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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.

This study aims to extend the known design guidelines for the polymer-based fused filament fabrication (FFF) 3D printing process with the focus on function-integrated components, specifically optomechanical parts. The potential of this approach is demonstrated by manufacturing function-integrated optomechanics for a low-power solid-state laser system.

For the production of function-integrated additively manufactured optomechanics using the FFF process, essential components and subsystems have been identified for which no design guidelines are available. This includes guidelines for integrating elements, particularly optics, into a polymer structure as well as guidelines for printing functional threads and ball joints. Based on these results, combined with prior research, a function-integrated low-power solid-state laser optomechanic was fabricated via the FFF process, using a commercial 3D printer of the type Ultimaker 3. The laser system's performance was assessed and compared to a reference system that employed commercial optomechanics, additionally confirming the design guidelines derived from the study.

Based on the design goal of function integration, the existing design guidelines for the FFF process are systematically extended. This success is demonstrated by the fabrication of an integrated optomechanic for a solid-state laser system.

Based on these results, scientists and engineers will be able to use the FFF process more extensively and benefit from the possibilities of function-integrated manufacturing.

Extensive research has been published on additive manufacturing of optomechanics. However, this research often emphasizes only cost reduction and short-term availability of components by reprinting existing parts. This paper aims to explore the capabilities of additive manufacturing in the production of function-integrated components to reduce the number of individual parts required, thereby decreasing the workload for system assembly and leading to an innovative production process for optical systems. Consequently, where needed, it provides new design guidelines or extends existing ones and verifies them by means of test series.

The objective of this study is to reevaluate the correlation among pharmaceutical consumption, per capita income, and life expectancy across different age groups (at birth, middle age, and advanced age) within the OECD countries between 1998 and 2018.

We employ a two-step methodology, utilizing two independent approaches. Firstly, we con-duct the Dumitrescu-Hurlin pairwise panel causality test, followed by Machine Learning (ML) experiments employing the Causal Direction from Dependency (D2C) Prediction algorithm and a DeepNet process, thought to deliver robust inferences with respect to the nature, sign, direction, and significance of the causal relationships revealed in the econometric procedure.

Our findings reveal a two-way positive bidirectional causal relationship between GDP and total pharmaceutical sales per capita. This contradicts the conventional notion that health expenditures decrease with economic development due to general health improvements. Furthermore, we observe that GDP per capita positively correlates with life expectancy at birth, 40, and 60, consistently generating positive and statistically significant predictive values. Nonetheless, the value generated by the input life expectancy at 60 on the target income per capita is negative (−61.89%), shedding light on the asymmetric and nonlinear nature of this nexus. Finally, pharmaceutical sales per capita improve life expectancy at birth, 40, and 60, with higher magnitudes compared to those generated by the income input.

These results offer valuable insights into the intricate dynamics between economic development, pharmaceutical consumption, and life expectancy, providing important implications for health policy formulation.

Very few studies shed light on the nature and the direction of the causal relationships that operate among these indicators. Exiting from the standard procedures of cross-country regressions and panel estimations, the present manuscript strives to promote the relevance of using causality tests and Machine Learning (ML) methods on this topic. Therefore, this paper seeks to contribute to the literature in three important ways. First, this is the first study analyzing the long-run interactions among pharmaceutical consumption, per capita income, and life expectancy for the Organization for Economic Co-operation and Development (OECD) area. Second, this research contrasts with previous ones as it employs a complete causality testing framework able to depict causality flows among multiple variables (Dumitrescu-Hurlin causality tests). Third, this study displays a last competitive edge as the panel data procedures are complemented with an advanced data testing method derived from AI. Indeed, using an ML experiment (i.e. Causal Direction from Dependency, D2C and algorithm) it is believed to deliver robust inferences regarding the nature and the direction of the causality. All in all, the present paper is believed to represent a fruitful methodological research orientation. Coupled with accurate data, this seeks to complement the literature with novel evidence and inclusive knowledge on this topic. Finally, to bring accurate results, data cover the most recent and available period for 22 OECD countries: from 1998 to 2018.

Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level learning in this field. This paper employs an institutional perspective to analyze how legitimacy for relational contracting has been produced and challenged in Denmark, Finland, Norway and Sweden, including implications for dissemination and learning.

A collaborative case study design is used, where longitudinal accounts of the developments in relational contracting over more than 25 years in four Nordic countries were developed by scholars based in each country. The descriptions are underpinned by literature sources from research, practice and policy.

The countries share similar problem perceptions that have triggered the de-institutionalization of traditional contracting practices. Models and policies developed elsewhere are important sources of knowledge and legitimacy. Most countries have seen pendulum movements, where dissemination of relational contracting is followed by backlashes when projects fail to meet projected outcomes. Before long, however, relational contracting tends to re-emerge under new labels and in slightly new forms. Such a proliferation of concepts presents further obstacles to learning. Successful institutionalization is found to rely on realistic goals in combination with broad competence development at the organizational and industry levels.

In seeking inspiration from other countries, policymakers should go beyond contract models to also consider strategies to manage industry-level learning.

The paper provides a unique longitudinal cross-country perspective on the field of relational contracting. As such, it contributes to the small stream of literature on long-term institutional change in the construction sector.

Sandbag building technologies (SBTs) have been offered as a cost-effective and sustainable alternative building technology (ABT) capable of accelerating house construction in South Africa, but its acceptance remains low. However, knowledge about how to effectively improve SBT social acceptance is limited. This study aims to develop and prioritise SBT social acceptability strategies towards providing a comprehensive framework for the successful deployment and widespread adoption of sandbag technology.

This study used a quantitative research strategy that included a literature review and a structured questionnaire survey of 228 ABT professionals and stakeholders in the South African housing industry. The study statistically analysed 13 strategies for the social acceptance of SBT.

The analysis showed that the top three strategies include the availability of sandbag demonstration projects in all provinces, the approval of a sandbag building code and the availability of standard design methods for earthbags. A factor analysis clustered the 13 strategies into Stakeholders integration and policy formation, Effective education and knowledge sharing and Grassroots advocacy and incentives.

The current study’s findings provide a broad framework for the effective implementation and wide acceptance of sandbag technology in housing projects. It offered certain best practices that policymakers and practitioners might use to promote ABT and SBT societal acceptability.

To the best of the authors’ knowledge, the study represents the first and only attempt to investigate the viewpoints of experts and housing market stakeholders in South Africa regarding sandbag technology social acceptance strategies and contributes to the social acceptance body of knowledge in ABT and SBT.

This paper aims to evaluate the impact of the “Postliteracy” program on the qualification of beneficiaries for socioeconomic integration. This qualification is achieved first through the consolidation of the achievements of individuals freed from illiteracy, and then through their support in creating income-generating activities by providing them with technical, economic, legal and institutional knowledge to ensure their conscious and responsible participation in local and regional development efforts.

To evaluate the impact of the “Postliteracy” program, this paper uses quasi-experimental methods with a control group (participants of the “Literacy” program 2020 / 2021) and a treatment group (participants of the “Postliteracy” program 2021 / 2022). Skill acquisition is measured through pretest and posttest evaluations using a questionnaire aligned with the National Agency for the Fight Against Illiteracy (ANLCA)-adopted curriculum. The survey occurred at the beginning and at the end of the program, providing sufficient time for skill development. The questionnaire includes three sections covering socioprofessional characteristics, technical and economic domains and legal and institutional aspects. These sections contribute to a score reflecting the acquired skills for successful socioeconomic integration.

The results of the study demonstrate that the “Postliteracy” program has a positive impact on the acquisition of competences necessary for improved socioeconomic integration of the beneficiaries. The various matching techniques reveal a score difference ranging from 12 to 14 points in favor of program participants compared to those who did not participate. The Difference-in-Differences method confirms the positive and significant impact of the program.

The findings highlight the importance of the “Postliteracy” program in national literacy policy, underlining the need to further strengthen its presence within the programs deployed by ANLCA, notably by increasing the number of beneficiaries targeted by this program. To achieve this, it would be advisable to increase the funds allocated to it within ANLCA's budget.

The originality of this work is a unique research of the case of Morocco based on a microeconometric study for which the authors evaluate the impact of adult education by applying impact evaluation methods in the field of adult literacy.

This article centres on the pertinence of redefining accounting for tomorrow, particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) and, thereby, for shaping a better world. In aspiring for accounting to reach its full potential as a multidimensional technical, social and moral practice, this paper aims to focus on ideas, initiatives and proposals for realising accounting’s future potential and responsibilities.

The study deploys a further developed “strategic implementation framework”, initially proposed by Carnegie et al. (2023), with an emphasis on accounting serving “the public interest” so as “to enable the flourishing of organisations, people and nature” (Carnegie et al., 2021a, p. 69; 2021b). It depicts strategies towards the future of accounting and the world.

Significant opportunities are identified for accounting and accountants, working closely with a diversity of stakeholders, to become alert to and cognisant of the nature, roles, uses and impacts of accounting. The evidence presented notes a predominant inattention of accounting and accountants to the SDGs despite the deteriorating state of our social and natural environment.

Whilst this article examines other articles in this special issue (SI), there is no substitute for carefully reading, reflecting on and deliberating upon these articles individually.

The time for accounting to focus on creating a better world can no longer be extended. Accounting’s full potential will not be realised by remaining in a narrow and complacent, technicist state.

Previous studies have postulated that an advance payment system (APS) positively impacts the contractor's working capital and is paramount to ensuring an efficient and effective project cash flow process. However, scant research has been undertaken to empirically establish the cash flow performance and domino effect of APS on project and organisational performance.

The epistemological design adopted a positivist philosophical stance augmented by deductive reasoning to explore the phenomena under investigation. Primary quantitative data were collected from 504 Construction Industry Development Board (CIDB) registered contractors (within the grade bandings 1–9) in South Africa. A five-point Likert scale was utilised, and subsequent data accrued were analysed using structural equation modelling (SEM).

Emergent findings reveal that the mandatory use of an APS does not guarantee a positive project cash flow, an improvement in organisational performance or an improvement in project performance.

The ensuing discussion reveals the contributory influence of APS on positive cash flow and organisational performance, although APS implementation alone will not achieve these objectives. Practically, the research accentuates the need for various measures to be concurrently adopted (including APS) towards ensuring a positive project cash flow and improved organisational and project performance.

There is limited empirical research on cash flow performance and the domino effect of APS on project and organisational performance in South Africa, nor indeed, the wider geographical location of Africa as a continent. This study addresses this gap in the prevailing body of knowledge.

Due to the complexity and diversity of megaprojects, the architectural programming process often involves multiple stakeholders, making decision-making difficult and susceptible to subjective factors. This study aims to propose an architectural programming methodology system (APMS) for megaprojects based on group decision-making model to enhance the accuracy and transparency of decision-making, and to facilitate participation and integration among stakeholders. This method allows multiple interest groups to participate in decision-making, gathers various perspectives and opinions, thereby improving the quality and efficiency of architectural programming and promoting the smooth implementation of projects.

This study first clarifies the decision-making subjects, decision objects, and decision methods of APMS based on group decision-making theory and value-based architectural programming methods. Furthermore, the entropy weight method and fuzzy TOPSIS method are employed as calculation methods to comprehensively evaluate decision alternatives and derive optimal decision conclusions. The workflow of APMS consists of four stages: preparation, information, decision, and evaluation, ensuring the scientific and systematic of the decision-making process.

This study conducted field research and empirical analysis on a practical megaproject of a comprehensive transport hub to verify the effectiveness of APMS. The results show that, in terms of both short-distance and long-distance transportation modes, the decision-making results of APMS are largely consistent with the preliminary programming outcomes of the project. However, regarding transfer modes, the APMS decision-making results revealed certain discrepancies between the project's current status and the preliminary programming.

APMS addresses the shortcomings in decision accuracy and stakeholder participation and integration in the current field of architectural programming. It not only enhances stakeholder participation and interaction but also considers various opinions and interests comprehensively. Additionally, APMS has significant potential in optimizing project performance, accelerating project processes, and reducing resource waste.

This study aims to investigate the impact of brain drain on government AI readiness in EU member countries, considering the distinctive governance characteristics, macroeconomic conditions and varying levels of ICT specialists.

The research employs a dynamic panel data model using the System Generalized Method of Moments (GMM) to analyze the relationship between brain drain and government AI readiness from 2018 to 2022. The study incorporates various control variables such as GDP per capita growth, government expenditure growth, employed ICT specialists and several governance indicators.

The results indicate that brain drain negatively affects government AI readiness. Additionally, the presence of ICT specialists, robust governance structures and positive macroeconomic indicators such as GDP per capita growth and government expenditure growth positively influence AI readiness.

Major limitations include the focus on a specific region of countries and the relatively short period analyzed. Future research could extend the analysis with more comprehensive datasets and consider additional variables that might influence AI readiness, such as the integration of AI with emerging quantum computing technologies and the impact of governance reforms and international collaborations on AI readiness.

The theoretical value of this study lies in providing a nuanced understanding of how brain drain impacts government AI readiness, emphasizing the critical roles of skilled human capital, effective governance and macroeconomic factors in enhancing AI capabilities, thereby filling a significant gap in the existing literature.

This research fills a significant gap in the existing literature by providing a comprehensive analysis of the interaction between brain drain and government AI readiness. It uses control variables such as ICT specialists, governance structures and macroeconomic factors within the context of the European Union. It offers novel insights for policymakers to enhance AI readiness through targeted interventions addressing brain drain and fostering a supportive environment for AI innovation.