Search results

The purpose of this paper is to systematically develop a delay risk terminology and taxonomy. This research also explores two external and internal dimensions of the taxonomy to determine how much the taxonomy as a whole or combinations of its elements are generalisable.

Using mixed methods research, this systematic literature review incorporated data from 46 articles to establish delay risk terminology and taxonomy. Qualitative data of the top 10 delay risks identified in each article were coded based on the grounded theory and constant comparative analysis using a three-stage coding approach. Word frequency analysis and cross-tabulation were used to develop the terminology and taxonomy. Association rules within the taxonomy were also explored to define risk paths and to unmask associations among the risks.

In total, 26 delay risks were identified and grouped into ten categories to form the risk breakdown structure. The universal delay risks and other delay risks that are more or less depending on the project location were determined. Also, it is realized that delays connected to equipment, sub-contractors and design drawings are highly connected to project planning, finance and owner slow decision making, respectively.

The established terminology and taxonomy may be used in manual or automated risk management systems as a baseline for delay risk identification, management and communication. In addition, the association rules assist the risk management process by enabling mitigation of a combination of risks together.

The purpose of this paper is to provide an overview of the diverse issues that affect heritage projects during their lifecycle and in particular, why heritage-listed projects often fail to meet the delivery goals of time, budget, quality and scope.

This research was undertaken on a qualitative basis by conducting series of semi-structured interviews drawn from three case studies in SE Queensland. Qualitative research involves the evaluation of people’s experiences, feelings, social interactions, and the data gathered from this type of methodology is often varied and rich. A case study allows a researcher to test and generate theories based on real-world practice.

This paper presents the findings from a data collection exercise accomplished by conducting a series of qualitative case studies. Using a cross-case analysis approach, this paper highlights critical heritage project delivery issues and their causes.

The lessons learned from the study cases could be used in helping to prevent potential heritage project failures in the future.

The paper aims to bring greater awareness to practitioners and academics of the repeating issues that every heritage project is likely to face and offers some insight in how these may be mitigated.

Enterprise resource planning (ERP) is assumed as a commonly used solution in order to provide an integrated view of core business processes, including product planning, manufacturing cost, delivery, marketing, sales, inventory management, shipping and payment. Selection and implementation of a suitable ERP solution are not assumed a trivial project because of the challenging nature of it, high costs, long-duration of installation and customization, as well as lack of successful benchmarking experiences. During the ERP projects, several risk factors threat the successful implementation of the project. These risk factors usually refer to different phases of the ERP projects including purchasing, pilot implementation, teaching, install, synchronizing, and movement from old systems toward new ones, initiation and utilization. These risk factors have dominant effects on each other. The purpose of this paper is to explore the hybrid reliability-based method is proposed to assess the risk factors of ERP solutions.

In this regard, the most important risk factors of ERP solutions are first determined. Then, the interactive relations of these factors are recognized using a graph based method, called interpretive structural modeling. The resultant network of relations between these factors initiates a new viewpoint toward the cause and effect relations among risk factors. Afterwards, a fuzzy fault tree analysis is proposed to calculate Failure Fuzzy Possibility (FFP) for the basic events of the fault tree leading to a quantitative evaluation of risk factors.

The whole proposed method is applied in a well-known Iranian foodservice distributor as a case study. The most impressive risk factors are identified, classified and prioritized. Moreover, the cause and effect diagram between the risk factors are identified. So, the ERP leader can plan a low-risk project and increase the chance of success.

According to the authors’ best knowledge, such approach was not reported before in the literature of ERP risk assessments.

In Flanders, the subventions in the cultural sector are mainly divided and decided upon within the framework of the Arts Decree. Within this policy framework, art organizations may choose in their funding applications for “participation” as one of the five possible functions to describe their artistic and cultural practices. However, questions need to be raised about the different interpretations of the notion of participation within this policy framework. The growing trend of evidence-based policy-making implies that participation risks to become a “target” that needs to be achieved instrumentally, which paradoxically ignores the fact that participatory practices within culture and the arts are very often diverse, multi-layered and context-specific practices. Starting from this paradox, the purpose of this paper is to explore how the current policy framework is translated into different “participatory” art practices by art organizations and specifically how cultural practitioners themselves conceptualize it.

In this paper, the authors discuss the results of a qualitative research based on semi-structured interviews with cultural practitioners about how they grapple with the notion of participation within their organizations and practices.

The results clearly show that practitioners use micro-politics of resistance to deal with different, and often conflicting, conceptualizations of participation in relation to this cultural policy framework.

The implications of the findings are vital for the discussion about cultural policy. These micro-politics of resistance do not only have an impact on the development of individual participatory art practices but also on the broader participatory arts landscape and on how the function of participation is perceived within the renewed policy framework.

The original contribution of this paper is to explore the perspective of practitioners in cultural organizations about the function of participation in the Arts Decree in Flanders and specifically how the notion of participation is operationalized in their practices in relation to this cultural policy framework.

The purpose of this paper is to facilitate green supply chain (GSC) managers and planners to model and access GSC risks and probable failures. This paper proposes to use the fuzzy failure mode and effects analysis (FMEA) approach for assessing the risks associated with GSC for benchmarking the performance in terms of effective GSC management adoption and sustainable production.

Initially, different failure modes are defined using FMEA analysis, and in order to decide the risk priority, the risk priority number (RPN) is determined. Such priority numbers are typically acquired from the judgment decisions of experts that could contain the element of vagueness and imperfection due to human biases, and it may lead to inaccuracy in the process of risk assessment in GSC. In this study, fuzzy logic is applied to conventional FMEA to overcome the issues in assigning RPNs. A plastic manufacturer GSC case exemplar of the proposed model is illustrated to present the authenticity of this method of risk assessment.

Results indicate that the failure modes, given as improper green operating procedure, i.e. process, operations, etc. (R6), and green issues while closing the loop of GSC (R14) hold the highest RPN and FRPN scores in classical as well as fuzzy FMEA analysis.

The present research work attempts to propose an evaluation framework for risk assessment in GSC. This paper explores both sustainable developments and risks related to efficient management of GSC initiatives in a plastic industry supply chain context. From a managerial perspective, suggestions are also provided with respect to each failure mode.

The objective of this research is to explore the challenges being encountered when applying and implementing fair value accounting requirements, focusing specifically on the determination of fair value per International Financial Reporting Standards (IFRS) 13: Fair value measurement (IFRS 13) in the South African capital market.

Data are collected from 20 detailed interviews, primarily with preparers and interpretively analysed to identify how individuals internalise the requirements of IFRS 13 and the challenges associated with its application. The researchers focus specifically on South Africa because of its status as a developing economy and, at the same time, its extensive experience in applying IFRS.

South African preparers appear reluctant to change from a conventional cost-based measurement approach to one grounded in fair value. Primary concerns include the perceived usefulness of fair value accounting and its conceptual appropriateness, given its perceived de-emphasis of the traditional stewardship role of financial reporting. Related challenges to the application of IFRS 13 include concerns about the cost of determining fair value; the inherent subjectivity of fair value measures and the practical difficulty of calculating fair values when markets are not efficient or where business environments are complex and dynamic where Level 1 inputs are not widely available for all assets and liabilities. These challenges encourage preparers to choose accounting policies, which minimise the use of fair value or apply the provisions of IFRS 13 legalistically.

Data are collected from a group of respondents from a single developing economy. Additional research on the application of IFRS 13 in other developing markets will be required to conclude on the relevance of economic, cultural and social factors for the understanding and implementation of new accounting standards by practitioners.

Standard setters and regulators cannot assume that new accounting standards will be interpreted and applied as intended. Even when compliance with IFRS is mandatory, preparers have considerable discretion when it comes to operationalising accounting prescriptions. Unless the challenges raised by preparers are addressed, misapplication of IFRS is likely to continue.

The research makes an important empirical and practical contribution by providing primary evidence on the operationalisation of IFRS 13 in a novel setting. It complements earlier research which has focused primarily on the conceptual/theoretical dimension and on American and European perspectives.

The world is facing global challenges that require international collaboration. This study aims to describe and analyze how digital technologies are applied in global governance to respond to such critical challenges.

The authors apply an interpretive case study of climate reporting to the United Nations Framework Convention on Climate Change (UNFCCC) as a case of digitalization in global governance. It includes interviews with officials in the Swedish public administration and the UNFCCC secretariat to cover national and international levels. The authors describe the reporting process and analyze the role of information systems through the lens of information infrastructures.

“Information infrastructure” is a valuable instrument to understand digitalization in global governance as a complex interplay between information systems, information, standards, organizations, people and social structures. The level of sophistication is, however, basic with a large potential for improvement – for instance in analytical and communicative services to support evidence-based decision-making and assessment of progress.

The data collection is limited to one governance process: reporting. Future studies should complement the findings by broadening the scope to other processes. The authors propose that digital global governance is dependent on an effective information infrastructure, and that the five design principles by Hanseth and Lyytinen (2016) offer guidance when developing this.

The results indicate a large unutilized potential of digital technologies to improve progress assessment, communicate more effectively with stakeholders and identify new ways of visualizing data to support decision making in global climate policy.

Use of digital technologies, as suggested in the article, could strengthen the implementation capability of climate goals, which is of urgent need.

While most research in digital governance considers the national or municipal level, this study provides empirical insight and theorization of digital technologies in a global governance setting.

The purpose of this study is to present a new failure mode and effects analysis (FMEA) approach based on fuzzy multi-criteria decision-making (MCDM) methods and multi-objective programming model for risk assessment in the planning phase of the oil and gas construction projects (OGCP) in Iran.

This research contains multiple steps. First, 19 major potential health and safety executive (HSE) risks in OGCP were classified into six categories with the Delphi method. These factors were distinguished by the review of project documentation, checklist analysis and consulting with experts. Then, using the fuzzy SWARA method, the authors calculated the weights of major HSE risks. Subsequently, FMEA and PROMETHEE approaches were used to identify the priority of main risk factors. Eventually, a binary multi-objective linear programming approach was developed to select the risk response strategies, and an augmented e-constraint method (AECM) was used.

Regarding the project triple well-known constraints of time, cost and quality, which organizations usually confront, the HSE risks of OGCP were identified and prioritized. Also, the appropriate risk response strategies were also suggested to the managers to be adopted regarding the situations.

The present research points at the HSE risks’ assessment integrating the fuzzy FMEA, step-wise weight assessment ratio analysis and PROMETHEE techniques with the AECM. Further to the authors’ knowledge, the quantitative assessment of the HSE risks of OGCP has not been done using the combination of the fuzzy FMEA, MCDM and AECMs.