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In light of the repercussions of the COVID-19 pandemic, electronic auditing otherwise known as computer-assisted audit tools and techniques (CAATTs) has become inevitable to automate the auditing process worldwide. Accordingly, the purpose of this study is to examine the influence of technological, organizational and environmental (TOE) factors on public sector adoption of CAATTs in developing countries such as Jordan under the COVID-19 pandemic conditions.

This study used 136 usable responses from the managers of internal audit (IA) of the Jordanian public sector entities. The data collected were analyzed using partial least squares-structural equation modeling. The TOE framework has been used in this study to consider a wide set of TOE factors. Then, this study suggests a CAATTs adoption model that incorporates the related technology factors of the diffusion of innovation theory to environmental and organizational factors. Further, this study contributes to the TOE framework by addressing government regulations, audit bodies’ support and audit task complexity as environmental factors affecting CAATTs adoption in the context of the public sector.

The results revealed that for technological factors, only the compatibility affects CAATTs adoption by the IA departments. For organizational factors, organizational readiness, top management support, auditors’ information technology competency and entity size were found to be significant factors. From the environmental factors, both government regulation and audit task complexity influence the CAATTs adoption. Besides, entity size moderates the influence of top management support on the CAATTs adoption in the public sector.

The findings could highlight the significance of the CAATTs adoption in the public sector institutions (by internal auditors) post-COVID-19, taking into consideration the TOE framework’s factors. Also, the findings are significant for the decision-makers and regulators in declaring new legislation for the electronic IA profession in the Jordanian public sector.

It turns out that the CAATTs adoption in the public sector can definitely enhance their ability to achieve the role of IA in preserving public funds and restricting corrupt practices within the public sector.

To the best of the authors’ knowledge, this study is one of the first studies that address the professional audit agency support and audit task complexity as environmental factors, as well as the entity size as an organizational factor, that affect CAATTs adoption in the IA department of the public sector.

Megaproject's construction is essential for the development and economic growth of any country, especially in the developing world. In Kuwait, megaprojects are facing many restrictions that discourage their execution causing a significant delay in bidding, design, construction and operation phases with the execution quality being affected. The objective of this study is to develop a complexity measurement model using analytic hierarchy process (AHP) for megaprojects in Kuwait, with a focus on the New Kuwait University multi-billion campus Shadadiyah (College of Social Science, Sharia and Law (CSSL)) as a case study.

The study applies a hybrid fuzzy analytic hierarchy process (FAHP) method to compare the results with those obtained using the conventional AHP method. This can facilitate the project management activities during the different stages of construction. Data were collected based on the results of a two-round Delphi questionnaire completed by seniors and experts of the selected project.

It was found that project modeling methodology was responsible for complexity. It was grouped under several categories that include technological, goal, organizational, environmental and cultural complexities. The study compares complexity degrees assessed by AHP and FAHP methods. “Technological Complexity” scores highest in both methods, with FAHP reaching 7.46. “Goal Complexity” follows closely behind, with FAHP. “Cultural Complexity” ranks third, differing between methods, while “Organizational” and “Environmental Complexity” consistently score lower, with FAHP values slightly higher. These results show varying complexity levels across dimensions. Assessing and understanding such complexities were essential toward the completion of such megaprojects.

The contribution of this study is on providing the empirical evidential knowledge for the priority over construction complexities in a developing country (Kuwait) in the Middle East.

Reverse logistics services are designed to move goods from their point of consumption to an endpoint to capture value or properly dispose of products and materials. Artificial intelligence (AI)-based reverse logistics will help Micro, Small, and medium Enterprises (MSMEs) adequately recycle and reuse the materials in the firms. This research aims to measure the adoption of AI-based reverse logistics to improve circular economy (CE) performance.

In this study, we proposed ten hypotheses using the theory of natural resource-based view and technology, organizational and environmental framework. Data are collected from 363 Indian MSMEs as they are the backbone of the Indian economy, and there is a need for digital transformation in MSMEs. A structural equation modeling approach is applied to analyze and test the hypothesis.

Nine of the ten proposed hypotheses were accepted, and one was rejected. The results revealed that the relative advantage (RA), trust (TR), top management support (TMS), environmental regulations, industry dynamism (ID), compatibility, technology readiness and government support (GS) positively relate to AI-based reverse logistics adoption. AI-based reverse logistics indicated a positive relationship with CE performance. For mediation analysis, the results revealed that RA, TR, TMS and technological readiness are complementary mediation. Still, GS, ID, organizational flexibility, environmental uncertainty and technical capability have no mediation.

The study contributed to the CE performance and AI-based reverse logistics literature. The study will help managers understand the importance of AI-based reverse logistics for improving the performance of the CE in MSMEs. This study will help firms reduce their carbon footprint and achieve sustainable development goals.

Few studies focused on CE performance, but none measured the adoption of AI-based reverse logistics to enhance MSMEs’ CE performance.

This study aims to establish an evaluation method for cross-regional major infrastructure project (CRMIP) supportability. The focus is to identify evaluation indicators from a complexity perspective and develop an evaluation model using qualitative and quantitative methods. Case studies are carried out to verify the reliability of the evaluation model, thereby providing theoretical and practical guidance for CRMIP operations and maintenance (O&M).

Guided by the idea of complexity management, the evaluation indicators of CRMIP supportability are determined through literature analysis, actual O&M experience and expert interviews. A combination of qualitative and quantitative methods, consisting of sequential relationship analysis, entropy weighting, game theory and cloud model, is developed to determine the indicator weights. Finally, the evaluation model is used to evaluate the supportability of the Hong Kong–Zhuhai–Macao Bridge (HZMB), which tests the rationality of the model and reveals its supportability level.

The results demonstrate that CRMIPs' supportability is influenced by 6 guideline-level and 18 indicator-level indicators, and the priority of the influencing factors includes “organization,” “technology,” “system,” “human resources,” “material system,” and “funding.” As for specific indicators, “organizational objectives,” “organizational structure and synergy mechanism,” and “technical systems and procedures” are critical to CRMIPs' O&M supportability. The results also indicate that the supportability level of the HZMB falls between good and excellent.

Under the guidance of complexity management thinking, this study proposes a supportability evaluation framework based on the combined weights of game theory and the cloud model. This study provides a valuable reference and scientific judgment for the health and safety of CRMIPs' O&M.

The construction industry is one of the most hazardous working environments globally. Studies reveal that wearable sensing technologies (WSTs) have practical applications in construction occupational health and safety management. In the global south, the adoption of WSTs in construction has been slow with few studies investigating the critical drivers for its adoption. The purpose of this study is to investigate the factors driving WSTs adoption in Ghana where investment in such technologies can massively enhance health and safety through effective safety monitoring.

To meet the objectives of this study, research data was drawn from 210 construction professionals. Purposive sampling technique was used to select construction professionals in Ghana and data was collected with the use of well-structured questionnaires. The study adopted the fuzzy synthetic evaluation model (FSEM) to determine the significance of the critical drivers for the adoption of WSTs.

According to the findings, perceived value, technical know-how, security, top management support, competitive pressure and trading partner readiness obtained a high model index of 4.154, 4.079, 3.895, 3.953, 3.971 and 3.969, respectively, as critical drivers for WSTs adoption in Ghana. Among the three broad factors, technological factors recorded the highest index of 3.971, followed by environmental factors and organizational factors with a model index of 3.938 and 3.916, respectively.

Theoretically, findings are consistent with studies conducted in developed countries, particularly with regard to the perceived value of WSTs as a key driver in its adoption in the construction industry. This study also contributes to the subject of WSTs adoption and, in the case of emerging countries. Practically, findings from the study can be useful to technology developers in planning strategies to promote WSTs in the global south. To enhance construction health and safety in Ghana, policymakers can draw from the findings to create conducive conditions for worker acceptance of WSTs.

Studies investigating the driving factors for WSTs adoption have mainly centered on developed countries. This study addresses this subject in Ghana where studies on WSTs application in the construction process are uncommon. It also uniquely explores the critical drivers for WSTs adoption using the FSEM.

Project complexity (PC) governs project success, but the project management literature primarily focuses on performance measures and rarely examines the complexity factors, especially for megaprojects. This paper aims to determine the most significant complexity factors for the railway megaprojects in India.

A mixed approach using the Delphi and best–worst method (BWM) helped to identify, validate and determine the most critical factors that require intervention to diminish variance from project performance.

The BWM resulted in stakeholder management, followed by organizational and technological complexity as significant complexity factors, and the varied interests of the stakeholder as the most important among the 40 subfactors.

The finding indicates the necessity for strategic, tactical and operational-level interventions to effectively manage the complexity affecting project efficiency because of the varied stakeholders. This paper will guide the project and general managers to prioritize their resources to handle complexity for effective project performance measured in terms of time, cost and quality and help them make strategic decisions. The research findings of this study are expected to help researchers and practitioners in better planning and smoother execution of projects. In addition, this study would help the researchers formulate policies and strategies for better handling of the projects.

This study adds significant value to the body of knowledge related to PC in megaprojects in developing countries. The result of the investigation underlined that nine complexity factors and seven unique subfactors, namely, the sustainable environment, timely availability of information, communication in both directions, interdepartmental dependency and coordination, design, statutory norms, site challenges, socioeconomic conditions, the tendency of staff to accept new technology and the frequent changes in the requirements of stakeholders are significant in railway megaprojects. The BWM is applied to rank the complexity factors and subfactors in the case area.

This study aims to investigate the critical success factors of digital transformation in the construction industry and identify whether the respondents' profiles influence their perceptions of critical success factors for digital transformation.

To achieve the objectives, a literature review was first conducted based on technology-organization-environment (TOE) framework. Then a questionnaire survey was carried out. A total of 86 people were surveyed in this study, mainly from the construction industry. At the level of data processing, SPSS was used for analysis. Among the main tests used were the Shapiro–Wilk test, reliability analysis, mean rank analysis, Kruskal–Wallis test and Mann–Whitney U test.

The study identified 15 critical success factors of digital transformation and found the three most important factors of digital transformation. Furthermore, respondents with different years of experience, enterprises with different sizes and different years made no difference in the perception of factors. Respondents' different occupations and types of enterprises created a bias in the perception of factors for digital transformation.

Firstly, the small sample size of the questionnaire limits the reference value of data analysis for certain groups. In addition, this study focuses broadly on construction enterprises without specifically examining different types of enterprises, thus lacking depth in its findings.

This study establishes a connection between TOE theory and the construction industry through an extensive literature review, identifying relevant factors and providing a reference for future research.

The study's results would enrich the research on digital transformation in the construction industry and provide a reference for the digital transformation of construction enterprises.

The purpose of this research is to develop a project complexity index (PCI) model using the best and worst method (BWM) to quantitatively analyze the impact of project complexities on the performance of metro rail projects.

This study employed a two-phase research methodology. The first phase identifies complexities through a literature review and expert discussions and categorizes different types of complexities in metro rail projects. In the second phase, BWM, a robust multi-criteria decision-making (MCDM) technique, was used to prioritize key complexities, and a PCI model was developed. Further, the developed PCI was validated through case studies, and sensitivity analysis was performed to check the accuracy and applicability of the developed PCI model.

The analysis revealed that location complexity exerted the most substantial influence on project performance, followed by environmental, organizational, technological and contractual complexities. Sensitivity analysis revealed the varying impacts of complexity indices on the overall project complexity.

The study's findings offer a novel approach for measuring project complexity's impact on metro rail projects. This allows stakeholders to make informed decisions, allocate resources efficiently and plan strategically.

The existing studies on project complexity identification and quantification were limited to megaprojects other than metro rail projects. Efforts to quantitatively study and analyze the impact of project complexity on metro rail projects are left unattended. The developed PCI model and its validation contribute to the field by providing a definite method to measure and manage complexity in metro rail projects.

Megaproject performance measurement (MPM) has received great attention in the project management community, but it primarily focused on the design of performance measures or frameworks. Yet, whether MPM utilization can improve megaproject performance and how project actors use MPM to improve megaproject performance is less well understood. This study aims to investigate whether and how the use of MPM can contribute to better megaproject performance.

Through the lens of the lever of control, this study conceptualizes MPM utilization as diagnostic use and interactive use. A holistic research model and related hypotheses integrating MPM use, project complexity and megaproject performance were established. The model was validated using a partial square-structural equation modeling method.

Based on 214-megaproject data collected through a questionnaire survey in China, the results show positive effects of diagnostic use and interactive use on megaproject performance. Both, however, have substitutional interaction effects. The moderating results suggest that the higher project complexity weakens the positive effects of MPM utilization on megaproject performance.

This study advances megaprojects performance measurement and management literature by validating the value of MPM utilization on performance. It also presents practical implications for project managers to improve performance by appropriate MPM utilization.

Power plant projects are very complex and encounter serious cost overruns worldwide. Their cost overrun risks are not independent but interrelated in many cases, having structural relationships among each other. The purpose of this study is, therefore, to establish the complex structural relationships of risks involved.

In total, 76 published articles from the previous literature are reviewed using the content analysis method. Three risk networks in different phases of power plant projects are depicted based on literature review and case studies. The possible methods of solving these risk networks are also discussed.

The study finds critical cost overrun risks and develops risk networks for the procurement, civil and mechanical works of power plant projects. It identifies potential models to assess cost overrun risks based on the developed risk networks. The literature review also revealed some research gaps in the cost overrun risk management of power plants and similar infrastructure projects.

This study will assist project risk managers to understand the potential risks and their relationships to prevent and mitigate cost overruns for future power plant projects. It will also facilitate decision-makers developing a risk management framework and controlling projects’ cost overruns.

The study presents conceptual risk networks in different phases of power plant projects for comprehending the root causes of cost overruns. A comparative discussion of the relevant models available in the literature is presented, where their potential applications, limitations and further improvement areas are discussed to solve the developed risk networks for modeling cost overrun risks.