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Open Access
Article
Publication date: 6 February 2024

Abdelmoneim Bahyeldin Mohamed Metwally and Ahmed Diab

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from…

Abstract

Purpose

In developing countries, how risk management technologies influence management accounting and control (MAC) practices is under-researched. By drawing on insights from institutional studies, this study aims to examine the multiple institutional pressures surrounding an entity and influencing its risk-based management control (RBC) system – that is, how RBC appears in an emerging market attributed to institutional multiplicity.

Design/methodology/approach

The authors used qualitative case study research methods to collect empirical evidence from a privately owned Egyptian insurance company.

Findings

The authors observed that in the transformation to risk-based controls, especially in socio-political settings such as Egypt, changes in MAC systems were consistent with the shifts in the institutional context. Along with changes in the institutional environment, the case company sought to configure its MAC system to be more risk-based to achieve its strategic goals effectively and maintain its sustainability.

Originality/value

This research provides a fuller view of risk-based management controls based on the social, professional and political perspectives central to the examined institutional environment. Moreover, unlike early studies that reported resistance to RBC, this case reveals the institutional dynamics contributing to the successful implementation of RBC in an emerging market.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Book part
Publication date: 10 April 2024

Ifzal Ahmad and M. Rezaul Islam

This beginning chapter offers a comprehensive overview of community development, tracing its historical roots and societal implications. It underscores community development’s…

Abstract

This beginning chapter offers a comprehensive overview of community development, tracing its historical roots and societal implications. It underscores community development’s role in fostering social cohesion and positive change. Beginning with its foundational principles of collective action, participation, and empowerment, the chapter delves into its evolution in response to industrialization and urbanization. It explores diverse scales, contexts, tools, and strategies used in community development and its broader societal impact. The chapter advocates for inclusivity and active engagement of community members, emphasizing tailored solutions that address unique challenges. It acknowledges complexities like ethical dilemmas, power imbalances, and cultural sensitivities, underscoring the importance of integrity and local context understanding in community development.

Details

Building Strong Communities: Ethical Approaches to Inclusive Development
Type: Book
ISBN: 978-1-83549-175-1

Keywords

Article
Publication date: 27 January 2022

Guus Keusters, Hans Bakker and Erik-Jan Houwing

Civil engineering projects around the world have been underperforming for a long time. While the complexity of these projects will continue to increase, there is an urgent need to…

Abstract

Purpose

Civil engineering projects around the world have been underperforming for a long time. While the complexity of these projects will continue to increase, there is an urgent need to perform better. Although the integrated design process is critical for project success, the literature lacks studies describing the link to project performance. Therefore, this study aims to investigate the dominant variables that affect the integrated design process and consequently project performance.

Design/methodology/approach

A multiple case study was conducted to determine the dominant variables that affect the integrated design process and project performance. The research included four projects. Semi-structured interviews were the main source of data.

Findings

The cases indicated that the extent to which an integrated approach is achieved in the design process is essential for project performance. This applies to the integration of stakeholders’ interests as well as the integration of disciplines. Above all, it was concluded that the project team participants’ competencies for integration are a dominant factor for project performance, as the integrated design process has changed from a technical challenge to an integrative one.

Originality/value

This study provides insights into the dominant variable of the integrated design process that affects project performance, which is underexposed in the literature. The study results reveal the importance of competencies related to integration and adoption of the design problem context, which are not yet included in civil engineering design methods. In this respect, empathy is introduced as a new and critical competence for the civil engineering industry, which needs further research.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 24 January 2022

Muhammad Ayat, Sheheryar Mohsin Qureshi and Changwook Kang

The purpose of this study is to propose an improved framework for managing Private Participation in Infrastructure ICT (PPI-ICT) projects in the context of developing countries as…

Abstract

Purpose

The purpose of this study is to propose an improved framework for managing Private Participation in Infrastructure ICT (PPI-ICT) projects in the context of developing countries as the requirements to manage them are different in several aspects.

Design/methodology/approach

The framework has been proposed based on an exhaustive literature review and statistical analysis of the PPI-ICT projects’ data set using logistic regression, F-test and student’s t-test. The proposed framework was also applied to the PPI-ICT projects.

Findings

The framework is an extension to NTCP (novelty, technology, complexity and pace) approach by including extrinsic factors such as income of the country, climate risk, religious diversity, political stability, regularity quality and control of corruption. The proposed framework was used to analyze project characteristics and their external conditions in the context of developing countries. Based on the analyses, the authors have presented a detailed set of recommendations for project managers, practitioners and governments to improve the success rate of these projects.

Originality/value

The major contribution of this study is the framework, which encompasses the NTCP model as well as extrinsic characteristics of PPI-ICT projects. The proposed framework is meant to assist the project managers to comprehend the project characteristics and its external environment to identify an adequate approach for managing projects successfully.

Details

Journal of Engineering, Design and Technology , vol. 22 no. 2
Type: Research Article
ISSN: 1726-0531

Keywords

Abstract

Details

Urban Resilience: Lessons on Urban Environmental Planning from Turkey
Type: Book
ISBN: 978-1-83549-617-6

Open Access
Article
Publication date: 13 February 2024

Nicola Cobelli and Silvia Blasi

This paper explores the Adoption of Technological Innovation (ATI) in the healthcare industry. It investigates how the literature has evolved, and what are the emerging innovation…

Abstract

Purpose

This paper explores the Adoption of Technological Innovation (ATI) in the healthcare industry. It investigates how the literature has evolved, and what are the emerging innovation dimensions in the healthcare industry adoption studies.

Design/methodology/approach

We followed a mixed-method approach combining bibliometric methods and topic modeling, with 57 papers being deeply analyzed.

Findings

Our results identify three latent topics. The first one is related to the digitalization in healthcare with a specific focus on the COVID-19 pandemic. The second one groups up the word combinations dealing with the research models and their constructs. The third one refers to the healthcare systems/professionals and their resistance to ATI.

Research limitations/implications

The study’s sample selection focused on scientific journals included in the Academic Journal Guide and in the FT Research Rank. However, the paper identifies trends that offer managerial insights for stakeholders in the healthcare industry.

Practical implications

ATI has the potential to revolutionize the health service delivery system and to decentralize services traditionally provided in hospitals or medical centers. All this would contribute to a reduction in waiting lists and the provision of proximity services.

Originality/value

The originality of the paper lies in the combination of two methods: bibliometric analysis and topic modeling. This approach allowed us to understand the ATI evolutions in the healthcare industry.

Details

European Journal of Innovation Management, vol. 27 no. 9
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 21 March 2024

Michalis Bekiaris, Thekla Paraponti and Foteini Spanou

This paper develops and tests a theoretical model that draws on the Diffusion Contingency Model and the Theory of Human Behavior to explain the factors influencing users’…

Abstract

Purpose

This paper develops and tests a theoretical model that draws on the Diffusion Contingency Model and the Theory of Human Behavior to explain the factors influencing users’ acceptance of accrual accounting in terms of two distinct dimensions: behavioral intention and usage behavior.

Design/methodology/approach

Based on surveyed data from financial departments and directorates of different Greek general government entities, the paper uses factor analysis to build a theoretical model that assesses the factors influencing behavioral intention to adopt and usage behavior of accrual accounting. Then, it tests the relationship between behavioral intention and usage behavior through structural equation modeling.

Findings

The theoretical model suggests that the expected improvement of the quality of financial information and political and financial support are the most important determinants of behavioral intention. Usage behavior is mainly influenced by the compatibility between the existing legal framework and the new accounting system. The structural equation modeling identifies a statistically significant positive influence of behavioral intention on usage behavior.

Practical implications

The study provides valuable insights regarding the timing and focus of the actions taken by policymakers when designing accounting reforms. Special attention is drawn to the factors influencing behavioral intentions, as these are found to influence usage behavior significantly.

Originality/value

The study extends prior research on the diffusion of accounting innovations by breaking down the diffusion process into intentions-oriented actions aiming to promote accrual accounting and increase acceptance and implementation-oriented actions aiming to facilitate successful implementation.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 26 March 2024

Erik L. Lachance and Milena M. Parent

Pressures from non-profit sport organizations’ (NPSOs) external environment influence governance structures and processes. Thus, this study explores the impact of external factors…

Abstract

Purpose

Pressures from non-profit sport organizations’ (NPSOs) external environment influence governance structures and processes. Thus, this study explores the impact of external factors on NPSO board decision making.

Design/methodology/approach

Using a sample of six NPSO boards (two national, four provincial/territorial), data were collected via 36 observations, 18 interviews, and over 900 documents. A thematic analysis was conducted via NVivo 12.

Findings

Results identified two external factors impacting NPSO board decision making: the sport system structure and general environment conditions. External factors impacted NPSO board decision making in terms of duration, flow, interaction, and scrutiny.

Originality/value

Results demonstrate the need for NPSO boards to engage in boundary-spanning activities whereby external information sources from stakeholders are incorporated to make informed decisions. Practically, NPSO boards should harness virtual meetings to continue their operations while incorporating risk management analyses to assess threats and opportunities.

Details

Sport, Business and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-678X

Keywords

Article
Publication date: 22 March 2024

Rida Belahouaoui and El Houssain Attak

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the…

Abstract

Purpose

This study aims to analyze the tax compliance behavior of family firms by integrating social and psychological norms with legitimacy determinants, focusing specifically on the Moroccan context.

Design/methodology/approach

Employing a qualitative research design, the study conducted semi-structured interviews with 30 chief executive officers (CEOs) of Moroccan family firms. The data were analyzed using thematic analysis to unravel the interplay between individual beliefs and societal norms.

Findings

The findings reveal a complex interplay between the personal norms of CEOs and chief financial officers (CFOs) and wider societal and cultural expectations, significantly influencing tax compliance behavior. The study identifies the multifaceted nature of tax compliance, which is shaped by personal ethics, family values and the dominant societal tax culture.

Research limitations/implications

The research is limited by its qualitative approach and focus on Moroccan family businesses, which may not be generalizable to other contexts. Future studies could use a quantitative approach and expand to other geographical settings for a more comprehensive understanding.

Practical implications

Insights from the study can assist policymakers and tax authorities in developing culturally sensitive tax compliance strategies that resonate with family business values.

Social implications

The research underscores the importance of considering sociocultural dimensions in tax compliance, fostering a more cooperative relationship between family businesses and tax authorities.

Originality/value

The study contributes a novel perspective by synthesizing social, psychological and legitimacy factors in understanding tax compliance in the unique context of family businesses.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 14 February 2024

Tiep Nguyen, Nicholas Chileshe, Duc Ty Ho, Viet Thanh Nguyen and Quang Phu Tran

Urban rail projects are typically large-scale transport infrastructure projects (megaprojects) which have many potential risks that can influence the strategic goals of owners…

Abstract

Purpose

Urban rail projects are typically large-scale transport infrastructure projects (megaprojects) which have many potential risks that can influence the strategic goals of owners. However, there is a paucity of studies which explore the impact of risks on both “urban rail” project time and cost together considering quantitative assessments. Therefore, this paper focuses on investigating critical risks and quantifying such risk impacts on urban railway project schedule and cost in practice.

Design/methodology/approach

A combination of qualitative and quantitative research methods comprising semi-interviews with five experts and a questionnaire survey of 132 professional respondents is used. The data were modeled using Monte Carlo Simulation to predict the probability of project schedule and cost.

Findings

The results show that 30 risk variables are categorized into seven main groups which have significant impacts on both project time and cost. Outstanding five risk variables were highlighted as follows: (1) project site clearance and land compensation; (2) design changes; (3) physical project resources; (4) contractors’ competencies and (5) project finance. Such findings were supported by Monte Carlo simulation which predicted in the worst case that the project may suffer 11.03 months’ delays and have cost overrun with a contingency of US$287.68 million.

Originality/value

This study expands our knowledge about time and cost contingency of urban metro railway implementation across developing economies and particularly within the context of Vietnam. Policymakers will not only gain an understanding about risk structure but will also recognize the significant impacts of critical risk through risk impact modeling and simulation. Such an approach provides insights into risk treatment priorities for planners so that they can proactively establish suitable strategies for risk mitigation in practice.

Details

Built Environment Project and Asset Management, vol. 14 no. 2
Type: Research Article
ISSN: 2044-124X

Keywords

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