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The purpose of this paper is to assess how we implement new ways of managing relational risk at the operational level of outsourced projects and to provide guidance to project management (PM) policy makers and practitioners seeking to ensure project operations consistently deliver project relational risk management (PRRM) strategies.

Through exploratory study data were obtained from a panel of six experts in PM and from a pilot survey of PM practitioners. The data reveal future directions and vectors for scholarship and research activity in terms of the impact of PRMM-related mechanisms and deliverables on project success and the implementation process to enhance PRRM as a key PM capability.

Deliverables for PRRM need to part of a multidimensional framework that includes mechanisms besides the contract. Such a framework enables the codification of PM knowledge so that PRRM contributes to project success. With knowledge codified, PRRM strategies can be consistently delivered at the operational level. The framework is novel in that it integrates hereto disparate elements that are encompassed under the broad umbrella of relational governance mechanisms.

PM policy makers and practitioners recognise the importance of effective relationships to deliver projects successfully, yet they lack practical solutions to address the negative effects of dysfunctional relationships. The authors provide a list of PM deliverables for effective PRRM, including deliverables besides those related to the contract, which can be used in practice to bring the gap between PRRM strategy development and implementation. This will enable client organisations that outsource their projects to an external contractor to enhance their PRRM capability and increase the likelihood of project success.

The authors provide insights into how PRRM is practised at the project operations’ level where PM is outsourced. These insights lead to three pathways of impactful Operations Management (OM)/PM scholarship and research, namely, the following: 1) How PM deliverables act as a key success factor for effective PRRM? 2) How the duality of roles carried out by PM actors influences PRMM practices? 3) How companies innovate to enhance their PRMM capability? These pathways will enable PM research and scholarship to address disconnects between PRMM strategy and operations and hence go beyond answering “what” PRMM is to encompass “how” it is implemented.

The study investigates the structure of audit fees in an emerging economy, Jordan.

The following regression model will be tested: ADFEES = f (SIZE, AUST, COMP, INDS, PROF, RISK, YEND, TLAG). The model is tested by running a cross‐sectional linear ordinary least squares (OLS) regression of the audit fees on corporate size, the status of the audit firm, the degree of corporate complexity, profitability, risk, corporate accounting year end and the lag between the audit report and the end of the accounting year.

The results of the analysis revealed that corporate size, status of the audit firm, industry type, degree of corporate complexity and risk are the main determinants of audit fees. However, variables such as corporate profitability, corporate accounting year‐end (YEND) and time lag between YEND and the audit report date appeared to be insignificant determinants of audit fees.

In order to generalize the outcome of the study, the same study needs to be conducted over a long period of time (five years). Other variables such as the market share of the audit firm and the economic conditions of the country need to be included in the regression model in future research.

The outcome of the study can be used by audit firms to determine audit fees. Companies' management can also use the results of the study to predict the amount of audit fees that they will pay.

Audit hour reporting is rare internationally. Thus, to what extent shareholders have the power to influence audit effort/hour demand is a question left unanswered. This study aims to use unique South Korean data to determine whether the increasing power of the largest foreign/domestic shareholders and blockholders can influence audit hour demand.

In this study ordinary least squares (OLS) regression analysis is conducted using a sample of Korean listed firms over the 2004–2018 sample period.

The results show: as the percentage equity holding of the largest foreign shareholder and blockholder (>5%) increases, audit hour demand increases. As the shareholding of the largest domestic shareholder increases, audit hour demanded decreases. The association between audit fees/hours is not qualitatively indifferent, after controlling for the audit fee premium effect. Furthermore, the largest foreign shareholder is shown to demand increasingly higher levels of audit hours from Big4 auditors, relative to NonBig4. All results are consistent with audit demand theory.

Whilst previous studies offer audit fee/risk interpretations, this study extends the literature by developing a framework to explain why audit hour demands differ for specific groups. Because audit hour information is rare internationally, the study has important policy implications.

To highlight the problems with and propose a framework for improving demand management in retail food supply chains.

The paper draws on empirical evidence from multiple case studies and develops a framework for improvement in demand management for retail food supply chains.

Analysis of the characteristics of demand within a number of retail food supply chains demonstrates a propensity for misalignment of demand and supply due to issues such as demand amplification, inappropriate production policies and inconsistencies with information systems and data handling procedures.

The case study evidence on which the conceptual framework is based is drawn exclusively from the UK, where retail food supply chains are generally more mature than in other parts of the world. The proposed framework is based on empirical evidence but has not been formally tested.

More collaboration, information sharing and joint planning beyond the manufacturer‐retailer interface is critical if retail food supply chains are to function efficiently and effectively in retail environments where promotional activity creates significant uncertainty.

Demand management in retail food supply chains has received little attention from supply chain researchers to date. This paper proposes a framework for improvement based on greater collaboration and joint planning from farm to fork.

The purpose of this paper is to provide a comprehensive analysis of the audit services market in Bangladesh. It explores the trend in audit fees over a period of 14 years and shows that in real terms audit fees have actually been declining although in nominal terms it appears otherwise. The study aims to expand the domain of audit fee literature by determining audit concentration in the market and thereby showing how the market is not dominated by the so‐called Big Four firms. The paper also examines the degree of inside ownership as a possible determinant of audit fees.

The paper employs a multivariate analysis of estimating audit fees against mainly client‐specific attributes. It computes Helfindahl Index to measure audit concentration in the market.

Results from the multivariate analysis show that the degree of inside ownership inversely affects audit fees. Client size and their multinational affiliation have a significant positive effect on audit fees. Firms in the financial sector also tend to pay significantly higher audit fees in Bangladesh. The reported inverse relationship between the audit fee and proportion of inside‐ownership in the auditee firm indicates, per agency theory prediction, that firms with more diverse ownership in Bangladesh pay more in audit fees. However, contrary to the findings in prior empirical studies, audit fee was reported to be significantly negatively related to audit complexity. As the audit complexity measure is revised, the variable ceases to be a significant driver of audit fees. This could be attributable to a methodological flaw in the traditional method of measuring audit fees as the ratio of inventory and receivables to total assets or to increased efficiency achieved by auditors via scale economies while auditing companies owned essentially by the same group of people.

The main limitation of the paper is that the closing period of the data is 2003, although there is no evidence to believe that the general determinants of audit fees have changed in Bangladesh since 2003.

A decline in real audit fees is a matter of concern for the quality of audit services because it may impede audit firms to invest in talent and other forms of audit technology essential to delivering a high quality audit. It may also have wider implications on the quality of financial reporting in the country.

If the audit fees do not increase keeping pace with general power, the profession would struggle to recruit talented individuals to the auditing profession. This may have longer‐term social implications as it may drive away potential graduates with little or no parental resources to support them to develop an accounting career with substantial dependence on family funds.

The current study is the first to introduce ownership structure based perspective, in a multivariate format, to explain what drives audit fees in a developing country setting. It also is the first to compute audit concentration in a developing country context. This is the first paper to present audit fee trend in real terms, i.e. inflation adjusted, client size adjusted, and so on.

The Australian retail food sector, comprising mostly small enterprises, is undergoing change as a result of the innovative supply chain approach adopted. This change has implications across the entire food value chain in Australia. The purpose of this paper is to empirically investigate the adoption of supply chain management practices on small and medium enterprises (SMEs) in the Australian food retail industry.

The study surveys 120 SME retailers in the food sector. A stepwise multiple regression using SPSS version 14.0 was performed on the data.

Statistical results suggest that lean thinking and the quality of information shared can lead to greater efficient supply chain performance.

The small sample is the main limitation. The findings bear important implications for further research as understanding these dimensions can help to position key changes and industry improvement that will increase revenue and reduce cost to the SMEs in the food retail supply chain.

Adopting lean thinking and improving information sharing in the supply chain can reduce the cost for SMEs.

This study has unique implications for social sustainability, especially the smaller food enterprises, which are hard pressed to combat the challenges within the food sector.

Innovative supply chain management helps SMEs to see beyond the silo mentality and helps them to focus on greater value addition in the supply chain.

The purpose of the paper is to critically question conventional views of the one‐dimensional, mechanistic and negative image of human nature of Scientific Management. Both for worker behavior and for managerial behavior positive aspects of an image of human nature are reconstructed in organizational economic terms.

Through institutional economic reconstruction, drawing on the methods and concepts of organizational and institutional economics, the portrayal of workers and managers by Scientific Management is critically assessed.

It is suggested that a conceptual asymmetry exists in Taylor's writings regarding the portrayal of human nature of workers and managers. Whereas for workers a model of self‐interest was applied (through the concepts of “systematic soldering” and “natural soldiering”), Taylor portrayed managers through a positive, behavioral model of human nature that depicted the manager as “heartily cooperative”. The key thesis is that by modeling managers through a rather positive image of human nature Taylor could no longer methodically apply the model of economic man in order to test out and prevent interaction conflict between potentially self‐interested managers and workers.

The paper focused on Scientific Management to advance the thesis that the portrayal of human nature has been ill approached by management and organization theorists who were apparently pioneering an institutional and organizational economics. Future research has to broaden the scope of research to other pioneers in management and organization research, but also to critics in behavioral sciences, such as organization psychology, who may misunderstand how economics approaches the portrayal of human nature, in particular regarding self‐interest.

Taylor's portrayal of managers as naturally good persons, who were not self‐interested, caused implementation conflict and implementation problems for Scientific Management and led to his summoning by the US Congress. By modeling managers as heartily cooperative, Taylor could no longer analyze potentially self‐interested behavior, even opportunistic behavior of managers in their interactions with workers. Scientific Management had thus no remedy to handle “soldiering” of managers. This insight, that managerialism needs to be accounted for in a management theory, has manifold practical implications for management consultancy, management education, and for the practice of management in general. Students and practitioners have to be informed about the necessary and useful role a model of self‐interest (economic man) methodically plays in economic management theory.

The paper reconstructs the portrayal of human nature in early management theory, which seemingly anticipated the advances – and certain pitfalls – of modern institutional economics. The paper unearths, from an economic perspective, conceptual misunderstandings of Taylor regarding his image of human nature of workers and managers.

Reports on the progress made and problems experienced by the University of Hull while working in conjunction with J.H. Turner to develop a prototype water‐powered robot.

The purpose of this paper is to analyse the characteristics and the performance of the Catalan pork supply chain, with the objective to assess whether this operates according to the parameters of a lean chain. Moreover there is a tentative lean supply chain model contribution.

To test lean approaches in the Catalan pork supply chain we have used case research methodology. The research strategy started with a conceptual model proposal as a tool to carry out the assessment. The research went on a multiple case studies in a large‐scale sample of the population and developed a semi‐structured interview as a basic instrument to apply it.

The article shows the pork sector has actively adopted the productive techniques associated with lean management. The structure of the specific chain in the Catalan pork sector is suitable to implement lean supply chain strategies according to the presented model.

This paper should be of value to researchers in this area as it contributes in a tentative generic lean model for the pork sector. Further research to affirm the cultural support for lean collaboration is recommended as a precursor to the application of the five lean principles.

It provides empirical evidence from a significant pork producing region indicating that the model proposed has applicability. These findings support industry wide business associations' efforts to initiate actions which will reinforce these techniques and improve the competitiveness of the sector.

A review of this literature ascertained that there were no existing published works centred on the study of the pork supply chain development in Spain and particularly nothing focussed on the applicability of the “lean” discipline in this area. This gap in research along with the importance of the pork sector at national and regional levels demonstrates the necessity and importance of the study.