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1 – 4 of 4Muhammad Ayat, Sheheryar Mohsin Qureshi, Malikah and Changwook Kang
The purpose of this study is to investigate the impact of Corona Virus Disease 2019 (COVID-19) on the outcome of construction projects and explore the moderating effects of…
Abstract
Purpose
The purpose of this study is to investigate the impact of Corona Virus Disease 2019 (COVID-19) on the outcome of construction projects and explore the moderating effects of emerging technologies on the relationship between COVID-19 and construction project outcomes.
Design/methodology/approach
Data for the study was collected through a Web-based, semistructured questionnaire. The responses of 62 construction practitioners were analyzed using a hierarchical linear regression model. The model consists of 16 independent variables, three control variables (organization size, organization type and project size), one moderator (adoption level of emerging technologies) and three dependent variables (project time, project cost and project quality).
Findings
The study confirms the negative significant impact of the COVID-19 pandemic on the performance of construction projects. It also identifies the significant moderating effects of emerging technologies in mitigating the impact of COVID-19 on construction projects. Further, it shows a significant increase in the application of emerging technologies in construction projects during the COVID-19 pandemic. Based on the findings related to the moderating impact of the technology, this study provides a clear set of recommendations for construction firms, public sector and research community in combating the unavoidable situation similar to the COVID-19 pandemic in the future.
Originality/value
To the best of the authors’ knowledge, this is the first study to identify the moderating role of technology on the impact of COVID-19 on the performance of the construction sector in Pakistan. The findings can also be used for the construction sectors of other developing countries.
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This study aims to deepen our understanding of how conventional technologies and robust accounting education standards can impact the effectiveness of green accounting practices…
Abstract
Purpose
This study aims to deepen our understanding of how conventional technologies and robust accounting education standards can impact the effectiveness of green accounting practices in enhancing firm performance. To achieve this, the paper explores the moderating effects of artificial intelligence (AI) and accounting education quality on the relationship between green accounting and firm performance.
Design/methodology/approach
Using generalized method of moments estimation, this research uses a comprehensive dataset comprising 32,680 firm-year observations of listed companies from ten prominent countries – Canada, the UK, the USA, China, France, Germany, India, Japan, South Korea and Italy – over the period from 2012 to 2022. These countries, selected based on their high gross domestic product rankings as reported by the International Monetary Fund, ensure a diverse representation of economic strengths and capture a wide range of green accounting practices.
Findings
The study shows that green accounting practices positively impact current firm performance. Country-level AI positively moderates this relationship, suggesting that advanced AI infrastructure enhances the benefits of green accounting through improved data accuracy and decision-making. However, country-level accountancy education quality negatively moderates the relationship, indicating that stringent implementation of green accounting standards in these regions may introduce complexities and costs that reduce firm performance.
Practical implications
Integrating AI enhances data processing, predictive analytics and decision-making, improving green accounting effectiveness. High-quality accounting education ensures accurate reporting and greater transparency. These insights, when applied, can empower businesses to optimize sustainability strategies, assist policymakers in developing targeted regulations and guide educators in preparing accountants for the evolving demands of green accounting.
Originality/value
To the best of the authors’ knowledge, this study is the first to explore the combined moderating effects of AI and accounting education quality on the relationship between green accounting and firm performance. By highlighting the synergistic role of digital innovation and robust educational standards, this research offers novel insights into how these factors can enhance the effectiveness of green accounting practices and improve financial outcomes.
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Zahid Iqbal, Muhammad Akram and Zia Ur Rehman Rao
This study aims to investigate the relationship between bank policy-related practices and green financing sustainability in Pakistan. The study uses a mediating-moderation…
Abstract
Purpose
This study aims to investigate the relationship between bank policy-related practices and green financing sustainability in Pakistan. The study uses a mediating-moderation analysis to examine how the influence of bank policies on green financing sustainability is mediated by green banking activities and moderated by the employees’ green value and green knowledge sharing.
Design/methodology/approach
In this study, a structural questionnaire was used to gather data from Pakistani bank personnel through stratified sampling. A two-stage structural equation modelling approach was used in this investigation. The measuring scale’s validity and reliability are assessed using the measure model. A structural model was used to ascertain the connection between the underpinning constructs.
Findings
This study found a positive significant effect on bank employed related practices on green banking activities, besides the mediate role of green banking activities between the bank policies-related practices and green financing. In addition, this study also found the moderating role of employees’ green value and green knowledge sharing on the relationship of bank policies-related practices and green banking activities as well as green banking activities and green financing, respectively.
Originality/value
As environmental sustainability becomes more and more important on a worldwide scale; the study looks into the ways that financial institutions may become more environmentally conscious and help create a more sustainable future. To shed light on the ways in which financial institutions can be crucial in advancing green sustainability in an emerging economy such as Pakistan, this study used sophisticated statistical tools.
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David Díaz Jiménez, José Luis López Ruiz, Jesús González Lama and Ángeles Verdejo Espinosa
The main objective of the study is to address the lack of sustainability assessments of smart connected health systems in the academic literature by presenting an assessment model…
Abstract
Purpose
The main objective of the study is to address the lack of sustainability assessments of smart connected health systems in the academic literature by presenting an assessment model to determine the alignment of these systems with the 17 Sustainable Development Goals (SDGs) proposed in the 2030 Agenda.
Design/methodology/approach
An evaluation model based on decision analysis is proposed that includes three phases: alignment framework, information gathering and assessment. This model measures the alignment of the connected health system with each of the 17 SDGs, identifying the goals and criteria associated with each SDG that the system achieves to satisfy.
Findings
The analysis reveals that the system has achieved more than 24% of the targets among the 17 SDGs. In addition, it identifies four sustainability challenges that the system potentially addresses in relation to the SDGs, providing valuable guidance for researchers and practitioners interested in sustainable health technology development.
Practical implications
The study's results have significant implications for policymakers and stakeholders in the health and technology sectors.
Originality/value
The originality of this study lies in its comprehensive approach to assessing the sustainability of connected health systems in the context of the SDGs, filling an important gap in the existing literature.
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