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The construction industry’s daily processes demand heavy data usage and communication between project participants to meet client requirements. Thus, the application of information technology in project implementation has been increasing in the construction sector (CS) lately. However, the same cannot be seen in public sectors responsible for implementing government projects in South Africa. This study aimed to investigate the causes and effects of the underutilisation of information communication technology (ICT) in the building section of a public sector in a municipality in South Africa.

A qualitative approach was adopted for the study, using a public sector in one of the municipalities as a case study. Face-to-face interviews were conducted among the building unit workers, using unstructured interview questions. The data collected were analysed using the ATLAS.ti software.

The findings indicate a lack of understanding of existing and newly available ICT software and hardware technology among staff within the building technology due to lack of digitalisation in construction projects implementation, inadequate system upgrades, lack of adequate ICT resources, lack of financial resources for internet and software application subscriptions and lack of ICT training leading. The issues mentioned above have led to the outsourcing of projects professionals, slow pace of electronic emails, untrained professionals, usage of different and unlicensed software, resulting in the underutilisation of ICT within the whole building section. This change also adversely affects all officials, especially the junior officials who have graduated using the most recent ICT technology during their studies.

The building department of only one public sector was used for the study; therefore, the findings may not be generalisable. The case study public sector’s name is withheld for confidentiality purposes.

Adequate change management and continuous development, combined with the allocation of proper resources, would be necessary for all staff members. Enormous investments had to be made in the ICT equipment by providing a sufficient budget in the building section of the public sectors. The building section within public sectors should provide change management to all aged skills staff by attending seminars to learn new ICT technology applied within its work environment.

The study established the causes of the underutilisation of ICT in the CS, especially in the public work departments and municipalities, and how this contributes to service delivery.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

The purpose of this paper is to explain how enterprise resource planning (ERP) implementation evolves by cloud computing in different industries with different delivery models of cloud ERP. This paper also investigates infrastructure as a service (IaaS) as a delivery approach for cloud ERP. Case research on IaaS is rarely found in the literature. In addition, this paper intends to reveal how this transformation from on-premises to the cloud would influence the ERP implementation process.

A multiple-case study is conducted to identify the different deployed models of cloud ERP systems in the implementation projects. The influences of emerging cloud computing technology on ERP implementation are investigated by interviewing consultants related to the projects.

The findings illustrate that not only software as a service (SaaS) but also IaaS and platform as a service cloud computing services are widely applied in cloud ERP implementation. This study also indicates that certain technical limitations of cloud ERP might have a positive effect on the outcome of ERP implementation.

This study investigates how cloud computing influences ERP implementation from different aspects. The result identifies both SaaS and IaaS as two different approaches widely adopted in cloud ERP implementation. Besides, this study has discussed in-depth and analyzed these two cloud ERP paradigms in five factors, including functionality, performance, portability, security, cost and customization. The classification and suggestions are original to the literature.

This study explores the adoption of Industry 4.0 in developing countries' export industries, focusing on factors influencing this adoption, the moderating role of market pressure and prioritizing key factors for sustainable growth.

Based on the “TOE theory” this study has proposed a research framework to identify the factors influencing the adoption and sustainable implementation of Industry 4.0 in the export industry. This study has collected valid datasets from 387 export-oriented industries and applied SEM-ANN dual-stage hybrid model to capture linear and nonlinear interaction between variables.

Results revealed that Technical Capabilities, System Flexibility, Software Infrastructure, Human Resource Competency and Market pressure significantly influence the Adoption of Industry 4.0. Higher market pressure as a moderator also improves the Industry 4.0 adoption process. Results also pointed out that system flexibility is a gray area in Industry 4.0 adoption, which can be enhanced in the export industry to maintain a sustainable adoption and implementation of Industry 4.0.

Minute information is available on the factors influencing the adoption of Industry 4.0 in export-oriented industries. This study has empirically explored the role of influential factors in Industry 4.0 and ranked them based on their normalized importance.

This article introduces the Special Issue on Sustainable Management of Heritage Buildings in long-term perspective.

It starts by reviewing the gaps in knowledge and practice which led to the creation and implementation of the research project SyMBoL—Sustainable Management of Heritage Buildings in long-term perspective funded by the Norwegian Research Council over the 2018–2022 period. The SyMBoL project is the motivation at the base of this special issue.

The editorial paper briefly presents the main outcomes of SyMBoL. It then reviews the contributions to the Special Issue, focussing on the connection or differentiation with SyMBoL and on multidisciplinary findings that address some of the initial referred gaps.

The article shortly summarizes topics related to sustainable preservation of heritage buildings in time of reduced resources, energy crisis and impacts of natural hazards and global warming. Finally, it highlights future research directions targeted to overcome, or partially mitigate, the above-mentioned challenges, for example, taking advantage of no sestructive techniques interoperability, heritage building information modelling and digital twin models, and machine learning and risk assessment algorithms.

The inclusion of heritage dwellings in the UK decarbonization policies can contribute to cut operational carbon emissions from the building stock; this needs to be made a priority if net zero carbon targets are to be achieved. However, the energy and carbon savings potential of suitable retrofit interventions on this part of the stock is extremely variable and strictly intertwined with the range of baseline conditions of such dwellings. This study aims to propose a framework for interventions in traditional listed dwellings (TLDs) to improve their energy performance utilizing dynamic energy simulation (DES) of selected case studies (CSs) in the city of Brighton and Hove (South-East England).

To achieve this aim, the study established a baseline scenario which provides a basis for the assessment of energy performance and thermo-hygrometric behaviour pre- and post-interventions and allows for comparison between different CSs under comparable conditions.

Presenting a brief overview of the methodology adopted in this study, the paper describes the approach devised to generate such baseline scenario. The paper then compares the results obtained from simulation of normalized and baseline models with the status-quo energy consumption of the dwellings investigated (based on meter readings).

This analysis finally allows to highlight some key physical determinants of the baseline HEC which, in the following stage of research, proved to have a considerable effect also on the amount of energy and carbon savings achievable post retrofit interventions.

This paper aimed to assess the service quality of the main seaports in Oman, which were Sohar, Ad Duqm and Salalah. The aim was to come up with ways to enhance the port service quality (PSQ) in Oman so that it could align with the Sultanate of Oman Logistics Strategy (SOLS) 2040 goals and achieve excellent and efficient operations.

To evaluate the service quality level of the port operators, this paper used a descriptive research design with Resources, Outcome, Process, Management, Image/reputation and Social (ROPMIS) modelling.

The findings indicated that the overall PSQ rating was currently between “satisfactory” and “very satisfactory” levels. However, the study also found that by empowering resources, outcomes, processes, management, image and social responsibility aspects, the port operators could provide a “high” quality of service, making their seaport operations more effective and efficient.

The study offers recommendations for improving port services in Oman, including investment in modern seaports, upgrading infrastructure and facilities, ensuring safety and efficiency of cargo operations, meeting and exceeding customer expectations, adopting new technology and automation, hiring policies that attract diverse talents, implementing environmentally friendly practices and improving governance. Overall, this study contributes to the literature and managerial practices in PSQ aspects and its contribution to the SOLS 2040 in Oman.

The originality and novelty of this study lie in its comprehensive assessment of the service quality of Oman's ports and the identification of areas for improvement to achieve outstanding service levels.

Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.

Using data on listed companies on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020, this study applies the Heckman two-stage and cross-section models.

The results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more significant under strong government tax efforts.

This study expands research on the economic consequences of CDT and the factors influencing corporate tax avoidance behavior. Moreover, it has important implications for governments to monitor tax avoidance behavior under the CDT, improve digital tax systems, and pay more attention to the tax administration of digital assets.

The purpose of this paper is to analyse the development and evolution of industrial innovation ecosystems of Around-Tongji Knowledge Economy Circle from the three levels mentioned above, focusing on knowledge-producing populations, core populations and service-supporting populations, and to further develop this research framework by combining with the latest developments.

Based on the five-helix theory and economic census statistical data, this paper adopts geographic information system technology and examines the characteristics of the industrial innovation ecosystem and the synergistic evolution process in Around-Tongji knowledge economy circle.

The knowledge product populations lead the development of industries in Around-Tongji Knowledge Economy Circle. It contributes political capital output for the government. It innovates community cooperation and governance mode, and it improves the natural ecological environment. In the face of the changes and challenges in the development environment, the future development must be recognised from the height of the iterative development of the interaction mode between university knowledge production and economic and social development.

Based on the five-helix theory and economic census statistical data, this paper examines the characteristics of the industrial innovation ecosystem and the synergistic evolution process in Around-Tongji Knowledge Economy Circle. It further expands the research framework used to develop a synergistic evolution model, which reveals the interactive and synergistic relationship among the populations and the evolution characteristics of the entire industrial innovation ecosystem. This paper also provides useful perspectives for the study of the industrial innovation ecosystem.

This study investigates into how organizations enable the compatibility between intermediary role of conventional systems with disintermediary potentials of blockchain toward the coordination of multiple actors in operations management.

The data were collected from 31 interviewees of the case organizations. We conduct an in-depth case study of successful BC implementation in operations management, by using affordance-actualization (A-A) theory as the theoretical lens.

This study identifies the incompatibility between the affordances of conventional systems and blockchain in coordination/operations management and offers a process model in which a fusion phase enables the affordances to be compatible and then to be actualized. The fusion phase extends A-A theory by transposing and connecting in the context of operations management. The result also shows that blockchain technology has decentralized potentials to address the issues caused by centralized organizations or information systems, while not to replace the intermediary roles of centralized organizations or information systems.

This study makes important theoretical contributions to the literature on blockchain used in operations management, the roles of blockchain enablement and affordance-actualization theory. The findings can also help IT practitioners to implement BC-based applications effectively.