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Among the topmost challenges, limiting the transformation of conventional public–private partnership (PPP) projects to meet net-zero targets is financial risk. This challenge is more prevalent in PPP projects in developing economies like Ghana, where financial investments have dwindled due to the recent COVID-19 recession. This paper aims to assess the key financial challenges in transitioning to net-zero PPP projects in Ghana.

The research method process was set as follows. First, a review of the literature to identify the major financial risks from journal articles, project reports and documents was undertaken, followed by questionnaire development and collection of data. Finally, the analysis of 134 questionnaire data was examined with the fuzzy synthetic evaluation.

The results indicate that the following financial challenges could hinder the transition to net-zero PPP projects in the country: increasing borrowing charges to build net-zero PPP projects due to the global covid-economic recession, poor project financial management, unstable local capital market and excessive labour, health and safety costs.

Although, the study was conducted in Ghana, a country in the Sub-Saharan African region, the outcomes have significant impacts for similar developing countries in research investigations into the problem.

Assistance is provided in this study for PPP project practitioners in identifying the key financial challenges and possible strategies to mitigate them.

Towards net-zero sustainability, this study highlights the crucial financial barriers to overcome in the rapid transition to climate change and zero carbon solutions in PPP projects.

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 paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

The purpose of this paper is to integrate job demands–resources theory with core self-evaluation theory to examine how and when sustainable project leadership stimulates sustainable project performance. Psychological empowerment is used as a mechanism between sustainable project leadership and sustainable project performance, whereas core self-evaluation acts as a moderator between sustainable project leadership and psychological empowerment.

This study adopts a time-lagged two-phase approach to collecting data from 257 software engineers working in medium-sized and large companies in the Polish financial sector.

This study reveals the direct and indirect (through psychological empowerment) effects of sustainable project leadership on sustainable project performance. It also confirms that the “sustainable project leadership–psychological empowerment” relationship strengthens with increasing level of project team members’ core self-evaluation.

This article explores a unique research framework. It significantly enriches the literature on sustainable project management, increasing the understanding of effective leadership practices that address the needs of software engineering teams to support sustainable project performance.

This chapter pays tribute to Andrew Jones' research in health programme evaluation, health-risky behaviour and income-related health inequalities by reviewing policy-relevant empirical studies in these domains using Italian data. In the first section, We discuss the impact of reimbursement systems on healthcare behaviour, particularly the transition from incurred-cost-based to prospective systems in hospitals. We explore incentive-driven practices like up-coding and cream skimming, while also considering the potential advantages of primary care incentives and the mixed outcomes associated with cost-sharing schemes. The second section delves into health-risk behaviours in Italy, encompassing substance use, preventive healthcare and responses to health information. The last section presents some evidence on socioeconomic status (SES)-related health disparities and discusses the necessity of accounting for these factors in the Italian National Health Service (NHS)'s resource allocation formula in line with British NHS experience.

This paper aims to propose an accurate and efficient decision-making process adapted to the specific context of Claim Management situations, implying partners engaged in a high-involvement relationship.

We used a three-step approach: first, an inductive phase based on 12 past case studies. Second, a theory-building phase. Third, a theory-testing phase based on an ongoing case study to observe and test our propositions.

Proposal 1: Partner’s Strategic Value is an influential decision parameter that must be incorporated into Claim Management-related decision-making processes in high-involvement relationships. Proposal 2: The Fast-and-Frugal Heuristic is adapted to the intense, interactive and iterative nature of the Claim Management context. Our final proposal combines these two findings, i.e. a Fast-and-Frugal Heuristic incorporating the Partner’s Strategic Value and based on using decision criteria as a sequence, not simultaneously.

In the context of high-involvement business relationships and Claim Management, this study introduces the importance of selecting an appropriate decision methodology and integrating a strategic decision parameter (Partner’s Strategic Value) into an operational decision-making context. Furthermore, the principle of considering decision parameters in a specific sequence corresponds to the iterative and interactive nature of the Claim Management processes.

Purpose: The book chapter seeks to investigate the numerous green finance measures already taken by various banks in the direction of Bangladesh’s sustainable development. The chapter also demonstrates the extent to which banks in the nation will use green finance between 2019 and 2022.

Need for the study: This study indicated that practically all banks participated in green finance initiatives to promote sustainable economic growth. Private commercial banks (PCBs) and foreign commercial banks (FCBs) have taken more measures than the other banks, although their efforts still fall short. Therefore, it will be better for the environment and sustainable growth if the financial industry adopts more green finance projects.

Methodology: The study mostly relied on secondary data and information gathered from Bangladesh Bank annual reports, numerous studies on green financing, and the websites of several institutions. Microsoft Excel has been used to examine the data. Data have been presented using tables, graphs, and charts.

Findings: Green financing is now the demand of the time because the whole world, especially Bangladesh, is facing adverse impacts from global warming and climate change. So environmental issues have become the main concern of the government, Bangladesh Bank, stakeholders, and society, and they wish to know about the initiatives towards green financing taken by the various banks to reduce the impact of global warming.

Implications: Policymakers, governments, private and public organisations, banking industries, and their stakeholders will benefit from the book chapter.

With the continuous deepening of China's mixed-ownership reform, the participants in the reform have gradually expanded from state-owned enterprises to private enterprises. Whether state-owned equity participation in private enterprises can facilitate the development of environmental, social and governance (ESG) performance in private enterprises is a question that needs urgent examination. This study aims to investigate the impact of state-owned equity participation on the ESG performance of private enterprises.

Using Chinese listed companies as the research sample, this study uses econometric methods such as multiple regression to analyze the relationship between state-owned equity and the ESG performance of private enterprises. Additionally, it explores the underlying mechanisms and influencing factors of this relationship.

There is a significant inverted U-shaped relationship between state-owned equity and the ESG performance of private enterprises. Mechanism analysis reveals that resource effects and governance effects play a mediating role in this nonlinear relationship. Furthermore, the authors find that environmental regulation and managers' attention to the environment positively moderate the relationship between state-owned equity participation and ESG performance.

A reasonable equity structure is crucial for enhancing corporate ESG performance. Moderate state-owned equity participation helps to leverage resource integration and governance advantages, which will assist private enterprises in maximizing ESG performance and achieving sustainable development.

In advancing the process of mixed-ownership reform, the government should maintain an appropriate proportion of state-owned equity to avoid excessive intervention in enterprise decision-making. At the same time, it should ensure that enterprises can genuinely undertake their social and environmental responsibilities while pursuing economic benefits. This is of great significance for promoting sustainable economic and social development.

This study integrates state-owned equity, ESG and nonlinear relationships into a single research framework. It explores the internal mechanisms and influencing factors of their relationship, overcoming the limitations of previous studies and provides a new perspective for understanding the impact of state-owned equity on corporate ESG performance.

This study investigates the finance-investment nexus in sub-Saharan Africa using data from 41 countries spanning the period from 2000 to 2022. The central question addressed is whether there is a “too little” or “too much” finance problem in the region.

This study employs a system-generalised method of moments (GMM) approach to analyse the association between finance and private investment. Additionally, a dynamic threshold regression model is used to uncover potential nonlinearities in this relationship.

Initially, the study identifies a negative correlation between increased finance and private investment. However, further analysis using the dynamic threshold regression model reveals a critical threshold level of finance. Specifically, the threshold is found to be 6.52% of domestic credit to the private sector and 23.18% using the financial development index. Below this threshold, finance negatively impacts private investment, while surpassing this threshold leads to positive growth in private investment. These findings indicate an issue of “too little” finance in the finance and private investment nexus in sub-Saharan Africa. The results are robust across different model specifications.

The implications of this study highlight the importance of identifying critical thresholds for financing to enhance investment expenditures in the region.

This study contributes to the literature by uncovering nonlinearities in the finance-investment nexus in sub-Saharan Africa. The identification of critical thresholds provides valuable insights for policymakers, emphasising the need to strengthen the financial sector in countries operating below these thresholds to promote private investment and economic growth.

This study aims to respond to the latest research calls to precisely revisit the nexus between corporate green innovation (CGI) and financial decisions through deeply investigating the mediating effect of corporate environmental performance measured by the effectiveness of emission reduction.

This study analyzes nonfinancial-listed firms on the Australian Securities Exchange from 2002 to 2019 using multiple regression analysis on a panel data set. Initially, different static panel data approaches were used. To account for the potential endogeneity issue and generate robust outcomes, the authors apply the one-step system generalized method of moment, two-stage least squares and lagged model approaches.

The results provide a clear indication that the practices of green innovation can favorably contribute to the level of environmental performance, which in turn affect the firm’s ability in opening the new financial doors and shape solid capital structure. In this context, the effective environmental performance fully mediates the nexus between CGI and capital structure of a firm. More importantly, the outcomes are robust and coherent across different estimation techniques.

The originality of this study lies in its utilization of mediation analysis to explore the relationship between CGI and a firm's financial structure. This approach distinguishes it from previous research by offering a thorough and nuanced understanding of how green innovation practices influence the financing decisions of a firm.