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This study aims to improve the use of digitalization in facilities management (FM) for shopping complex facilities in the post-COVID-19 era. The resumption of economic activities, especially in shopping complexes, poses challenges for FM with throngs of shoppers. To tackle these challenges, enhanced and innovative FM practices are necessary.

The study used a qualitative research approach, incorporating case studies, interviews, observations and documentation. It focused on super-regional shopping complexes in the Klang Valley, Malaysia, selecting two complexes for qualitative data collection. Supplementary data were gathered from various sources, including government policy publications, websites, books, journal papers and archival records.

The research provides valuable insights into FM innovations and the application of FM digitalization in shopping complexes after the COVID-19 pandemic. It also addresses challenges faced by FM teams during this period. Recommendations for implementing FM digitalization in super-regional shopping complexes post-COVID-19 include developing skilled personnel, defining appropriate work scopes, strategies and policies, using cost-effective software, and increasing occupant awareness. The involvement of outsourced service providers is advised, emphasizing their understanding of the organization’s business model and innovative approaches.

The findings offer new perspectives on the characteristics of FM digitalization in the commercial sector during business disruptions caused by the pandemic. The proposed strategies are grounded in real industry implementations, aiming to enhance the FM digitalization approach for improved business performance.

The purpose of this paper is to explain how enterprise resource planning (ERP) implementation evolves by cloud computing in different industries with different delivery models of cloud ERP. This paper also investigates infrastructure as a service (IaaS) as a delivery approach for cloud ERP. Case research on IaaS is rarely found in the literature. In addition, this paper intends to reveal how this transformation from on-premises to the cloud would influence the ERP implementation process.

A multiple-case study is conducted to identify the different deployed models of cloud ERP systems in the implementation projects. The influences of emerging cloud computing technology on ERP implementation are investigated by interviewing consultants related to the projects.

The findings illustrate that not only software as a service (SaaS) but also IaaS and platform as a service cloud computing services are widely applied in cloud ERP implementation. This study also indicates that certain technical limitations of cloud ERP might have a positive effect on the outcome of ERP implementation.

This study investigates how cloud computing influences ERP implementation from different aspects. The result identifies both SaaS and IaaS as two different approaches widely adopted in cloud ERP implementation. Besides, this study has discussed in-depth and analyzed these two cloud ERP paradigms in five factors, including functionality, performance, portability, security, cost and customization. The classification and suggestions are original to the literature.

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

Optimal application and commitment toward financial management practices enhance organization performance. This study aims to assess the influence of financial management practices on organizational performance of small- and medium-scale enterprises.

Data were collected from 45 small-sized and 72 medium-sized firms. Data supported the hypothesized relationships. Construct reliability and validity were established through confirmatory factor analysis. The conceptual model and hypotheses were evaluated by using structural equation modeling.

The results indicate that working capital significantly influenced organizational performance. Capital budget management significantly influenced organizational performance. A non-significant influence of asset management on organizational performance was observed.

The generalizability of the findings will be constrained due to the research’s SMEs focus and cross-sectional data.

The study’s findings will serve as valuable pointers for stakeholders and decision-makers of SMEs in the development of well-articulated and proactive financial management systems to ensure competitiveness, sustainability, viability and financial competences.

The study adds to the corpus of literature by evidencing empirically that financial management practices significantly influenced SMEs’ performance.

The purpose of the research is to identify the major constraints to the growth of micro, small and medium enterprises (MSMEs) in a less-developed region of an emerging economy and how these constraints are affected by owner/manager's attributes and firm-specific characteristics.

To fulfill the objectives, a structured questionnaire is used to gather data from 200 randomly selected MSMEs located in Cachar district of Assam, India. The study applies factor analysis to categorize various perceived constraints into resolute sets of problem variables or factors. Then, the summated scales are regressed on the predictors related to owner-manager's attributes and firm characteristics to validate the hypotheses.

The results demonstrate that the broad factors constraining the development of MSMEs in Cachar district are as follows: (1) financial issues, (2) infrastructure problems, (3) labor and management issues, (4) market problems and (5) input problems. Furthermore, the findings confirm that firm growth, size, age, sector, location, innovation activity, owner-manager's gender, age and level of education significantly affect the identified constraints.

Although the research is limited to the Cachar district of India, the findings are relevant for other similar districts of India and less-developed regions of emerging economies. However, the study needs to be replicated in other regions of India as well as in other emerging economies for cross-validation and to determine the generalizability of the results.

To the authors' knowledge, no studies linking the constraints faced by MSMEs to owner/manager's attributes and firm-specific characteristics are carried out in the north-eastern region of India. The study also extends the limited researches on the influence of owner-manager's attributes and firm characteristics on the constraints to the growth of MSMEs by incorporating additional predictors.

It has been two decades since the first academic paper shone a spotlight on non-GAAP earnings. The past 20 years of research investigates concerns over the misuse of these disclosures and resulted in some significant changes to accounting and reporting standards across the globe. This paper aims to document the history of non-GAAP reporting and outline the emerging themes of the now matured practice of non-GAAP reporting.

This systematic literature review searches two popular databases to identify the academic publications relating to non-GAAP reporting between 2002 and 2022. The paper uses bibliographic mapping to present the key statistics of the non-GAAP reporting field of research.

The non-GAAP reporting environment started out as the “wild West’ but, through regulation and public awareness, emerged as an important supplement to the traditional outputs of financial reporting. Current consensus is recent non-GAAP earnings are informative to users but there is lack of research into qualitative non-GAAP disclosures and the vast body of archival research needs triangulating with more experimental studies.

This paper contributes to the literature by documenting the past 20 years of non-GAAP reporting and identifying the important existing and emerging research areas concerning non-GAAP earnings disclosures.

Understanding the role of corporate strategies in sustainability has become a hot topic for scholarly research. Meanwhile, firms strive to innovate and shape their positive image in the contemporary business arena. Past research has ignored investigating whether and how sustainability-oriented corporate strategies could drive innovation and firm image among external stakeholders. To address the said research gap, this paper examines the path through which sustainability-oriented corporate strategy and environmental regulation improve green corporate image and green innovation capabilities (i.e. green process and product innovation).

This study adopted a quantitative survey-based method. The online survey was adopted to collect data from employees working at the managerial level in the equipment manufacturing sector. The data collected from 343 managers that was complete in all aspects was used for empirical analysis using structural equation modeling. Direct and indirect relations were evaluated.

The findings reveal that sustainability-oriented corporate strategy and environmental regulation drive green innovation and green corporate image. Findings further show that external knowledge adoption underpins these effects of sustainability-oriented corporate strategy and environmental regulation.

The study delivers theoretical and practical understandings of the importance of sustainability-oriented corporate strategies to green corporate image and green innovation capabilities.

The aim of this paper is to assess the behavioural factors that influence professionals' intention to adopt green construction based on the theory of planned behaviour (TPB).

The study adopted a quantitative research design with the use of online questionnaires to elicit information from construction professionals in South Africa. Descriptive statistics of frequencies, mean and standard deviation were used to analyse the data obtained from the survey. Linear regression was also used to assess the effect of behavioural factors on professionals' intention to adopt green construction.

The results showed that attitude and perceived behavioural control (PBC) have a significant effect on the intention to adopt green construction. These were significant at p < 0.05, having p-values of 0.000 and 0.015 respectively. The study also found that there was a positive disposition towards green construction, particularly with regards to insisting on green construction. This had a mean value of 3.99. There was also a high perception of succeeding in the execution of green projects with mean score of 3.76.

The practical implication of the findings is that adoption of green construction in South Africa is majorly based on the positive attitude of stakeholders towards green construction and also the PBC or the perceived ease of executing green construction. However, these factors are not sufficient to generate long term commitment for green transformation among a critical mass of stakeholders in the South African construction industry. Hence, there is a need for focus on subjective norms (pressure) particularly from the government, to encourage the widespread adoption of green construction in South Africa.

Findings present one of the pioneering efforts to empirically validate the influence of behavioural factors on the intention to adopt green construction in South Africa and the outcomes can provide policy directions and baseline data for further research.