safety experts on leading indicator metrics of positive culture of construction safety in Ghana for improved SME construction company’s health and safety performance in Ghana. If these indicators are adopted and used effectively in Ghana, they would ensure positive culture of construction safety and subsequently help to protect construction workers.

Growing concern over sustainability adoption has presented an array of challenges to businesses. While vital to an economy's success, banking is not immune to societal, environmental and economic consequences of business practices. The study has examined the sustainable performance of banking institutions on the suggested multidimensional framework comprising economic, environmental, social, governance and financial dimensions and 52 sustainability indicators. The study benchmarks the significant performance indicators of leading banks indispensable to sustainable banking performance. The findings attempt to address research questions concerning the extent of sustainable banking performance, ranking the sustainability dimensions and indicators and standardizing sustainability adoption metrics.

To determine the responsiveness of the banking industry to sustainability dimensions, content analysis was conducted using NVivo software for the year 2021–2022. Furthermore, a hybrid multicriteria decision-making (MCDM) approach is used by integrating entropy, the technique for order preference by similarity to ideal solution (TOPSIS) and VlseKriterijumska Optimizacija KOmpromisno Resenje (VIKOR) to provide relative weights to performance indicators and prioritize banks based on their sustainable performance. Sensitivity analysis is used to ensure the robustness of results.

In the context of the Indian banking industry, the pattern of sustainability reporting is inconsistent and concentrated on addressing environmental and social concerns. The results of the entropy methodology prioritized “Environmental” sustainability over other selected dimensions while “Financial” dimension has been assigned the least priority in the ranking order. The significant sustainable performance indicators delineated in this study should be used as standards to ensure the accountability and credibility of the sustainable banking industry. Additionally, the research findings will provide valuable inputs to policymakers and regulators to assure better contribution of the banking sector in meeting sustainability goals.

Considering the paucity of studies on sustainable banking performance, this study makes two significant contributions to the literature. First, the suggested multidimensional disclosure model integrating financial and nonfinancial indicators would facilitate banking institutions in addressing the five aspects of sustainability. As one of the first studies in the context of the Indian banking industry, the findings would pave the way for better diffusion of sustainability practices. Second, the inclusion of MCDM techniques prioritizes the significance of sustainability indicators and benchmarks the performance of leading banks to achieve better profits and more substantial growth.

This paper aims to (1) identify the different performance drivers (lead indicators) and outcome measures (lag indicators) investigated in the literature concerning the four balanced scorecard (BSC) perspectives in operations management (OM) contexts and (2) understand how performance drivers and outcome measures (and substantiated perspectives) are related.

We undertake a systematic literature review of the BSC literature in OM journals. From the final sample of 40 articles, performance drivers and outcome measures have been identified, and the relationships amongst them have been synthesised according to the system dynamics approach.

Findings show (1) the most relevant performance drivers and outcome measures within each BSC perspective, (2) their relationships, (3) how the perspectives are linked through the performance drivers and outcome measures and (4) how the different measures relate systemically. Accordingly, four causal loops amongst identified measures have been built, which – jointly considered – allowed for the creation of a dynamic strategy map for OM.

This study is the first one that provides a comprehensive and holistic view of how the different performance drivers and outcome measures within and between the four BSC perspectives in OM relate systemically, increasing the knowledge and understanding of scholars and practitioners.

This paper explores face-to-face dialogues between practitioners and interventionist researchers in the management accounting (MA) field during real-time interactions for the development of accounting devices. It aims to shed light on whether and how these dialogues can affect the construction of meanings around the devices, thereby influencing the course of interventionist research (IVR) projects.

This study presents a reflective analysis (both in itinere and ex-post) of an IVR project conducted by one of the authors within a healthcare organisation. It draws on a dialogical perspective to delve into the conversations between the author and the organisation's chief executive officer (CEO) during one-to-one meetings for developing a new strategic dashboard.

The findings show that a lack of alignment between the images invoked by verbal forms and the device representations can hinder accounting IVR projects. Obstacles can be overcome when the researcher, by acting upon verbal forms and device representations that mutually reinforce each other, shapes the practitioner's expectations creating shared meanings around the device. This occurs during face-to-face interactions in which the researcher recognises the trialogue with the practitioner and the device, thereby affecting the practitioner's mode of engagement.

This paper contributes to improving the understanding of how researchers can affect practitioners' conceptualisation of accounting devices through the real-time experience of face-to-face dialogues. In doing so, it sheds light on the potential for IVR in MA to embrace a dialogical perspective. The paper also contributes more broadly to studies on the relationship between verbal and written accounting forms.

This study aims to address the current gap in knowledge of indirect procurement performance management. It attempts to argue the need for a specific and tailored performance management approach for the indirect procurement function that incorporates a balanced approach, beyond financial measures.

The case study approach evaluated key performance indicators from a balanced scorecard (BSC) perspective in the development of a performance measurement system (PMS) for a Middle Eastern university’s indirect procurement division. It initially reviewed the literature to assess potential indicators for this context. It used vision and mission statement analysis alongside expert interviews to augment the literature. The candidate indicators were then evaluated and ranked by an expert panel through applying a four-round Delphi technique.

Twenty-nine procurement-specific indicators are suggested in a BSC framework. The five highest-ranked indicators were not in the financial perspective unlike other BSC studies in the broader field of supply chain management (SCM).

The study suggests a framework and indicators for a procurement PMS for practitioners to consider. It also highlights there is no one-size-fits-all and that organisations need to tailor PM to the organisation and divisional strategy and operational needs. This study aids the development of guidelines for executives and procurement management that wish to develop indicators and a PMS.

This study contributes to knowledge by partly addressing the under-researched field of indirect procurement PM. The literature suggested that various roles in SCM require specific PM indicators. This study puts forward a BSC framework with 29 indicators specifically for indirect procurement. Fourteen of these indicators were derived from non-literature sources. This study enhances knowledge and contributes to the limited debate and evidence on indirect procurement PM and the broader PM literature.

There is a robust study on crime prevention through environmental design (CPTED) in student housing nowadays, but has a limited utilization of weight-of-evidence (W-o-E) approach. This study aims to assess the extent of CPTED in student housing facilities of universities in Ghana.

Using the on-campus student housing facilities of both private and public universities, the study adopted W-o-E approach that integrates two postoccupancy evaluations from end-users and student housing managers. In addition, observation by professionals as the lines of evidence (LoE) was also adopted. Weighted median was used to normalise the LoE into a W-o-E as the CPTED value in the student housing facilities.

The study uncovered low CPTED in the student housing facilities. Maintenance was identified as the leading CPTED principle present in the student housing facilities.

The study has given the extent of CPTED in students’ housing, an important insight for university students’ housing management. This can serve as a policy alert for the university students’ housing management to adopt building designs that enhance CPTED and the safety of the youth.

This study is different from other CPTED and students’ housing studies commonly situated in the Euro-America context. The study exceptionally applied the use of W-o-E in students’ housing in assessing the extent of CPTED in student housing within the context of sub-Saharan African universities.

This paper aims to propose an innovative method for deploying a personalized instructor-created software-aided assessment system, that will disrupt traditional learning environments by allowing students to confidentially and with indirect supervision from the instructor, assess their knowledge and ability to achieve the course outcomes.

Through empirical evaluation in real-world educational settings, the authors examine the impact of augmenting human activity in the classroom with an innovative software platform to transform the learning process.

Findings indicate that this software-aided assessment system effectively augments human interactivity by providing timely instructor-designed feedback to increase knowledge retention and skillsets.

This study has shown that incorporating disruptive innovation through the use of software-aided assessment systems increases the effectiveness of the faculty in the classroom and enhances student learning and retention. Thus, a transformative software-aided assessment system design that incorporates artificial intelligence into the learning pathway should be pursued. These software-aided assessments are disruptive innovation as they are formative, frequent and require little direct involvement from the instructor.

To the best of the authors’ knowledge, this study is the first of its kind to incorporate artificial intelligence into the assessment process by analyzing results of pilot programs at several universities. The results demonstrate how using software-aided transformative assessments in various courses have helped instructors assess students’ preparedness and track their learning progress. These software-aided systems are the first step in bringing disruptive innovation to the classroom as these software-aided assessment instruments rapidly assess learners’ knowledge and skills based on short, easily created, multiple-choice tests, with little direct engagement from the faculty.

The purpose of this paper is twofold. First, to combine a holistic model – in our case the balanced scorecard – with the time-driven activity-based costing model. The inspiration for this stems both from Kaplan and Norton and from the intense discussions and use of business analytics (BA) and performance management (PM). Second, to use numerical experiments – more specifically Monte Carlo simulation – to design and explore four hypothetical scenarios within such a holistic model. The paper also aims to emphasise the role played by statistics in increasing the confidence in using such a framework.

The author runs four numerical experiments using different assumptions to show how a decision-maker can improve the outcome by making small changes in the key performance indicator (KPI) input variables.

The paper gives recommendations for the assumptions that each decision-maker has to consider when setting out to conduct this kind of analysis. Small changes in some input variables may completely change the output and hence the decision result.

The paper shows why practitioners and researchers need to better understand the limitations of deterministic analysis to make realistic models when combining more accounting models. To choose the relevant probability distributions for the input resources is an important issue for the decision-maker as they have a very large impact on the result.

The real value of the paper lies in making students and practitioners as well as researchers aware of the opportunities for stochastic modelling and also to point at the problems and limitations of combining elements from BA with performance measurement and management.