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1 – 10 of 13The sustainable development of contractor organizations depends highly on bidding decision-making of projects. This current study, leveraging the risk decision-making theory…
Abstract
Purpose
The sustainable development of contractor organizations depends highly on bidding decision-making of projects. This current study, leveraging the risk decision-making theory, attempts to elucidate the process of contractors’ bid/no-bid decision-making and reveal how the process is influenced by their perception of risk. In particular, this study aims to explore the multiple mediating effects of contractors’ trust in owners and risk perception in explaining the relationship between contractual governance outlined in owners’ bidding documents and the bid/no-bid decisions.
Design/methodology/approach
A questionnaire survey was used to obtain data from the Chinese construction industry. The PLS-SEM technique was employed to analyze a dataset of 557 available questionnaires.
Findings
The findings indicate that (1) the contractual governance provided by owners’ bidding documents positively impacts contractors’ bid/no-bid decisions; (2) both risk perception and trust serve as multiple mediators in this relationship and (3) trust mediates the relationship between contractual governance and contractors’ risk perception.
Originality/value
Drawing upon the risk decision-making theory, this study proposes a multiple mediation model for understanding contractors’ bid/no-bid decision-making processes. It contributes to a better understanding of contractors’ bidding decision-making mechanisms, thereby offering theoretical guidance for contractors to make reasonable and informed risk decisions.
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Hala M.G. Amin, Rasha S. Hassan, Hebatallah Ghoneim and Amr S. Abdallah
This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals…
Abstract
Purpose
This study aims to identify and discuss influential aspects of accounting education literature in the digital era, such as key streams, themes, authors, keywords, journals, affiliations and countries. It also constructs agendas for future research.
Design/methodology/approach
The current study uses a bibliometric approach to analyze 287 studies indexed by the Scopus Database from 1982 to 2023.
Findings
The analysis reveals three themes: “the impact of emerging technologies on the accounting profession,” “the essential skills for modern accountants” and “the integration of technology into the accounting curricula.” Beyond this, the analysis points out that Macquarie University and the Queensland University of Technology were the most productive institutions. Furthermore, the leading journal was the Accounting Education Journal. The USA and Australia were leading in total citations and publications, while 2023 was the peak publishing year.
Research limitations/implications
The study acknowledges that alternative search keywords, databases and research categories may reveal unexplored relationships. The present study’s findings have crucial theoretical and practical implications for researchers in the accounting domain, higher education institutions and policymakers.
Originality/value
The study contributes to the extant accounting literature by presenting a holistic view of the impact of emerging technologies on accountants’ skills, profession and accounting curriculum, identifying gaps in the literature and proposing a research agenda.
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Selma Saraoui, Abdelghani Attar, Rahma Saraoui and Sonia Alili
The Ottoman cultural legacy in Algeria is made up of a diverse range of architectural structures. The Algerian government strategy in connection with the Ottoman old buildings is…
Abstract
Purpose
The Ottoman cultural legacy in Algeria is made up of a diverse range of architectural structures. The Algerian government strategy in connection with the Ottoman old buildings is to restore them into museums. This study will attempt to present a contrastive analysis between two old palaces being under restoration (refurbishment), and the goal is to propose a museum route by calculating the ambiance aimed at circulating the rooms by visitors.
Design/methodology/approach
The authors analyzed the architectural components of the various entities by observing in situ and taking measurements for a single case study to get a sense of the results for the mid-season (spring and fall). The configuration was next evaluated by modeling the space syntax and combining it with a simulation of daylight luminance, for the period when the authors could not make measurements on-site. The ultimate goal is to combine these findings to suggest the ideal in-route for the future museum.
Findings
This research allowed the authors to propose a museum itinerary adapted to the new vocation of the palaces, which considers the daylight as an element of composition in the spaces of circulation.
Practical implications
The paper proposes solutions to a flow management problem encountered in several similar palaces converted into museums.
Social implications
The study aims to raise questions on the museum, and to preserve such heritage from neglect by giving it a new life more adapted to the needs of the Algerian society.
Originality/value
The authors believe that this contribution will be a creative solution for issues related to the operation of palaces that have been converted into museums.
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Ahmed Hassanein and Mohamed Elmaghrabi
This study tests the proprietary cost of reporting sustainability practices. It explores how market competition impacts the reporting of corporate sustainability information…
Abstract
Purpose
This study tests the proprietary cost of reporting sustainability practices. It explores how market competition impacts the reporting of corporate sustainability information. Further, it examines whether the influence of market competition on sustainability reporting is affected by firm size.
Design/methodology/approach
It uses two samples of the UK FTSE 350 and German Frankfurt CDAX nonfinancial firms from 2010 to 2023. The sustainability reporting scores for UK and German firms are their Environmental, Social and Governance (ESG) disclosure scores based on the Bloomberg disclosure index. The Herfindahl–Hirschman index has been utilized to measure a firm’s degree of market competition.
Findings
The results reveal that reporting sustainability practices is a negative function of the degree of market competition. Specifically, companies in highly competitive industries disclose less information about their sustainability practices, suggesting that firms view sustainability reporting as a potential source of competitive disadvantage and, therefore, choose to limit such disclosures to maintain a strategic advantage over rivals. Further, the findings reveal a negative impact of market competition on sustainability reporting among small firms. However, this effect is weak or absent among medium and large firms. The results are more observable in the liberal market economy (i.e. the UK) than in the coordinated market economy (i.e. Germany).
Practical implications
It provides implications for policymakers and market participants to advocate for more significant policies that promote transparency and encourage companies to report their sustainability practices and performance, especially companies in highly competitive industries.
Originality/value
It provides the first evidence of how market competition influences corporate sustainability reporting, adding a deeper insight into another non-financial dimension of sustainability reporting. Likewise, it reflects the varying priorities of companies of different sizes in managing both competition and sustainability reporting. Besides, it is the first to explore this nexus in two distinct jurisdictions: the UK and Germany.
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Ali Hassan Ali, Tarek Zayed, Sulemana Fatoama Abdulai and Roy Dong Wang
This study aims to explore the tower crane safety factors (TCSFs) that influence tower crane safe operations (TCSOs) in modular integrated construction (MiC). It evaluates how the…
Abstract
Purpose
This study aims to explore the tower crane safety factors (TCSFs) that influence tower crane safe operations (TCSOs) in modular integrated construction (MiC). It evaluates how the adoption of these factors contributes to achieving TCSOs and promoting sustainable practices (SPs) within MiC.
Design/methodology/approach
To achieve this aim, the study employed a systematic search to ensure a comprehensive collection of variables. Additionally, it conducted a questionnaire survey involving professionals and utilized a brainstorming technique to categorize the different variables. Finally, partial least squares structural equation modeling (PLS-SEM) was employed to test the relationship between TCSOs and SPs.
Findings
The results of measurement models indicated strong convergent and discriminant validity, with each observed variable correlating well with its latent variable. Moreover, a significant positive correlation between TCSOs and SPs was evidenced by a path coefficient (β = 0.755) and a p-value of <0.05. Lastly, the structural model revealed that the independent variables strongly influence the dependent variable (i.e. SPs) by 57%, underscoring safety's pivotal role in advancing sustainability within MiC projects. These findings provide empirical evidence that improving tower crane safety can directly enhance sustainable practices, offering a dual benefit of increased safety and sustainability for the construction sector.
Originality/value
This study makes a unique and previously undiscovered contribution to the field by identifying the TCSFs in MiC and employing a novel approach by utilizing PLS-SEM to create a unique mathematical model. It offers valuable insights into the relationship between TCSFs, TCSOs and SPs, thus contributing to methodological advancements within Safety Science and providing a foundation for future research and practical implementation in the construction industry.
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Neda Kiani Mavi, Kerry Brown, Richard Glenn Fulford and Mark Goh
Evaluating project success within the construction industry presents challenges due to the unique characteristics of the sector, the complexity of projects, and the involvement of…
Abstract
Purpose
Evaluating project success within the construction industry presents challenges due to the unique characteristics of the sector, the complexity of projects, and the involvement of diverse stakeholders. Conducting a bibliometric analysis, this paper aims to unravel the major research themes and methodologies utilised by researchers in studying the critical success criteria for construction projects, as well as extracting these success criteria.
Design/methodology/approach
The researchers systematically searched and screened 95 papers from Scopus and Web of Science (WoS) databases. This study conducted research focus parallelship network (RFPN) analysis and keywords co-occurrence network (KCON) analysis using BibExcel and Gephi to cluster the papers, illuminate the relationships among keywords within each cluster, and identify the primary research directions.
Findings
Using the RFPN analysis, this study classified the papers into three distinct clusters: infrastructure and public projects success, risk and knowledge management, and contractors and procurement management. Statistical techniques such as structural equation modelling (SEM) and multi-criteria decision-making methods such as analytic hierarchy process (AHP) have been used to analyse project success in the construction industry.
Research limitations/implications
Considering the intensified demand for streamlined digital interactions and the increasing emphasis on sustainability and safety performance, construction companies are recommended to allocate greater investments toward the automation and digitisation of their products and processes. Prioritising modular construction and embracing transformative technologies alongside data science is crucial for enabling well-informed decision-making, and enhancing project success.
Originality/value
This study contributes to the existing body of knowledge by conducting a quantitative and systematic evaluation of the literature on project success criteria in the construction industry and uncovering key research areas. It addresses the pressing need to understand the complexities of construction projects amidst evolving industry dynamics and emerging disruptions. Moreover, by highlighting the implications of digital innovations and modular construction, this study urges deeper exploration into their impact on project performance and stakeholder satisfaction. This research sets a comprehensive framework for investigating the interplay between project complexity, technological advancements, and sustainable practices in the construction sector, paving the way for strategic advancements in the field.
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Pooja Tripathi and Yash Kumar Mittal
The unique nature, complicated design, hazardous activities and complex work environment involved in the high-rise construction projects constitute significant risks worldwide. In…
Abstract
Purpose
The unique nature, complicated design, hazardous activities and complex work environment involved in the high-rise construction projects constitute significant risks worldwide. In the Indian context, construction safety management in high-rise construction projects is crucial due to the presence of significant occupational risks and hazards at the workplace. Occupational hazards lead to accidents that severely affect human health and result in substantial financial losses.
Design/methodology/approach
The study aims to present a hybrid risk assessment method (RAM) and the technique for order of preference by similarity to ideal solution (TOPSIS) method to detect and evaluate occupational risks in different construction activities through a questionnaire survey approach.
Findings
Aroundsix types of construction activities and corresponding ten risks are identified and evaluated during the study. Based on the calculation of risk scores, the findings imply that “roof work activities,” “finishing work,” “mechanical, electrical and plumbing work (MEP)” are hazardous construction activities, while, among the corresponding ten risks, “workers falling from height” is the most prominent risk among the majority of activities. Other risks include “risk due to fire and electric accidents” and “struck by falling objects,” which are the major risks in high-rise construction projects.
Originality/value
Theoriginality of the paper lies in its activity-based risk assessment and ranking of hazards in high-rise construction projects. By integrating theoretical insights with practical applications, the study attempts to enhance occupational safety and reduce accidents on construction sites, thereby significantly contributing to both academia and industry practices.
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Isaac Tetteh Charnor and Evelyn Kukuwa Quartey
Electronic procurement has received primacy as one of the significant reforms to help fight corruption and inefficiencies in the public sector across countries. The purpose of…
Abstract
Purpose
Electronic procurement has received primacy as one of the significant reforms to help fight corruption and inefficiencies in the public sector across countries. The purpose of this paper is to examine the effect of electronic procurement adoption on procurement performance. Additionally, the paper examines the moderating role of institutional quality in the relationship between electronic procurement and procurement performance.
Design/methodology/approach
The study applied an explanatory design and a quantitative research approach. Also, the study relied on UTAUT and institutional theory to develop a test research model using 121 responses from public entities in Ghana. Hypothesised paths were investigated using structural equation modelling.
Findings
The findings revealed that electronic procurement adoption positively and significantly affects procurement performance. Also, the findings indicated that institutional quality positively and significantly affects electronic procurement adoption and procurement performance, respectively. Lastly, the findings proved that institutional quality moderates the relationship between electronic procurement adoption and procurement performance.
Research limitations/implications
The study focused on public procurement entities in the Greater Accra Region – Ghana. The study contributes to adopting electronic procurement, institutional quality, and procurement performance literature. The study also extends the UTAUT and the institutional theory to African public entities. The study reechoes the importance of institutional quality in developing economies to enhance electronic procurement adoption.
Originality/value
To the best of the researcher’s knowledge, this is the first study that examines the moderating role of institutional quality in the relationship between electronic procurement adoption and procurement performance.
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Richard Kadan, Temitope Seun Omotayo, Prince Boateng, Gabriel Nani and Mark Wilson
This study aimed to address a gap in subcontractor management by focusing on previously unexplored complexities surrounding subcontractor management in developing countries. While…
Abstract
Purpose
This study aimed to address a gap in subcontractor management by focusing on previously unexplored complexities surrounding subcontractor management in developing countries. While past studies concentrated on selection and relationships, this study delved into how effective subcontractor management impacts project success.
Design/methodology/approach
This study used the Bayesian Network analysis approach, through a meticulously developed questionnaire survey refined through a piloting stage involving experienced industry professionals. The survey was ultimately distributed among participants based in Accra, Ghana, resulting in a response rate of approximately 63%.
Findings
The research identified diverse components contributing to subcontractor disruptions, highlighted the necessity of a clear regulatory framework, emphasized the impact of financial and leadership assessments on performance, and underscored the crucial role of main contractors in Integrated Project and Labour Cost Management with Subcontractor Oversight and Coordination.
Originality/value
Previous studies have not considered the challenges subcontractors face in projects. This investigation bridges this gap from multiple perspectives, using Bayesian network analysis to enhance subcontractor management, thereby contributing to the successful completion of construction projects.
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Matthew Ikuabe, Clinton Ohis Aigbavboa, Chimay Anumba and Ayodeji Emmanuel Oke
The quest for improved facilities management (FM) delivery is receiving immense focus through the incorporation of innovative technologies such as cyber-physical systems (CPS)…
Abstract
Purpose
The quest for improved facilities management (FM) delivery is receiving immense focus through the incorporation of innovative technologies such as cyber-physical systems (CPS). The system’s high computational capabilities can aid in the abatement of some of the challenges plaguing FM functions. However, the requisite ingredients for the uptake of the system for FM have still not gained scholarly attention. Because performance measurement is a vital index in determining the outcome of FM methods, this study aims to investigate the influence of performance measurement indicators that are influential to the uptake of CPS for delivering FM functions.
Design/methodology/approach
A qualitative technique was adopted using the Delphi technique. The panel of experts for the study was selected through a well-defined process based on stipulated criteria. The experts gave their opinions in two rounds before consensus was attained on the identified performance measurement indicators, whereas methods of data analysis were measures of central tendency, inter-quartile deviation and Mann–Whitney U test.
Findings
Results from this study showed that 11 of the performance indicators were of very high significance in the determination of the uptake of CPS for FM functions, whereas 5 of the indicators were proven to be of high significance. Furthermore, there was no statistical difference in the opinions of the experts based on their affiliation with academic institutions and professional practice.
Practical implications
The findings of this study contribute practically by aiding policymakers, facility managers and relevant stakeholders with the vital knowledge of delivery mandates for efficient FM services that can spur the uptake of digital technologies such as CPS.
Originality/value
This study contributes to the body of knowledge as it unveils a roadmap of the expected performance output and its accompanying evaluation that would drive the adoption of a promising technology such as CPS in the delivery of FM tasks.
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