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Environmental risks (ERs) are critical to any highway construction project (HCP). One of the main contracting parties responsible for ERs is the contractor. Hence, it has been crucial to look into ways to control ERs in HCPs from the contractor’s perspective. This study aims to investigate how ERs can be managed in HCP in Sri Lanka.

A quantitative research approach with three rounds of Delphi was used. Statistical techniques were used to analyse and validate the ERs, the parties to whom the risks were to be allocated, and risk management measures identified from the empirical data collection.

The study reveals the 11 most significant ERs for HCP. Further, the most significant ERs in HCP were mainly found to be the responsibility of contractors in Sri Lanka. Twenty-four most appropriate risk response measures were determined; 13 were found to be common measures that could be used to manage two or more risks, while the remaining 11 were unique to specific risks.

Overall, this research determines the most significant ERs in HCP, the best risk allocation among the parties and appropriate risk-handling strategies and measures for each significant ERs. Additionally, the study addresses the demand for ERs management in HCP.

Coastal land reclamation (CLR) projects have become an effective solution for population growth while creating new market areas and expanding revenue streams. Although a few studies have been conducted on risk management in CLR projects, they had very little prioritisation on financial and economic risk management. Thus, this study aims to manage the financial and economic risks of CLR projects.

A quantitative research approach consisting of three Delphi rounds was adopted for this study. The findings of this study were analysed and validated using statistical tools.

This study identified 13 significant financial and economic risk factors in CLR projects, among which poor quality of the sand and soil, delays in making payments, unpredictability of the safety and security of the country and high dredging volumes were the most significant. Most of these risks have to be borne by the client and the contractor. Conducting environmental impact studies, following quality control procedures and increasing social awareness are significant strategies to handle the financial and economic risks of CLR projects.

This study addresses the literature gap pertaining to financial and economic risk management in CLR projects by identifying its overall process, including the identification of significant financial and economic risks based on the severity levels; risk allocation among the client, contractor and consultant; and suitable risk handling strategies for each significant financial and economic risk factor. Moreover, the findings of this study can be used to effectively deal with financial and economic risks in CLR projects while raising society’s awareness.

The study critically evaluates the theory of International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Using the extensive structured review of literature using the Scopus database tool, the study reviewed 79 articles, and in particular the topic-related 57 articles were analysed. Nine journals contribute to 51% of articles (29 of 57 articles). In particular, the three journals published 15 articles: Critical Perspectives on Accounting (7), Accounting, Organizations and Society (4), and Journal of Applied Accounting Research (4). In total, 83% (47 of 57) of the articles were published 2009–2018. A total of 1,168 citations were found from 45 articles since 12 articles were without citations. The highest cited authors were Ball (2006) – 410 citations, Kothari, Ramanna, and Skinner (2010) – 135 citations, and Napier (1989) – 85 citations. In particular, five theories have been used widely: institutional theory (13), accounting theory (6), agency theory (3), positive accounting theory (3), and process theory (2). Future studies’ focus could be on theory implications in IFRS adoption/implementation studies in a country or a group of countries’ experience. Future studies could also focus on various theories rather depending on a single theory (i.e. institutional theory).

One prominent force behind sustainable growth is the growth of smart cities. Governments worldwide are beginning to concentrate on the Smart City System (SCS) towards a sustainable future. The construction sector plays a significant role in the development projects for smart cities. Hence, paying attention to research initiatives for smart cities is necessary because of the need for cooperation between the construction industry and SCS in developing countries. The purpose of this study is to explore the impact of the SCS on the construction industry in Sri Lanka.

This study used a mixed approach comprising a series of expert interviews and two rounds of a questionnaire survey. Content and statistical analyses were used to analyse and validate the empirical data collected during the study.

The five most significant smart city elements affecting the construction industry were identified: technology and information technology infrastructure, environment, people, economy and governance, along with 15 significant enablers and 17 significant barriers of those smart city elements. Further, 18 significant strategies that can be adopted to overcome the barriers and enhance the enablers of those smart city elements were identified.

This study’s findings reveal that the synergy between the construction industry and the SCS would be a valuable reference for future studies in similar contexts. The construction industry in Sri Lanka will also benefit from the study findings, as the findings would help to improve the link between construction and smart cities. This study significantly benefits the society by revealing cost-effective ways to accelerate construction processes and develop cities sustainably.

This paper uses a stakeholder approach to examine how the role of accounting and the status of accountants changed over a 30 year period (1970 to 2000) in a major Australian government trading enterprise. Data are gathered from semi‐structured interviews with organizational participants and documentation. The study provides support for the importance of stakeholders in shaping organizational processes and practices, including accounting practices, and for the effects of changes in stakeholder constituency and agenda on such practices. The study also provides evidence of the roles accounting and accountants may play in implementing a stakeholder agenda, including both instrumental and symbolic roles, and how the status of accountants may rise and fall commensurate with those roles.

The morphology of a building describes its outline and influences its architectural aesthetics and the cost directly. However, the literature on the impact of morphology on the aesthetics and cost of urban detached residential buildings is scarce. Thus, this study is significant because its aim was to identify the critical building morphology factors and the relationship that each of them maintains with the cost and aesthetics of urban detached residential buildings.

The multi-method qualitative approach was used to collect the required empirical data through interviews and case studies and to identify the effect of the morphology factors on the aesthetics and construction cost of urban residences in Sri Lanka, respectively. The collected data were analyzed using manual content analysis and descriptive statistics.

The study findings revealed that the morphology factors such as the roof and circulation spaces, open spaces and voids have a high impact on both the building cost and aesthetics. These findings will assist building designers in making effective design decisions on building costs and aesthetics so that a successful design outcome satisfying both the clients and design team could be obtained.

Although morphology has an impact on the cost and aesthetic of buildings, literature on the subject is scarce. Thus, this study is significant in that it aimed at identifying the significant building morphology factors in urban detached residential buildings and identifying their relationship with the cost and aesthetic of those buildings.