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Because of the importance and potential usefulness of construction market statistics to firms and government, consistency between different sources of data is examined with a view to building a predictive model of construction output using construction data alone. However, a comparison of Department of Trade and Industry (DTI) and Office for National Statistics (ONS) series shows that the correlation coefcient (used as a measure of consistency) of the DTI output and DTI orders data and the correlation coefficient of the DTI output and ONS output data are low. It is not possible to derive a predictive model of DTI output based on DTI orders data alone. The question arises whether or not an alternative independent source of data may be used to predict DTI output data. Independent data produced by Emap Glenigan (EG), based on planning applications, potentially offers such a source of information. The EG data records the value of planning applications and their planned start and finish dates. However, as this data is ex ante and is not correlated with DTI output it is not possible to use this data to describe the volume of actual construction output. Nor is it possible to use the EG planning data to predict DTI construc‐tion orders data. Further consideration of the issues raised reveal that it is not practically possible to develop a consistent predictive model of construction output using construction statistics gathered at different stages in the development process.

This study investigates and explores the needs and demands of Malaysian local authority taxpayers for financial information published by Malaysian local authorities. The study found, in the absence of standard financial reporting requirements placed on these authorities, a large expectation gap between the needs and demands of local taxpayers and the financial reporting practices adopted by Malaysian local authorities. Based on a sample of 305 local taxpayers in three local authorities studied, the results reveal that a significant percentage of taxpayers who expressed interest in reading the annual financial accounts of these authorities had a general desire for more financial information. The results also reveal that there are statistically significant differences in terms of taxpayers’ willingness to pay local tax demands between local authorities with high local tax arrears and local authorities with medium and low local tax arrears if such financial information were to be provided.

Cash flow forecasting is an indispensable tool for construction companies, and is essential for the survival of any contractor at all stages of the work. A simple and fast technique of forecasting cash flow accurately is required, considering the short time available and the associated cost. Seeks to examine this issue.

The paper argues that instead of producing an S‐curve that is based on historical projects combined (state‐of‐the‐art is based on classifying projects into groups and producing a standard curve for each group simply by fitting one curve into the historical data), here the attempt is to produce an individual S‐curve for an individual project. A sample of data from 50 projects was collected and 20 criteria were identified to classify these projects. Using the most influential criteria, a multiple linear regression model was created to forecast the programme of works and hence the S‐curves. A further six projects were used to validate and test the model.

The results of the model developed in this paper were compared with previous models and evaluated. It is concluded that the model produced more accurate results than existing value and cost models.

The paper proposes an alternative and novel approach to the development of standard value and cost commitment S‐curves. This approach is based on a multiple linear regression model of the programmes of works.

The purpose of this paper is to present a novel hybrid fuzzy-system dynamics (SD) approach for the quantification of the impacts of construction claims.

The most significant claims affecting a project are identified. The various factors affecting the impacts of claims are identified. Then, the qualitative model of construction claims is constructed considering the complex inter-related structure of the influencing factors. The mathematical relationships among the variables are determined and the quantitative model of claims is built. Finally, fuzzy logic is integrated into the proposed model to take into account the existing uncertainties.

To show the capabilities of the proposed simulation model, it is implemented on a real project and the impacts of the identified claims on the project cost are quantified. It is shown that the external interactions among different claims can intensify their overall impact.

Identification of interactions among various influencing factors is not an easy job when there are a large number of claims in a project. Well-qualified experts and the existence of historical data may limit the application of the proposed method in projects with limited data and/or qualified experts.

The proposed hybrid fuzzy-SD approach provides a practical and flexible tool that can be used in various construction projects to assess the cost impacts of construction claims taking into account their complex interactions. Using the proposed method, the accuracy of achieved results is increased compared to conventional methods that are used for the quantification of claims since the complex inter-related structure of influencing factors and the claims interactions are taken into account. One of the capabilities of the proposed hybrid fuzzy-SD method is its flexibility. Depending on the type of contract and the parties involved in the project, the proposed hybrid fuzzy-SD method can be used during different stages of the project life cycle to model and quantify claims.

The proposed approach may present a flexible and robust method for quantification of construction claims. The novelty aspects of this paper are as follows: the extensively complex structure of claims arising from both internal and external interactions is accounted for using SD. The existing uncertainties affecting the impacts of a claim are taken into account.

This paper aims to examine stakeholders’ expectations of accountability in non-profit organisations (NPOs) in general, and State Islamic Religious Councils (SIRCs) in particular.

An online survey was used to collect data, which was then analysed descriptively. Furthermore, the differences between stakeholder groups were evaluated using the Mann–Whitney and Kruskal–Wallis tests.

The findings indicate that NPOs generally and SIRCs specifically need to clarify the meaning of accountability to meet the expectations of their stakeholders, especially the public, and to address accountability inquiries.

The research method was a limitation of this study. The data was collected using a survey. Generally, surveys contain restricted numbers and types of questions that the authors have outlined. Consequently, respondents might be constrained in their choice of how they perceive accountability. So, surveys used to collect respondents’ opinions may have an adverse effect on their responses. In addition, a number of respondents may also give superficial answers, particularly if they are required to answer a number of questions over a long period of time. Finally, the data collected using surveys might show what respondents think about accountability, but they do not show the actual practice.

Owing the highest accountability to the Board of Directors is akin to the practices of corporations. The findings of this study could assist their top officials to understand the accountability chain within SIRCs. This is consistent with the findings regarding accountability within SIRCs, whereby they perceived that they are responsible to their board for performance. Therefore, this should encourage the reporting of performance to both internal and external stakeholders.

Overall, perceptions on accountability are an ongoing debate, and they depend on the role of the organisation and expectations of stakeholders. Identifying a clear accountability chain is essential to develop the best reporting practices for SIRCs. The paper contributes to the literature by addressing two questions on accountability for NPOs: to whom and for what.

Accounting practitioners and educators agree that effective oral and written communication skills are essential to success in the accounting profession. Despite numerous initiatives to improve accounting majors’ communication skills, many students remain deficient in this area. Communication literature suggests that one factor rendering these initiatives ineffective is communication apprehension (CA). There is general agreement that accounting students around the globe have higher levels of CA than other majors. Therefore, accounting educators interested in improving students’ communication skills need to be aware of the dimensions and implications of CA. This chapter provides a review of the relevant literature on CA, with a focus on CA in accounting majors. It also presents intervention techniques for use in the classroom and makes suggestions for future research.

The aim of this paper is to examine the extent of financial information made available by public administrations on their web sites and to discover whether this communications policy is influenced by the context in which the public entity operates.

The study took as its reference the prior literature and distinguished three dimensions – information content, qualitative characteristics of information and accessibility – which were converted into a disclosure index that was used to assess government web sites. A multivariable linear regression analysis was performed in search of a relationship between seven external factors and the provision of public financial information online.

The empirical research revealed that the sample municipalities were not fully aware of the potential importance of the internet in enabling the achievement of e‐democracy initiatives as a tool of new public management. The factors previously found to be important in paper‐based reporting seem to have no influence on the public disclosure of financial information on the internet. Only the cost of debt and access to the internet in households seem to be relevant factors in the degree of financial information transparency achieved via the internet.

The good practices by greater online public financial transparency could improve the image of governments and the confidence of citizens.

This paper tries to encourage a benchmarking process disseminating best practices in online government financial information and identifying the key variables that promote this process.

This paper presents recently published resources on library instruction and information literacy, providing an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts.

This paper introduces and annotates English-language periodical articles, monographs, dissertations, reports and other materials on library instruction and information literacy published in 2020.

The paper provides a brief description of all 440 sources and highlights sources that contain unique or significant scholarly contributions.

The information may be used by librarians, researchers and anyone interested in a quick and comprehensive reference to literature on library instruction and information literacy.

Generation Z is deemed to be digital native and has been attracting the attention of many companies when developing digital strategies to understand their consumption behaviour and their expectations in the workplace. Although research is progressing in relation to understanding Generation Z’s attributes, very little is known in the context of the United Arab Emirates (UAE) where a total of 1.4 million individuals who are part of this generation are located. This chapter aims to provide an overview of Generation Z in the UAE, their needs, characteristics, and preferences to enable companies to offer them targeted products and services and a suitable workplace which in turn will positively impact organisational performance. The findings suggest that Generation Z in the UAE has five main characteristics. They are (1) digital natives; (2) highly influenced by social influencers; (3) risk averse; (4) emotionally mature; and (5) highly involved in political debates. Accordingly, we outline directions for future research on Generation Z consumers and managerial implications for employers, retailers, and shopping malls operating in the UAE.