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Information technology provides important support for on-site decision-making of field personnel. Most literature focuses on the technological aspects of decision-support systems, without fully understanding the information required for effective decision-making. This study aimed to formalize decision-makers’ requirements in terms of the major goals, decisions and information.

The situation awareness (SA) approach was applied through the goal-directed task analysis (GDTA) method, narrowing the scope to field managers’ decision-making during indoor construction activities. This method was based on a series of interviews to define, revise and validate the decision-making requirements for the given scope.

The study yielded 1,056 highly interrelated elements. The results indicate that the field manager’s overall goal is to execute and handoff work within the established deadlines, with the required quality, maximizing profits, within a safe work environment. The overall goal construes into five main goals regarding work progress, quality, costs, safety and communication. These goals include subgoals, decisions, and the information necessary to attain them, depicted in diagrams.

The findings allow enhancing the design of decision-support solutions by identifying information required for future developments and showing the interrelations between goals and information requirements that need to be addressed to present interfaces for effectively assisting on-site decision-making. Moreover, the results allow for the assessment of solutions regarding the sufficiency of information.

This is the first effort to fully understand the information required by field managers for on-site decision-making during indoor construction activities.

Digital data acquisition is crucial for operations in the digital transformation era. Reality capture (RC) has made an immeasurable contribution to various fields, especially in the built environment. This paper aims to review RC applications, potentials, limitations and the extent to which RC can be adopted for cost monitoring of construction projects.

A mixed-method approach, using Bibliometric analysis and the PRISMA framework, was used to review and analyse 112 peer-reviewed journal articles from the Scopus and Web of Science databases.

The study reveals RC has been applied in various areas in the built environment, but health and safety, cost and labour productivity monitoring have received little or no attention. It is proposed that RC can significantly support cost monitoring owing to its ability to acquire accurate and quick digital as-built 3D point cloud data, which contains rich measurement points for the valuation of work done.

The study’s conclusions are based only on the Scopus and Web of Science data sets. Only English language documents were approved, whereas others may be in other languages. The research is a non-validation of findings using empirical data to confirm the data obtained from RC literature.

This paper highlights the importance of RC for cost monitoring in construction projects, filling knowledge gaps and enhancing project outcomes.

The implementation of RC in the era of the digital revolution has the potential to improve project delivery around the world today. Every project’s success is largely determined by the availability of precise and detailed digital data. RC applications have pushed for more sustainable design, construction and operations in the built environment.

The study has given research trends on the extent of RC applications, potentials, limitations and future directions.

This study aims to analyse the resilience strategy utilized by small and medium-sized enterprises (SMEs), enabling these businesses to effectively adapt their operations in response to varying conditions by providing them with essential resources. SMEs operate in marketplaces that are both dynamic and frequently tumultuous. These markets provide SMEs with a variety of obstacles, including economic ups and downs, advances in technology, evolving customer tastes and new regulatory requirements. SMEs need to create a strategic strategy to survive and grow in such situations. This strategy ought to help strengthen their resiliency and make it possible for them to make the most of emerging opportunities while simultaneously lowering the dangers.

The questionnaires adopted and adapted from previous research served as the basis for gathering the data. The manufacturing industry was polled through the use of questionnaires. To test the hypothesis, the data were analysed using Smart PLS. Through the use of closed-ended questions directed to the proprietors, managers or senior executives of SMEs, data were collected from each and every institution in the sample. Following the examination of the data by means of descriptive analysis and the presentation of several scenarios using information relating to SMEs, the findings were presented.

The ambidextrous strategies that are used by SMEs have a propensity to offer a constructive contribution to SMEs. In this study, it was discovered that ambidexterity, which is defined as the capacity to both seek and capitalise on possibilities, has a significant bearing on the organisational effectiveness of SMEs. The results showed that ambidextrous strategies have a propensity to work as mediators in interactions involving proactive resilience tactics and performance.

The research expands our understanding of how SMEs in the manufacturing sector may improve their performance by concentrating on growing their ambidextrous strategies.

This study provides a plausible explanation of two crucial management mechanisms for enhancing the sustainability of organisational effectiveness. The relationships between ambidextrous capabilities and firm effectiveness are malleable, and this study suggests that nurturing formal and informal relationships may be the key to SMEs' long-term sustainable performance. Improving the knowledge and performance of supply chain systems for SMEs in the manufacturing sector and boosting their competitiveness in domestic and international markets are the practical contributions of this study.

Our comprehension of monitoring, cooperation and innovation within social management was deepened as a result of these facts. In addition, the study conducted in the sector uncovered four essential connections that outline how managers should actively work towards lowering social risks, developing new possibilities and increasing business performance. These capacities and links, when taken as a whole, provide the foundation upon which an integrated framework and five research propositions are built.

This research offers a convincing explanation of fundamental management processes for enhancing the sustainability of organisational effectiveness. This research implies that developing formal and informal interactions may be the key to the sustainable performance of SMEs over the long run. The relationships between ambidextrous capabilities, methods and organisational effectiveness are flexible, and this study also suggests that these relationships may be shaped. The practical contributions made by this research include boosting the understanding and performance of supply chain systems for SMEs as well as the competitive power of these businesses in both local and international markets.

This paper aims to investigate the role of organizational and technological enablers and their arrangement and alignment with the external environment to facilitate supply chain integration (SCI), which consequently improves operational performance.

The paper uses a structural equation modeling approach and the data from 307 manufacturing firms from the International Manufacturing Strategy Survey version VI for hypotheses testing.

The findings of the study reveal that (1) the alignment and particular arrangement of the sociotechnical organizational factors enable the SCI of a firm, (2) suitable organizational arrangements help in leveraging SCI under environmental pressures, and (3) SCI leverages the relationship between sociotechnical organizational factors and operational performance of the firm.

This paper informs managers that SCI leverages the operational performance of firms under heightened environmental pressures. Developing suitable manufacturing technologies infrastructure followed by organizational practices aligned with the manufacturing technologies make it easier to realize SCI.

This study explores the interaction of technological, organizational, and environmental factors as driving and enabling factors that help achieve SCI. Firms that develop an open and collaborative environment and use communication and integrative technologies to complement their work practices better cope with external pressures. These modern forms of working and the use of technologies facilitate SCI and leverage it effectively to positively impact firm performance.

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

Based on the perspective of knowledge management, this study aims to discuss how to build cross-city emergency management collaboration mechanism in major emergencies and explore the important role of knowledge management in emergency management collaboration.

Based on the theoretical analysis of knowledge management and the typical case study of cross-city emergency management collaborative rescue, this study provides an in-depth analysis of how these cities achieve high emergency management performance through multidimensional and multilevel knowledge collaboration, thus revealing the mechanism of knowledge transfer, integration and sharing in achieving high emergency management performance.

Through analyzing typical cases, this study finds that building a smooth mechanism for multichannel emergency rescue information can promote the diversification of knowledge transfer methods, building a platform-based integration mechanism for emergency rescue information can enhance knowledge integration capabilities and building a linkage mechanism for emergency rescue materials between cities can promote knowledge-sharing level, thereby improving emergency management performance level.

This study has great significance for how to build cross-city emergency management collaboration mechanism in the digital era. In the future, the authors need to further discuss the following two aspects in depth: research on the impact of cross-city emergency management collaboration mechanism on improving the knowledge management capabilities of government emergency management departments; and research on the impact mechanism of knowledge management capabilities on city resilience.

Through case analysis of cross-city emergency management collaborative rescue for major emergencies in China in recent years, this study proposes three specific strategies for cross-city emergency management (smooth, integration and linkage mechanisms) and reveals that these three strategies are essentially aimed at improving the government’s knowledge management level.

The main purpose of this paper is to establish the mediating effect of credit counselling in the relationship between access to microcredit and survival of micro small and medium-sized enterprises (MSMEs) in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

Structural equation modelling (SEM) through SmartPLS 4.0 was used to generate the standardized parameters to test whether credit counselling mediates the relationship between access to microcredit and survival of MSMEs in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

The SEM bootstrap results revealed that credit counselling enhances access to microcredit by 27% to promote survival of MSMEs in developing countries in sub-Saharan Africa post COVID-19 pandemic with data collected from rural Uganda.

The current study focused only on women MSMEs. Future studies may possibly collect data from all the MSMEs to draw better generalization of the findings within the sector.

The findings can help public finance policy to ensure provision of credit counselling to microentrepreneurs who borrow from different financial institutions to reduce the problem of loan defaults and delinquency rampant in lending. This could be done through conducting routine business education and counselling sessions for microentrepreneurs who often need credit to grow their businesses.

This study is amongst the first few studies to establish the mediating effect of credit counselling in the relationship between access to microcredit and survival of MSMEs in developing countries in sub-Saharan Africa in the aftermath of COVID-19 pandemic with data collected from rural Uganda. There is a dearth in literature and theory on the rehabilitative and preventive role of credit counselling in reducing repayment defaults amongst borrowers within the credit market to spur survival of MSMEs seen as the main enabler of economic growth, especially in developing countries. In fact, credit counselling acts as a safety net by substituting financial literacy and education to solve the rampant problem of overindebtedness amongst borrowers who are debt illiterate within the credit market.

Modular integrated construction (MiC) is a modern construction method innovating and reinventing the traditional site-based construction method. As it integrates advanced manufacturing principles and requires offsite production of volumetric building components, several factors and conditions must converge to make the MiC method suitable and efficient for building projects in each context. This paper aims to present a knowledge-based decision support system (KB-DSS) for assessing a project’s suitability for the MiC method.

The KB-DSS uses 21 significant suitability decision-making factors identified through literature review, consultation of experts and questionnaire surveys. It has a knowledge base, a DSS and a user interface. The knowledge base comprises IF-THEN production rules to compute the MiC suitability score with the efficient use of the powerful reasoning and explanation capabilities of DSS.

The tool receives the inputs of a decision-maker, computes the MiC suitability score for a given project and generates recommendations based on the score. Three real-world projects in Hong Kong are used to demonstrate the applicability of the tool for solving the MiC suitability assessment problem.

This study established the complex and competing significant conditions and factors determining the suitability of the MiC method for construction projects. It developed a unique tool combining the capabilities of expert systems and decision support system to address the complex problem of assessing the suitability of the MiC method for construction projects in a high-density metropolis.

This study aims to examine the impact of extensible business reporting language (XBRL) technology and its functionality on various aspects of financial reporting and its overall quality.

To conduct this study, data was collected from a variety of professionals, including accountants, auditors, tax advisors and others. A structured research instrument was developed, and the collected data were analysed using structural equation modelling and mediation analysis techniques.

The study’s results showed that XBRL technology and its functionality have a noteworthy impact on different aspects of financial reporting. Moreover, the various aspects of financial reporting positively affect the overall quality of financial reporting.

This study solely relied on the opinions of various professionals regarding the current issue under investigation and did not empirically assess the reporting practices of companies by examining their XBRL-based reports. Additionally, it concentrated solely on financial reporting aspects and did not account for non-financial aspects. The main theoretical contributions of this paper to technology in financial reporting, XBRL and accounting literature are that it sheds light on the influence of the use of technologies in the business reporting process and their influence on various aspects of business reporting, which has only received confined focus from earlier studies so far.

This study’s findings could provide valuable insights to the managerial teams of organizations seeking to digitize their business reporting practices, specifically in areas such as regulatory compliance, integrated reporting and timely dissemination of reports in a sustainable way. Furthermore, it could help these teams reap the benefits of technology for various regulatory compliance matters.

This study could assist business organizations and regulatory authorities in adopting and implementing technology such as XBRL for accounting and business reporting. Furthermore, the study’s findings can aid in enhancing financial reporting practices by considering emerging aspects such as ESG and sustainability aspects.

The effects of ownership concentration on firm performance usually considers two conflicting perspectives: monitoring and expropriation hypotheses. Past studies have produced mix findings. This study aims to shed light on this relationship by focusing on a specific measure of firm performance, firm growth. The moderating effect of industry growth in the aforementioned relationship is also considered, which advances knowledge on the role of moderators.

This study resorts to data from a sample of 21,476 Portuguese firms, which is examined using hierarchical linear modelling. This approach is adequate because the data has a hierarchical structure: the firms are nested within industries.

The results show that equity ownership concentration has a positive effect on firms’ growth and that industry growth amplifies this relationship. Ownership concentration can spur effective monitoring, thereby alleviating principal–agent conflicts of interest and speeding up decision-making, enabling timely competitive actions that promote growth.

The research conceives ownership structure in two groups. However, equity ownership concentration often acquires more complex shapes. In addition, the data used is from a single country.

The results show that firms pursuing growing strategies and operating in growing industries benefit from equity concentration.

Different from past studies, this study focuses on firm growth performance and considers the moderating effect of industry growth.