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The construction industry has been subject to substantial criticism for its short-term “hit-and-run” relationships which are focussed on win-lose situations. Despite the wide recognition of these problems the industry persistently resists the radical demanded of it. Therefore, the purpose of this paper is twofold. First, to investigate why this might be the case by reviewing the governance problem confronting clients and decision makers in construction procurement, as conceptualised in transaction cost economics (TCE). Second, to critically analyse and question the efficiency and effectiveness of various safeguarding approaches, which are taken for granted and commonly practiced in construction, from a lean perspective.

The analysis of this paper is based on an in-depth critical review of 76 construction procurement and contractual-related articles, ranging from 1994 to 2016, using theories of Lean construction and TCE as an analytical lens.

Findings reveal that clients and decision makers often tend to safeguard their project-specific assets, against opportunism and exploitation, through the deployment of formal contractual arrangements and governance structures. These arrangements and structures typically dominate the management of the project delivery often to the detriment of the project itself; but because there is a belief that interests are safeguarded, clients and decision makers feel they have taken the best course of action. This goes a long way to explaining the coherence of the current construction model.

To the best of the authors’ knowledge, this paper is the first to demonstrate the usefulness of using principles of Lean construction in association with TCE when analysing construction-procurement-related issues. In particular, the use of a “lean” lens helps to expose the impact of procurement governance arrangements on process flow. The study also provides a potential research agenda that can lead to the development of prescriptive conceptual frameworks for causal analysis of institutionalised waste in construction.

The paper attempts to expose to clients and decision makers the amount of waste (and unnecessary cost) they embed by adhering to prevailing unfit-for-purpose contractual governance approaches. It also helps decision makers to consider alternative procurement arrangements and organisational techniques that could be of value and support collaborative ways of working.

The study contributes to the overall understanding of waste in construction by providing insight into various imperfect procurement and contractual arrangements, which are taken for granted and impede efficiency and improvement efforts in construction. The findings presented provide a theoretical anchor and rationale for developing alternative approaches to the design and delivery of capital projects.

Lean construction provides innovative practices to manage construction projects while reducing waste and improving performance. This paper aims to explore the current level of awareness of lean construction practices among Moroccan construction professionals to assess the potential benefits derived from lean construction practices and to identify the critical barriers hindering a successful implementation.

The paper opted for a quantitative approach by using a structured questionnaire survey. A total of 330 valid responses were collected from Moroccan construction practitioners involved in private and public construction organisations.

The results show that 61 per cent of the respondents are familiar with lean construction practices. The findings have also pointed out that the lean construction approach adds a positive impact, specifically on quality, safety and environmental level. In addition, the main barriers hindering a successful lean construction deployment in Morocco are lack of knowledge about lean construction philosophy, unskilled human resources and insufficient financial resources.

This study provides a new insight into the implementation of lean construction in Morocco. It contributes to the body of knowledge, as it uncovers for the first time the level of awareness, the potential benefits derived from lean construction practices and the barriers to implementing lean construction in the Moroccan construction industry. Exploring the current state of lean construction implementation can help practitioners, companies and researchers in the Moroccan construction industry to focus their effort and resources on the significant issues necessary to assist a successful implementation of lean construction. Furthermore, the findings of this study could prove valuable to other countries in Africa, especially those sharing similarities to the Moroccan context.

Lean construction (LC) consists of very effective techniques; however, its implementation varies considerably from one industry to another. Although numerous lean initiatives do exist in the construction industry, the research topic related to LC implementation is still unexplored due to the scarcity of validated assessment frameworks. This study aims to provide the first attempt in developing a structural model for successful LC implementation.

This study developed a Lean construction model (LCM) by critically reviewing seven previous LC frameworks from different countries, defining 18 subprinciples grouped into 6 major principles and formulating testable hypotheses. The questionnaire was pre-tested with 12 construction management experts and revised by 4 specialized academics. A pilot study with 20 construction units enhanced content reliability. Data from 307 Moroccan construction companies were collected to develop a measurement model. SPSS V. 26 was used for Exploratory Factor Analysis, followed by confirmatory factor analysis using AMOS version 23. Finally, a structural equation model statistically assessed each construct's contribution to the success of LC implementation.

This work led to the development of an original LCM based on valid and reliable LC constructs, consisting of 18 measurement items grouped into 6 LC principles: Process Transparency, People involvement, Waste elimination, Planning and Continuous improvement, Client Focus and Material/information flow and pull. According to the structural model, LC implementation success is positively influenced by Planning and Scheduling/continuous improvement (β = 0.930), followed by Elimination of waste (β = 0.896). Process transparency ranks third (β = 0.858). The study demonstrates that all these factors are mutually complementary, highlighting a positive relationship between LC implementation success and the holistic application of all LC principles.

To the best of the authors’ knowledge, this study is the first attempt to develop a statistically proven model of LC based on structural equation modelling analysis, which is promising for stimulating construction practitioners and researchers for more empirical studies in different countries to obtain a more accurate reflection of LC implementation. Moreover, the paper proposes recommendations to help policymakers, academics and practitioners anticipate the key success drivers for more successful LC implementation.

The purpose of this article is to analyze the existing studies on the application of artificial intelligence (AI) in lean construction management (LCM). Further, this study offers a classification scheme that specifies different categories of AI tools, as applied to the field of LCM to support various principles of LCM.

This research adopts the systematic literature review (SLR) process, which consists of five consecutive steps: planning, searching, screening, extraction and synthesis and reporting. As a supplement to SLR, a bibliometric analysis is performed to examine the quantity and citation impact of the reviewed papers.

In this paper, seven key areas related to the principles of LCM for which AI tools have been used are identified. The findings of this research clarify how AI can assist in bolstering the practice of LCM. Further, this article presents directions for the future evolution of AI tools in LCM based on the current emerging trends.

This paper advances the LCM systems by offering a lens through which construction managers can better understand key concepts in the linkage of AI to LCM.

This research offers a new classification scheme that allows researchers to properly recall, identify and group various applications of AI categories in the construction industry based on various principles of LCM. In addition, this study provides a source of references for researchers in the LCM discipline, which advances knowledge and facilitates theory development in the field.

Waste is typically encountered during the building's life cycle, from the design phase, through the construction phase, to modification and demolition. Most of these construction wastes are unnoticed or unattended by project managers, which lead to serious environmental problems. Effective waste reduction strategies will require a thorough and detailed understanding of the causes of construction waste. Hence, this paper aims to explore critical waste factors (CWFs) affecting the performance of construction projects.

An extensive literature review was carried out to determine these factors based on previous studies, from which a questionnaire was developed. Series of statistical analyses such as reliability analysis, Spearman Correlation, Kruskal–Wallis and factor analysis were performed on a total of 330 valid responses to identify latent factors responsible for wastes occurrence.

This study reveals 31 CWFs through evaluation of prior relevant studies carried out in several countries and then adjusted and validated through semistructured interviews. The significant differences in views within various groups of respondents with different organizational characteristics are highlighted. The results of factor analysis showed that there are six principal components extracted with 66.3% of variance explained (material-related factors; subcontractors and workers; planning, communication and coordination; people involvement and financial issues; people development strategies; and external factors).

This study differs from other studies in the literature by gathering all relevant waste factors including those related to nonphysical waste such as time, budget, workers and equipment. Furthermore, this paper will be of great interest to both practitioners and researchers since it brings various recommendations concerning the prevention/reduction of waste through lean construction for more sustainable construction projects.

In light of the key role attributed to the board of directors as a monitoring tool to constrain earnings management practices, this study aims to examine the effect of some board attributes on accrual-based earnings management and real earnings management in the Middle Eastern and North African (MENA) context, whose institutional, economic and legal environment is markedly different from that of most organization for economic cooperation and development countries.

The authors selected a sample of 161 nonfinancial companies from nine MENA countries between 2014 and 2021 (corresponding to an unbalanced data panel of 486 observations). The authors used the generalized least squares regression test to examine the relationship between board attributes and earnings management.

The authors found that three board attributes (size, independence and gender diversity) have no effect on both types of earnings management practices, while CEO duality has no effect on accrual-based earnings management but has a significant and negative effect on real earnings management. Overall, the results suggest that most board attributes do not play a crucial role in reducing earnings management.

The results provide valuable insights into the universal role of corporate governance mechanisms and raise questions about the role of the board of directors in improving reporting quality in the MENA context.

Regulators should adapt corporate governance mechanisms to the characteristics of the institutional context in which they are inserted.

To the best of the authors’ knowledge, this study is the first to examine the effect of various board characteristics on both types of earnings management practices in the MENA context. It also provides the first empirical evidence of the relationship between board gender diversity and earnings management in the MENA region.

The purpose of the paper is to showcase the significant achievements of Egypt's scientists in the 20th century across various fields of study such as medicine, physics, chemistry, biology, math, geology, astronomy and engineering. The paper highlights the struggles and successes of these scientists, as well as the cultural, social and political factors that influenced their lives and work. The aim is to inspire young people to pursue careers in science and make their own contributions to society by presenting these scientists as role models for hard work and dedication. Ultimately, the paper seeks to promote the importance of science and its impact on society.

The purpose of this review is to present the scientific biographies of Egypt's most distinguished scientists, primarily in the field of Natural Sciences, in a balanced and comprehensive manner. The work is objective, honest and abstract, avoiding any bias or exaggeration. The author provides a clear and concise methodology, including a brief introduction to the scientist and their field of study, an explanation of their major contributions, the impact of their work on society, any challenges or obstacles faced during their career and their lasting legacy. The aim is to showcase the important achievements of these scientists, their impact on their respective fields and to inspire future generations to pursue scientific careers.

The group of outstanding scientists in 20th century Egypt were shaped by various factors, including familial upbringing, education, society, political and cultural atmosphere and state support for scientific research. These scientists made significant contributions to various academic disciplines, including medicine, physics, chemistry, biology, mathematics and engineering. Their impact on their communities and cultures has received international acclaim, making them role models for future generations of scientists and researchers. The history of these scientists highlights the importance of educational investments and supporting scientific research to foster innovation and social progress. The encyclopedia serves as a useful tool for students, instructors and education professionals, preserving Egypt's scientific heritage and honouring the scientists' outstanding accomplishments.

The encyclopedia preserves Egypt's scientific heritage, which has been overlooked for political or other reasons. It is a useful tool for a variety of readers, including students, instructors and education professionals, and it offers insights into universally relevant scientific success factors as well as scientific research methodologies. The encyclopedia honours the outstanding scientific accomplishments of Egyptian researchers and their contributions to the world's scientific community.

The practical implications of this paper are several. First, it highlights the importance of education, family upbringing and societal support for scientific research in fostering innovation and social progress. Second, it underscores the need for continued funding and support for scientific research to maintain and build upon the accomplishments of past generations of scientists. Third, it encourages young people to pursue scientific careers and make their own contributions to society. Fourth, it preserves the scientific heritage of Egypt and honors the contributions of its outstanding scientists. Finally, it serves as a useful tool for students, instructors and education professionals seeking to understand the factors underlying scientific success and research methodologies.

The social implications of the paper include promoting national pride and cultural identity, raising awareness of the importance of education and scientific research in driving social progress, inspiring future generations of scientists and researchers, reducing socioeconomic disparities and emphasizing the role of society, politics and culture in shaping scientific researchers' personalities and interests.

The paper's originality/value lies in its comprehensive documentation of the scientific biographies of Egypt's most prominent scientists in the 20th century, providing unique insights into the factors that contributed to their development and their impact across various academic disciplines. It preserves Egypt's scientific heritage and inspires future generations of scientists and researchers through the promotion of educational investments and scientific research. The encyclopedia serves as a useful tool for education professionals seeking to understand scientific success factors and research methodologies, emphasizing the importance of supportive and inclusive environments for scientific development.

This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.

The study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.

The study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.

The study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).

The study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.

When the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.

To the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.

The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses country-level influences, such as economic freedom, political democracy and protection of minority shareholders, which can impact board effectiveness and audit fees.

A combination of two-stage and ordinary least squares regression is used to examine the board characteristics-audit fee relationship for SOEs in a multinational setting during the period from 2016 to 2018.

The results indicate that board characteristics that represent a high level of effectiveness are associated with higher audit fees in SOEs. Furthermore, the findings suggest SOE's operating in countries evidencing medium levels of democracy and economic freedom and medium to high levels of protection of minority shareholders may be motivated to reduce agency conflicts by promoting accountability and transparency, thereby demanding increasing levels of corporate governance, monitoring and audit quality, thereby increasing audit fees.

The results provide further support for the OECD (2015) guidelines promoting the use of high-quality external audits in SOEs.

As a result of the scarceness of research in this area, the current study extends the literature by examining the role of corporate governance and audit fees in SOEs, while examining the influence of economic freedom, political democracy and protection of minority shareholders.

The purpose of this paper is to investigate the performance of bio-based lubricants (BBL), namely, palm mid-olein (PMO) enriched with an antioxidant agent, tertiary-butylhydroquinone (TBHQ) and a viscosity improver, ethylene-vinyl acetate (EVA), in journal bearing (JB) applications.

Samples of the BBL were prepared by blending it with TBHQ and EVA at various blending ratios. The oxidative stability (OS) and viscosity of the BBL samples were examined using differential scanning calorimetry and a viscometer, respectively. Meanwhile, their performance in JB applications was evaluated through the use of a JB test rig with a 0.5 length-to-diameter ratio at various operating conditions.

It was found that the combination of PMO + TBHQ + EVA demonstrated a superior oil film pressure and load-carrying capacity, resulting in a reduced friction coefficient and a smaller attitude angle compared to the use of only PMO or VG68. However, it was observed that the addition of TBHQ and EVA to the PMO did not have a significant impact on the minimum oil film thickness.

The results would be quite useful for researchers generally and designers of bearings in particular.

This study used PMO as the base stock, and its compatibility with TBHQ and EVA was investigated in terms of its OS and viscosity. The performance of this treated BBL was evaluated in a hydrodynamic JB.

The peer review history for this article is available at: https://publons.com/publon/10.1108/ILT-11-2023-0363/