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The concept of working capital management (WCM) has been a fundamental financial accounting term that has evolved in financial theory for centuries. Given that the construction industry (CI) is financially dynamic, there is an imperative need to understand its WCM practices. The call for the industry players to adhere to efficient financial management practices as a result of a huge financing gap requires consented effort. This study aims to explore the trend of practices of WCM in the CI and elicit a broader polemic dialogue about this crucial theme.

The source of information for the study was secondary mainly from referenced journals and international conference papers published on WCM relating to the CI. A three-step sample selection strategy was adopted to identify the range and scope of publications on WCM in the CI based on the systematic literature review method.

The CI cannot boost of enough empirical WCM research to gain in-depth understanding of its practical trend. The developing economies are failing to produce insightful peer-reviewed papers on WCM to assist in bridging the infrastructural financing gap through apposite strategies. Gaining appropriate knowledge of the short-term financial operations through a conceptualization of WCM practices in the CI may lead to better strategies formulated for smooth operations.

This is a pioneering paper in developing economies that have taken stock of WCM knowledge of the practical trend in the CI. Future research prospects in which WCM matters can use it as a reference point.

This study employs firm-level data to evaluate how the knowledge economy impacts the financing constraints of businesses across 106 low- and middle-income nations, focusing on the influence of technological transformation on corporate financing choices.

The research centers on privately held, unlisted firms and examines the distinct effects of knowledge at both the within-country and between-country levels using a panel dataset. Rigorous sensitivity and endogeneity analyses are conducted to ensure the reliability of the findings.

The findings indicate that greater levels of the knowledge economy correlate with reduced financing constraints for firms. However, this effect varies depending on the location within a country and across different geographical regions. Firms situated in larger urban centers and more innovative regions reap the most significant benefits from the knowledge economy when seeking external funding. Conversely, firms in smaller cities, rural areas and regions characterized by structural and institutional inefficiencies in knowledge generation experience fewer advantages.

The impact of knowledge exhibits variability not only within and among countries but also between poor and affluent developing nations, as well as between larger and smaller countries. The knowledge effect on firms' access to external finance is influenced by factors such as financial openness and development, educational quality, technological absorption capabilities and agglomeration conditions within each country.

This study aims to delve into the lived experiences, challenges and visions of women entrepreneurs in Jordan, placing a magnifying glass on those spearheading or co-pioneering start-ups. It aims to understand the myriad factors that influence their entrepreneurial journey, from motivation to the future of their niche.

Adopting a qualitative lens, this study is anchored in semi-structured interviews encompassing 20 Jordanian women entrepreneurs. Following this, thematic analysis was deployed to dissect and categorize the garnered insights into ten salient themes.

The study reveals that personal experiences and challenges are pivotal in directing these women towards niche markets, aligning with the theory of planned behaviour (TPB). Tools such as digital instruments, customer feedback and innovative strategies like storytelling and augmented reality are integral to their entrepreneurial success, resonating with the resource-based view (RBV). Additionally, challenges like cultural barriers and infrastructural limitations are navigated through adaptive strategies, reflecting the resilience inherent in these entrepreneurs. Networking, mentorship, embracing technological advancements and implementing sustainable practices are highlighted as crucial elements underpinned by the social identity theory (SIT).

Contrary to the extant body of research, this study provides new insights into the challenges faced by women entrepreneurs in Jordan, highlighting the practical relevance of theories like TPB, RBV and SIT for both policymakers and the start-up community in niche markets.

Public higher education institutions (HEIs) infrastructure funding is challenging in many developing countries. Encouraging private investment in HEIs infrastructure via a developed expanded corporate social responsibility (ECSR) may improve physical facilities. ECSR is a form of infrastructure tax relief providing physical facilities for HEIs. Academic literature is scarce concerning how ECSR can improve Nigeria’s public HEIs infrastructure and achieve education infrastructure related to Sustainable Development Goal 4 (SDG 4). Therefore, this study aims to proffer measures to improve public HEIs infrastructure and achieve sustainable development connected to Goal 4 focussing on infrastructure via a developed framework.

This is an expansion of an ongoing study, and data were collated via virtual interviews across the six geo-political zones in Nigeria. The analysed data were presented in a thematic pattern.

A total of 18 measures (sub-variables) emerged and were re-grouped into six variables. This includes institutionalising ECSR, HEIs infrastructure via ECSR awareness, HEIs infrastructure incentives, national and state action plans on HEIs infrastructure, a legal framework for HEIs infrastructure and key stakeholders’ participation. Also, the study used the generated six main variables to develop the improved public HEIs infrastructure via ECSR in developing countries, using Nigeria as a case study. This can enhance achieving infrastructure associated with SDG 4 (quality education) and targets.

This study intends to develop the philosophy (ECSR) with an implementable framework to encourage the private sector further to expand their CSR in the infrastructure development to the educational sector, especially in developing countries higher institutions, using Nigeria as a case study.

The unique institution of waqf that was ignored during the colonization of the Muslim areas has to be revived to play its role in shared growth, social inclusion and cohesion in society. This research paper aims to explore the role of waqf as an instrument for a sustainable growth system and to suggest a model for socioeconomic development in an economy like that of Pakistan.

This qualitative research is based on analytical methods to arrive at the frameworks and a model that could facilitate the revival of waqf for community development/social inclusion in economies like that of Pakistan.

As most of the OIC member states like Pakistan are facing serious financial problems due to debt servicing obligations, promoting Waqf for various socioeconomic and cultural functions is a vital requirement for such economies. The inability of the state institutions in providing necessary civic, health and education facilities to the public is causing serious harm to the balance of the society. It requires promoting a formal system of charity and using FinTech for waqf-based donations and financing the micro businesses. The perpetuity complimented by the profitability of the waqf properties makes the waqf institutions sustainable and effective when compared to individual charities.

This is conceptual research discussing the potential of waqf in light of its historical role. Researchers may undertake empirical studies on awqaf operations in various jurisdictions and their role in the empowerment of the poor.

The research will provide the researchers with insight into the potential of waqf as a tool for community development. Besides, it will enable policymakers and implementation authorities to socialize charity for sustained benefits and welfare.

To the best of the authors’ knowledge, it is the first major research that discusses the role of waqf in economies facing budgetary and trade deficits in the eradication of poverty and the promotion of social and economic entrepreneurship in realizing the community development targets for the economies like that of Pakistan.

Information infrastructures can enable or constrain how companies pursue their visions of sustainability reporting and help address the urgent need to understand how corporate activity affects sustainability outcomes and how socio-ecological challenges affect corporate activity. The paper examines the relationship between sustainability reporting information infrastructures and sustainability reporting practice.

The paper mobilises a socio-technical perspective and the conception of infrastructure, the socio-technical arrangement of technical artifacts and social routines, to engage with a qualitative dataset comprised of interview and documentary evidence on the development and construction of sustainability reporting information.

The results detail how sustainability reporting information infrastructures are used by companies and depict the difficulties faced in generating reliable sustainability data. The findings illustrate the challenges and measures undertaken by entities to embed automation and integration, and to enhance sustainability data quality. The findings provide insight into how infrastructures constrain and support sustainability reporting practices.

The paper explains how infrastructures shape sustainability reporting practices, and how infrastructures are shaped by regulatory demands and costs. Companies have developed “uneven” infrastructures supporting legislative requirements, whilst infrastructures supporting non-legislative sustainability reporting remain underdeveloped. Consequently, infrastructures supporting specific legislation have developed along unitary pathways and are often poorly integrated with infrastructures supporting other sustainability reporting areas. Infrastructures developed around legislative requirements are not necessarily constrained by financial reporting norms and do not preclude specific sustainability reporting visions. On the contrary, due to regulation, infrastructure supporting disclosures that offer an “inside out” perspective on sustainability reporting is often comparatively well developed.

Supply chain finance (SCF) has become a vital ingredient that fosters growth and provides flexibility to the global supply chain. Thus, it becomes essential to understand the factors that contribute to the success of the supply chain finance ecosystem (SCFE). This study aims to identify the critical success factors (CSFs) for the development of an efficient and effective SCFE. Based on their characteristics, the study intends to classify the factors into constructs and further establish a hierarchical relationship among the CSFs.

The study is based on empirical data collected from 221 respondents based on administered questionnaires. Exploratory factor analysis (EFA) is carried out on 16 selected factors (out of 21 proposed factors) based on the feedback of the experts and the factors were classified into four constructs. The total interpretive structural modeling (TISM) model was developed by identifying and finalizing CSFs of the SCFE. The model developed a hierarchical relationship between the various factors.

The study identified significant CSFs for the efficient and effective SCF ecosystem. Four constructs were developed by analyzing CSFs using the EFA. The finalized 16 CSFs modeled through the TISM and further hierarchical relationship established between the CSFs concludes that governmental policies and sectoral growth are the strongest driving forces and financial attractiveness is the weakest driving force. Based on the CSFs and the constructs identified, it was found that for the success of the SCF ecosystem, the existence of an economic ecosystem provides a facilitating framework for the overall development of the SCFE. Also, the trustworthiness among the partners fosters better relationships and results in financial feasibility and offers business opportunities for all the stakeholders.

This study will help the SCF partners across the globe understand the CSFs that ensure development of mutually beneficial SCF ecosystems and provide flexibility to the supply chain partners. The CSFs would provide insights to the policymakers and the financial intermediaries for providing a conducive environment for the development of a better SCF ecosystem. Also, the buyers and sellers would understand the CSFs that would develop better relationships among them and ultimately help in development of business across the globe.

The study identifies the CSFs for the SCF ecosystem. The study ascertains the significant factors and classifies them into clusters using EFA. Unlike the literature available, the paper develops the hierarchical relationship between the CSFs and develops a model for an efficient and effective SCF ecosystem.

The level of deterioration of educational facilities, such as leaking classroom roofs, inadequate good seats, obsolete offices, broken shutters and doors, outdated school buildings, power plants and office equipment like ICT media, laboratories, offices and workshops, despite the involvement of Alumni association in the maintenance of educational facilities for the effective actualization of school objectives was a worrisome nightmare in Kogi state. This, therefore, prompted the researchers to explore the Alumni’s participation in plant maintenance for effective implementation of the universal basic education (UBE) programme in public junior secondary schools in Kogi state. The purpose of this study was guided by the research question which stated that to what extent does the Alumni Association participate in plant maintenance for effective implementation of the UBE programme in public junior secondary schools in Kogi state?

A quantitative research approach using a descriptive survey was adopted for the study. The sample was drawn using a proportionate stratified sampling technique comprising 387 participants which consisted of 191 (49%) urban junior secondary school principals and 196 (51%) rural principals in selected UBE junior secondary schools. Alumni’s Participation in Plant Maintenance Questionnaire was used as an instrument for data collection. The data were analysed with the aid of mean and standard deviation for the research question and z-test statistics at 0.05 level of significance and the value of z-crit. of 1.96 was used to determine the rejection or otherwise of the hypotheses.

The descriptive analysis revealed that the average mean set of 2.64 pointed to the fact that the respondents averagely agreed that there was a high extent to which Alumni participate in plant maintenance in urban than rural areas for effective implementation of the UBE programme in public junior secondary schools in Kogi state. This indicates that Alumni contribute to the management of UBE schools in Kogi state, especially in the areas of funding, infrastructural facilities, discipline, politics and quality control. This finding also shows that the contributions of the alumni to educational institutions are still unclear if they have made contributions to education in some areas and none in other areas making their relevance to plant maintenance unclear.

In terms of practical implications, the study has contributed to knowledge in that it is the first of this form of a study carried out in Kogi state, and as such the findings of the research will make contributions to the physique of information on plant maintenance for the profitable implementation of the UBE programme in Kogi state. Besides, the degree of plant preservation for the implementation of the UBE programme among applicable stakeholders in Kogi state is nevertheless at a low extent.

Researchers have conducted studies that show how non-state Alumni members contribute to the administration of education across different states. Some of these studies revealed that Alumni members have assisted schools in the provision of teaching and learning materials at the senior secondary or tertiary education level. There are no sufficient studies to show how these Alumni members have contributed to the implementation of the free education programme, especially in public junior secondary schools in Kogi state and this is the gap this study intends to fill.

Affordable housing provision is one of the visions of the Kingdom of Saudi Arabia (KSA), as highlighted in Vision 2030. For about 21 months now, the coronavirus disease 2019 (COVID-19) pandemic has ravaged the world and has increased the level of economic crisis and financial uncertainty to achieve planned projects. Studies investigating the reality of how the COVID-19 pandemic may streamline the chances of achieving affordable housing for all in 2030 are scarce. Thus, this study examined the relevance of affordable housing, the perceived impact of COVID-19 on affordable housing and proffered measures to promote affordable housing finance in Vision 2030.

Medina, Riyadh and Al Qassim were the participants' cities engaged via panel interviews and supported by existing relevant Vision 2030 documents. The Delphi method was adopted to explore the government officials, financial operators (bankers), academicians and employees' opinions, and the analysed data presented in themes.

Findings show that SA Vision 2030 blueprint expresses an exemplary country in all ramifications, including affordable housing finance for the citizens. Findings reveal that the COVID-19 pandemic threatens SA affordable housing finance Vision 2030. The increased housing shortage, high construction housing cost, increased foreclosures, increased eviction, possible homelessness, financial instability and vulnerability emerged as the perceived impact of COVID-19 on affordable housing finance in Vision 2030. Refinancing housing loans to boost Vision 2030, forbearance to promote Vision 2030, improve payment relief, among others, emerged as measures to promote affordable housing in the post-COVID-19 era.

The research only identified the possible negative impacts of the COVID-19 pandemic on affordable housing finance in Vision 2030 and proffered policy solutions from the engaged participants' perspective. Also, the study covered three cities (Medina, Riyadh and Al Qassim). The suggestions that will emerge from this research may be adopted to address other sectors captured in Vision 2030 that are critical and hit by the ravaging pandemic.

Measures such as refinancing mortgages and strengthening government housing agencies will promote affordable housing for Vision 2030 if the relevant policymakers and mortgage institutions are well implemented.

This research identified the perceived early threats from the COVID-19 pandemic that could affect affordable housing transformation in Vision 2030 from the participants' perspective. Studies regarding COVID-19 and affordable housing in Vision 2030 are very few.

The objective is to develop an empirical model estimating the relationship and interaction amongst the factors affecting and enhancing green finance (GF) in developing economies like India.

Around nine growth-accelerating enablers of green financing were found through literature and unstructured interviews and analysed using the total interpretive structural modelling (TISM) method. The hierarchical link between each factor is established using TISM, and further to evaluate the driver-dependent relationship the Matriced’ Impacts Croises Appliquee Aaun Classement (MICMAC) approach is utilised.

The findings demonstrate an interrelationship between growth-accelerating factors, where the political environment and information and communication technology (ICT), have minimal dependency but a strong driving force. Political environment and ICT are found as strategic-level factors lying at the bottom of the model driving towards the dependent variables. The government should focus on enacting effective policies such as the green credit guarantee scheme and carbon credit and establishing a regulatory framework to enhance green financing.

This study examines the literature to generalise the findings and focus on the primary motivators for developing green financing. To increase green financial activity, practitioners must concentrate on aspects with significant driving forces. Furthermore, it makes organisations more profitable, efficient and competitive and promotes long-term growth.

The study is the first in the literature which identifies the growth-accelerating factors of green financing using the TISM and MICMAC-based hierarchical models.