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The construction industry is unique but with uncertainties. This is because of the operating environment. This intricacy gives rise to several construction risks and is compounded in developing countries’ turbulent times. If not managed, these risks enhanced in turbulent times could negatively impact the Nigerian construction projects’ cost, time, quality, and performance. Hence, this study investigated the perceived encumbrances facing construction risk management techniques and identified measures to promote sustainable-based construction risk management in turbulent times.

The researchers adopted a qualitative approach and achieved saturation with 28 participants. The participants were government policymakers, quantity surveyors in government ministries/agencies/departments, consultant engineers, consultant architects, consultant and contracting quantity surveyors, and construction contractors knowledgeable about construction risk management. The research employed a thematic analysis for the study’s data.

Findings identified turbulent times related to the industry and major techniques for managing construction project risks in the Nigerian construction industry. It revealed lax adoption and implementation of practices. Also, the study identified major encumbrances facing construction risk and proffered initiatives that would promote sustainable-based construction risk management in turbulent times.

This study investigates encumbrances and suggests measures to promote construction project risk management in turbulent times in Nigeria. Also, the study contributes to the literature’s paucity, uncovering perceived encumbrances and evolving organisations’ management styles to imbed sustainable-based risk management practices by qualitative research design method.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

The purpose of this study is to examine knowledge management (KM) infrastructure and processes on automobile manufacturing firm innovative performance through the mediating role of agile project management (APM) practice.

The data collection involved purposive and convenience sampling techniques to gather information from 692 employees employed in various public and private automobile manufacturing firms operating in Pakistan. To test the hypothesis, data analysis was conducted using Smart PLS software version 4, using the partial least squares and structural equation modeling technique.

The result revealed that knowledge management infrastructure and processes has a positive and significant effect on firm innovative performance. Moreover, agile project management practices positively and significantly mediate the relationship between knowledge management infrastructure and processes and firm innovative performance.

The performance of high-tech automobile manufacturing firms can be enhanced by implementing agile project management practices, especially when stimulated by external factors such as innovation. In an increasingly dynamic environment, innovation acts as a favorable factor that amplifies the positive impact of agile methodologies on firm performance.

Researchers can use these findings to identify knowledge gaps that need to be addressed in future studies and understand how strategies relate to processes within the KM-APM framework. This study provides practitioners with insights on applying KM practices in an APM context to enhance knowledge performance. Practitioners can use the framework to plan KM activities that support corporate strategy across all organizational layers, ensuring the appropriate knowledge is conveyed at each level.

The paper reports a study that evaluated the effectiveness and usefulness of Business and Technology Management (BTM), a management practice for formulating business digital strategies that address organization, processes and technology in an integrative way.

The research followed action design research guidelines that combine the methodological principles of design science research and action research.

Evidence from the study confirmed the adequacy and usefulness of BTM as a solution to an old management problem of internal fit, synergies, alignment or strategic integration. It also led to an improvement in its way of working, namely, a management practice with four process stages: (1) define trade objectives, (2) design an integrated business model, (3) manage the business transformation and execution and (4) evaluate the results obtained.

The study exemplifies how practice research can be used within a long-term research pursuit to provide empirical evidence that permits evaluating and improving a research-originated management approach.

Being a theory-for-action, BTM has direct relevance for managers engaged in defining organizational and technological strategies connected with business results. The paper discloses an improved version of BTM together with a description of its application in a medium-sized company operating in the tourism sector.

BTM addresses a recurrent issue raised by researchers and practitioners concerning a failure to bring different management perspectives together when formulating a strategy. Therefore, its value lies in its ability to assist in the integration of management perspectives into business development initiatives.

Responding to calls for deeper analysis of the conceptual foundations of service infusion in manufacturing, this paper examines the underlying assumptions that: (i) manufacturing firms incorporating services follow a pathway, moving from pure-product to pure-service offerings, and (ii) profits increase linearly with this process. We propose that these assumptions are inconsistent with the premises of behavioural and learning theories.

Machine learning algorithms are applied to test whether a successive process, from a basic to a more advanced offering, creates optimal performance. The data were gathered through two surveys administered to USA manufacturing firms in 2021 and 2023. The first included a training sample comprising 225 firms, whilst the second encompassed a testing sample of 105 firms.

Analysis shows that following the base-intermediate-advanced services pathway is not the best predictor of optimal performance. Developing advanced services and then later adding less complex offerings supports better performance.

Manufacturing firms follow heterogeneous pathways in their service development journey. Non-servitised firms need to carefully consider their contextual conditions when selecting their initial service offering. Starting with a single service offering appears to be a superior strategy over providing multiple services.

The machine learning approach is novel to the field and captures the key conditions for manufacturers to successfully servitise. Insight is derived from the adoption and implementation year datasets for 17 types of services described in previous qualitative studies. The methods proposed can be extended to assess other process-based models in related management fields (e.g., sand cone).

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This study aims to assess the factors influencing the effective implementation of extended producer responsibility (EPR) practices within the context of sustainable accounting goals and circular economy principles. It seeks to provide insights into the significance of EPR policies for manufacturing industries striving to enhance their environmental, social and governance performance while ensuring sustainable accounting of their business operations.

The methodology proposed in this article is based on the decision-making trial and evaluation laboratory (DEMATEL) technique. This approach formulates a structural framework for evaluating influential elements among critical recognized factors. By using DEMATEL, the study examines the interconnectedness between assessed factors through a cause-and-effect diagram, facilitating the integration of EPR into sustainable accounting practices.

The research findings reveal that the most impactful contributors to sustainable accounting practices of EPR within the framework of sustainable development goals and circular economy are producers, consumers, eco-design, public awareness and the support of local authorities. These findings underscore the importance of considering these factors in implementing EPR and advancing sustainable accounting practices.

This paper contributes to the literature by proposing a DEMATEL-based model for evaluating the factors affecting the implementation of EPR within the context of sustainable accounting goals and circular economy principles.

Islamic banks (IBs) place significant importance on their religious identity, prompting the utilization of impression management (IM) strategies to emphasize such identity. This paper aims to discuss the motivations behind using IM in the creation of religious identity by IBs, and to explore the use of religious symbols and language as a form of religious rhetoric. It is argued that to counteract the threats to their religious identity, IBs use IM techniques, predominantly through the inclusion of religious symbols and rhetoric.

An empirical exploratory study, using content analysis, was conducted on the annual reports of the largest IBs for the year 2022. The analyses involved a total of 39 banks based on a filtered list from The Banker’s Top Islamic Financial Institutions of 2022. A manual content analysis was undertaken to extract religious symbols, images and contents.

The findings reveal the use of IM techniques that emphasize the religious identity of these banks. Notably, IBs consistently reaffirm their commitment to Sharia compliance and disclose their contributions to Zakah. In addition, the analysis reveals the incorporation of Quranic verses, religious iconographic images and other religious rhetoric statements in the annual reports of many IBs.

The analysis concludes that the assertion by IBs that their guiding principles are rooted in Islamic values are supported by the religious terminology and imagery embedded in their annual reports. Alongside mere religious symbolism, the terms and images are integral part of the corporate identity of the Islamic that not only sends persuasive signals to stakeholders but also help build an impression on the activities of the IBs.

IM has been a key objective and strategy of companies. This study aimed at exploring whether and how IBs used religious symbolism as an integral part of IM and corporate identity.