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This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

The purpose of this study is to compare the competition and productivity of the US freight rail transportation industry for the past 41 years (1980 ∼ 2020), which consists of the two periods, before and after the abolishment of the Interstate Commerce Commission (ICC) in 1995.

This study investigates any relationships between the market concentration index values and labor productivity values in the separate two periods, and how the existence of a regulatory body in the freight transportation market impacted the productivity of the freight rail transportation industry by using a Cobb–Douglas production function on annual financial statement data from the US stock exchange market.

This study found that, after the abolishment of the ICC: (1) the rail industry became less competitive, (2) even if the rail industry had an increasing labor productivity trend, there was a strong negative correlation between the market concentration index and labor productivity and (3) the rail industry’s total factor productivity was decreased.

This study is to find empirical evidence of the effect of the ICC abolishment on the competition and productivity levels in the US freight rail transportation industry using a continuous data set of 41-year financial statements, which is unique compared to previous studies.

Many individuals start a new firm each year, mainly intending to become independent or improve their financial situation. For most of them, the first years of operations mean a substantial investment of time, effort and money with highly insecure outcomes. This study aims to explore how entrepreneurs running new firms perform financially compared with the established ones and how this situation influences their well-being.

A questionnaire survey was completed in 2021 and 2022 by a representative sample of N = 1136 solo self-employed and microentrepreneurs in the Czech Republic, with dependent self-employed excluded. This study used multiple regressions for data analysis.

Early-stage entrepreneurs are less satisfied with their financial situation, have lower disposable income and report more significant financial problems than their established counterparts. The situation is even worse for the subsample of startups. However, this study also finds they do not have lower well-being than established entrepreneurs. While a worse financial situation is generally negatively related to well-being, being a startup founder moderates this link. Startup founders can maintain a good level of well-being even in financial struggles.

The results suggest that policies should focus on reducing the costs related to start-up activities. Further, policy support should not be restricted to new technological firms. Startups from all fields should be eligible to receive support, provided that they meet the milestones of their development. For entrepreneurship education, this study‘s results support action-oriented approaches that help build entrepreneurs’ self-efficacy while making them aware of cognitive biases common in entrepreneurship. This study also underscores that effectuation or lean startup approaches help entrepreneurs develop their startups efficiently and not deprive themselves of resources because of their unjustified overconfidence.

This study contributes to a better understanding of the financial situation and well-being of founders of new firms and, specifically, startups. The personal financial situation of startup founders has been a largely underexplored issue. Compared with other entrepreneurs, this study finds that startup founders are, as individuals, in the worst financial situation. Their well-being remains, however, on a comparable level with that of other entrepreneurs.

Studies showed that construction digitalisation could prevent or mitigate accidents rate on sites. Digitalisation applications may prevent or mitigate building project collapse (BPC) but with some encumbrances, especially in developing countries. There is a paucity of research on digital technologies application to prevent or mitigate BPC in Nigeria. Thus, the research aims to explore the perceived barriers that may hinder digital technologies from preventing or mitigating building collapse and recommend measures to improve technology applications during development.

The study is exploratory because of the unexplored approach. The researchers collected data from knowledgeable participants in digitalisation and building collapse in Nigeria. The research employed a phenomenology approach and analysed collected data via a thematic approach. The study achieved saturation at the 29th interviewee.

Findings show that lax construction digitalisation implementation, absence of regulatory framework, lax policy, unsafe fieldworkers' behaviours, absence of basic infrastructure, government attitude, hesitation to implement and high technology budget, especially in developing countries, are threats to curbing building collapse menace via digitalisation. The study identified technologies relevant to preventing or mitigating building collapse. Also, it proffered measures to prevent or mitigate building collapse via improved digital technology applications during development.

This research contributes to the construction digitalisation literature, especially in developing countries, and investigates the perceived barriers that may hinder digital technologies usage in preventing or mitigating building collapse in Nigeria.

Though alternative building technologies (ABTs) have been encouraged to address accessible and affordable issues in low-cost housing (LCH) provision, their adoption is still overwhelmed with encumbrances. The encumbrances that hinder ABT adoption require an in-depth study, especially in developing countries like Nigeria. However, studies regarding ABT and its role in improving Nigeria's LCH to achieve Sustainable Development Goal (SDG) 11 are scarce. This research investigates encumbrances to ABT adoption in Nigeria's LCH provision and suggests feasible measures to prevent or reduce the encumbrances, thereby improving achieving SDG 11 (sustainable cities and communities).

This research utilised qualitative research and adopted a face-to-face interview as the primary data collection. The interviewees comprised ABT practitioners and end users in Nigeria who were chosen by a convenient sampling technique. The study's data were analysed manually through a thematic approach.

This study shows that stakeholders should embrace ABT in LCH provision to improve achieving SDG 11 in Nigeria. Also, it clustered the perceived 20 encumbrances to ABT adoption in LCH provision into government/policymaker, housing developers/building contractors, ABT users and ABT manufacturers-related issues in Nigeria's context. This study suggested mechanisms to mitigate encumbrances to ABT adoption in LCH provision, thereby improving achieving SDG 11.

This research adds to the limited literature by analysing ABT adoption encumbrances in Nigeria's LCH provision, which could assist policy formulation for the uptake of ABT in LCH provision and improve achieving Goal 11.

The current study aimed to examine the moderating role of perceived supervisor support in the nexus between employee empowerment and organizational commitment in the Ghanaian hospitality industry.

A quantitative research design was adopted, and data were collected from 274 frontline workers from 4-star and 5-star hotels at two different waves within a 7-month interval. The data received were analyzed using descriptive and inferential statistics with the aid of Statistical Package for Social Sciences (SPSS V. 23.0) and SmartPLS (V.4.0), respectively.

As hypothesized in the study, employee empowerment was significantly related to organizational commitment. Furthermore, the results revealed that perceived supervisor support moderated the nexus between employee empowerment and affective and continuance commitment but did not moderate the nexus between employee empowerment and normative commitment.

Arguably, support from supervisors has been theoretically identified as a key construct in enhancing subordinates' commitment to an organization. However, less is known in the literature about the moderating role of perceived supervisory support in the nexus between employee empowerment and organizational commitment, especially in the Ghanaian hospitality industry.

Digitalisation, which involves the use of digital technologies in transforming an organisation’s activities, transcends just the acquiring of emerging digital tools. Having the right people to drive the implementation of these technologies and attaining strategic organisational goals is essential. While most studies have focused on the use of emerging technologies in the construction industry, less attention has been given to the ‘people’ dimension. Therefore, this study aims to assess the people-related features needed for construction digitalisation.

The study adopted pragmatic thinking using a mixed-method approach. A Delphi was used to achieve the qualitative aspect of the research, while a questionnaire survey conducted among 222 construction professionals was used to achieve the quantitative aspect. The data gathered were analysed using frequency, percentage, mean item score, Kruskal–Wallis H test, exploratory factor analysis and confirmatory factor analysis.

Based on acceptable reliability, validity and model fit indices, the study found that the people-related factors needed for construction digitalisation can be grouped into technical capability of personnel, attracting and retaining digital talent and organisation’s digital culture.

The findings offer valuable benefits to construction organisations as understanding these identified people features can help lead to better deployment of digital tools and the attainment of the digital transformation.

This study attempts to fill the gap in the shortage of literature exploring the people dimension of construction digitalisation. The study offers an excellent theoretical backdrop for future works on digital talent for construction digitalisation, which has gained less attention in the current construction digitalisation discourse.

In this study, the authors examine artificial knowledge as a fundamental stream of knowledge management for sustainable and resilient business models in supply chain management (SCM). The study aims to provide a comprehensive overview of artificial knowledge and digitalization as key enablers of the improvement of SCM accountability and sustainable performance towards the UN 2030 Agenda.

Using the SCOPUS database and Google Scholar, the authors analyzed 135 English-language publications from 1990 to 2022 to chart the pattern of knowledge production and dissemination in the literature. The data were collected, reviewed and peer-reviewed before conducting bibliometric analysis and a systematic literature review to support future research agenda.

The results highlight that artificial knowledge and digitalization are linked to the UN 2030 Agenda. The analysis further identifies the main issues in achieving sustainable and resilient SCM business models. Based on the results, the authors develop a conceptual framework for artificial knowledge and digitalization in SCM to increase accountability and sustainable performance, especially in times of sudden crises when business resilience is imperative.

The study results add to the extant literature by examining artificial knowledge and digitalization from the resilience theory perspective. The authors suggest that different strategic perspectives significantly promote resilience for SCM digitization and sustainable development. Notably, fostering diverse peer exchange relationships can help stimulate peer knowledge and act as a palliative mechanism that builds digital knowledge to strengthen and drive future possibilities.

This research offers valuable guidance to supply chain practitioners, managers and policymakers in re-thinking, re-formulating and re-shaping organizational processes to meet the UN 2030 Agenda, mainly by introducing artificial knowledge in digital transformation training and education programs. In doing so, firms should focus not simply on digital transformation but also on cultural transformation to enhance SCM accountability and sustainable performance in resilient business models.

This study is, to the authors' best knowledge, among the first to conceptualize artificial knowledge and digitalization issues in SCM. It further integrates resilience theory with institutional theory, legitimacy theory and stakeholder theory as the theoretical foundations of artificial knowledge in SCM, based on firms' responsibility to fulfill the sustainable development goals under the UN's 2030 Agenda.

This paper aims to explore the process of implementing solar photovoltaic (PV) systems in construction to contribute to the understanding of systemic innovation in construction.

The exploratory research presented is based on qualitative data collected in workshops and interviews with 76 construction- and solar-industry actors experienced in solar PV projects. Actor-specific barriers were identified and analysed using an abductive approach.

In light of established definitions of systemic innovation, the process of implementing solar PV systems in construction involves challenges regarding technical and material issues, competencies, and informal and formal institutions. The specificities of this case highlight the necessity of paying attention to details in the process and to develop knowledge of systemic innovation in construction since the industry’s involvement in addressing societal challenges related to the energy transition will require implementing such innovations much more in the future.

New knowledge of solar PV systems as an innovation in professional construction is collected, enabling the adaptation of management strategies for its implementation. This knowledge can also be applied generally to other challenges encountered in highly systemic innovation implementation. Solar industry actors can gain an understanding of solar-specific challenges for the construction industry, challenges for which they must adapt their activities.

The exploration of actor-specific experiences of solar PV projects has resulted in a novel understanding of this specific innovation and its implementation. The findings illustrate a case of a high level of systemic innovation and the need to use a finer-grained scale for classification when studying innovation in construction.

The purpose of this study is to investigate the barriers that prevent workers in the software industry from experiencing flow in their work.

This study was conducted by using a qualitative critical incident technique-inspired questionnaire.

The findings suggest that workers in the software industry perceive that the most obvious obstacles to experiencing flow are related to work not presenting enough cognitive challenges and situational barriers related to the characteristics of the job (e.g. workdays having too many interruptions and distractions, timetables often being considered too tight for creative exploration and problem solving and having negative user experiences with development tools).

The findings provide insights into flow barriers, specifically barriers that prevent workers in the software industry from experiencing flow.