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Employee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs), the current investigation delves into the influence of participative budgeting on managerial performance. Drawing upon goal-setting theory, this study discerns budget goal commitment as a mediating variable while also examining directive leadership as a moderator in the dynamics of this association.

The current study used partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4.0. 373 questionnaires were collected from managers in Iraqi public universities, with 58.37% responding.

The findings show that budget goal commitment partially mediates the connection between budget participation and managerial performance. Furthermore, the results showed that directive leadership increases the positive associations between budget goal commitment and managerial performance.

This study expands the existing literature by shedding light on the mediating role of budget goal commitment and the moderating influence of directive leadership. It also enriches the discourse in management accounting by providing a more elucidation of how employee involvement in the budgeting process enhances managerial performance.

The paper clarifies research gaps and future directions in building information modeling (BIM) research by analyzing research trends and publication patterns. It aims to (1) systematically categorize the vast array of BIM literature into coherent main topics, (2) identify the most and least explored areas and (3) propose directions for future research based on identified research gaps.

This study uses the Latent Dirichlet Allocation (LDA) method to manage large datasets and uncover hidden patterns in academic journals and conference articles. To clarify the scholarly focus, the main topics in BIM research are categorized into three groups: (1) primary areas of focus, (2) moderately explored topics and (3) least investigated topics.

The findings revealed 10 main topics (MTs) and 57 subtopics (STs), identifying key areas such as project design and management (20%), innovative construction technology (14%) and sustainable construction/life cycle management (14%). Conversely, it also highlighted underexplored areas like Facility/safety management and urban data development, suitable for future research.

While this work provides a structured overview of the BIM domain, it reveals opportunities for further exploring the complexity of the interrelation among interdisciplinary topics.

The novelty of this study is its extensive scope, analyzing over fifteen thousand BIM articles from 2013 to 2023, which significantly expands the literature scale previously reviewed. This comprehensive approach maps BIM research trends and gaps and also shows the hierarchical trend line of publications in each main topic, setting a benchmark for future studies.