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This study investigates taxpayers’ perception to the Jordanian tax system efficiency according to the perspective of Keynes. Its main purpose is to determine whether taxpayers perceive the Jordanian tax system as efficient, enough to influence taxpayers’ patterns of behavior, or inefficient and just used to collect revenue by the government. A self‐administered questionnaire is used to collect the primary data of the study, in order to measure the economical and socio‐cultural efficiency of the system. A convenience sample consisting of 175 respondents was selected to survey how taxpayers perceive the Jordanian tax system efficiency. The t‐test is used as a decision criterion for the acceptance or rejection of the hypotheses. Correlation analysis is also used to support the findings of the study. The study finds that taxpayers perceive the Jordanian tax system as efficient, and they perceive that the tax system is intentionally used to influence their behavior.

The objective of this study is to know how income taxpayers perceive the Jordanian income tax fairness and to determine the degree of income taxpayers’ compliance in Jordan. Moreover, the study aims to investigate the effect of income tax fairness on taxpayers’ compliance degree in Jordan. An empirical survey using self‐administered questionnaire has been carried out to achieve the objectives of this study. The survey included 275 respondents among income taxpayers in Jordan, but just 246 copies were received. Based on the revision of the literature framework, and in order to achieve the above‐mentioned objectives, eight hypotheses were developed and tested using t‐test through the methods of “one sample t‐test”, and “simple linear regression”. The study reveals that income taxpayers in Jordan perceive the Jordanian income tax as fair. The study also reveals that there is a high degree of income taxpayers’ compliance in Jordan. Moreover, the study concludes that income tax fairness affects income taxpayers’ compliance, but tax fairness alone doesn’t interpret all the change that occurs in taxpayers’ compliance issue.

This paper aims to offer a wider examination of the research concerning entrepreneurship characteristics in the Middle East and North Africa (MENA) region via a review of recent studies relevant to this topic. Research publications concerning entrepreneurship within the MENA region evidence growing interest in this field of study, with the potential to boost and drive future economic development and growth. This focus within entrepreneurship research is because of the economic development in the region, which is becoming increasingly important for policymakers and businesses.

The author performed a systematic literature review to produce robust information about entrepreneurship in the MENA region, followed by a thematic analysis to identify key research themes within each category.

Despite the growth in entrepreneurship research in the MENA region, research on certain factors is lacking. An analysis of 271 studies published between 2009 and 2019 identifies 9 main research categories, within which 30 themes have attracted significant academic attention. Female entrepreneurship and gender, youth entrepreneurship and entrepreneurship behaviour and orientation are the three key categories influencing perspectives on entrepreneurship in the MENA region. This study highlights research gaps and provides recommendations to guide future research on the sustainable development of entrepreneurship in the MENA region.

This paper highlights trends in entrepreneurship research amongst scholars within the MENA region and suggests paths for future research efforts.

The purpose of this paper is to perform a quantitative analysis of the literature in order to determine the main causes of delay in construction projects.

A set of 47 articles from the literature were analyzed, yielding 1,057 different causes of delay. In order to analyze and compare the main causes of delay, their degree of impact was studied statistically. Next, a mention count method was used to determine the primary causes of construction project delays and through the use of Pareto diagrams, the main causes of delays in construction projects were determined.

It was determined that the three main causes of construction project delay are problems that occur during execution, administrative problems and labor conflicts; together they account for almost 80 percent of the causes found in the literature. Moreover, it was deduced that problems during execution are based on unpredictable events, while administrative problems are rooted in poor cash flow management. In addition, seven sub-groups of delay causes were identified as being major due to the number of mentions detected. These were “Changes during construction,” “Poor construction management,” “Construction errors,” “Economic/Financial,” “Conflict/Relationship” and “Lack of experience.”

This study provides a unique classification method, which was successfully validated, for the causes of construction project delay. Thanks to the classification, designers may use this information as a starting point for designing future construction projects, thereby minimizing the appearance of unforeseen events during construction. Moreover, the results of this study will help project managers be aware of the possible causes of delay that may affect their construction projects. This understanding can help them identify potential risks in the initial phases of the project and allow decisions to be made early before problems arise or the consequences of the deviations become irreparable. The results can also serve as input for the development of future management improvement methodologies that are aimed at reducing costs and ensuring that deadlines are met.

Identifying the factors and causes of the delays will allow mitigation actions to be taken in order to avoid delays, which will ultimately allow homes, schools, hospitals and other necessary infrastructure to be delivered on time or even before the planned date.

This study provides a unique classification method that was successfully validated. Thanks to the classification, designers may use this information as a starting point for designing future construction projects, thereby minimizing unforeseen events during construction.

The construction industry is facing an enormous number of challenges due to continuous advancements in construction technologies and techniques. Hence, construction management theories have to confront critical newly issues concerning market globalization and construction innovations. The key factor to address these challenges is to ameliorate the competitive abilities of the competing construction firms. In this context, measuring competitiveness of construction firms is an efficacious approach to amplify their competitive growth and profitability. To this end, the purpose of this research paper is to design a three-tier multi-criteria decision making model for competitiveness assessment and benchmarking of construction companies, meanwhile tackling a wide range of essential factors and attributes that covers broad aspects of the present competitive market.

In the first tier, four new pillars (4P) of competitiveness assessment are introduced for construction firms, namely, organization performance, project performance, environment and client and innovation and development. These pillars are able to aid in construction firms’ management on both long and short term basis. Hence, 21 key competitive factors and eighty key competitive criteria are identified, incorporated and analyzed in this research study. The second tier encapsulates carrying out a questionnaire survey in the Canadian and Vietnamese market to garner two main sets of information. The first set of information incorporates responses of the pairwise comparisons between competitiveness factors and criteria. The second set involves gathering utility scores pertinent to each competitiveness criteria. The developed model then leverages the use of analytical hierarchy process to scrutinize the relative importance priorities of competitiveness factors and criteria. The third tier of the developed model encompasses the use of multi-attribute utility theory to compute competitiveness scores for construction companies through blending criteria’ relative importance weights alongside their respective utility functions. In addition, the third tier comprises conducting a sensitivity analysis to derive the most important criteria influencing the overall competitiveness of construction companies. The developed model is tested and validated using three case studies; one construction company from Canada and two construction companies from Vietnam.

Results demonstrated that the developed model has a potential to render a synthesized and methodical performance evaluation for the competitive ability of a given construction company. Furthermore, it was found that Vietnamese companies are more considerate towards pillars pertaining to environment and client while Canadian companies are more attentive towards innovation and development. The outcome of sensitivity analysis revealed that effectiveness of cost management highly affects the competitive ability of Vietnamese companies while effectiveness of cost management exhibits the most significant influence on the competitive of Canadian companies.

The developed model can benefit construction companies to understand their competitiveness in their market and diagnose their strengths and weaknesses. It is also can be useful in efficient utilization of their limited resources and development of sustainable and long-term strategic plans strategic plans, which consequently leads to maintaining better position in their dynamic business markets.

Literature review manifests that reported competitiveness assessment models and practices are not able to address present challenges, technologies and developments in construction market.

This study aims to investigate the mediating role of lean management on the relationship between workforce management and value-added time in private hospitals. This study also investigates the direct influences of workforce management and lean management on the value-added time of the hospitals.

This study applied a quantitative approach to obtain data from the private hospitals’ staff in Peninsular Malaysia. A self-administered survey questionnaire was used to collect data from 287 hospital staff using a stratified random sampling method. The partial least squares structural equation modeling (PLS-SEM) approach was used to determine the internal consistency, reliability, validity of the constructs. The PLS-SEM method was also used to test the hypothesised research model via SmartPLS 3.3.4 version.

The findings of the study indicate that lean management has a direct and significant effect on the value-added time of private hospitals. The findings also revealed that lean management significantly mediates the relationship between workforce management and value-added time in private hospitals. The analysis of the results indicates that both workforce and lean management have a significant impact on the value-added time of the hospitals.

This study provides empirical contributions to enhance the quality of workforce management, lean management and value-added time. The findings of this study provide valuable insights into how effectively managing the workforce and providing guidelines to augment the lean management practices can ensure value-added time in Malaysian hospitals and the overall health-care industry. The lean management framework provides useful insights for the policymakers to understand the significance of workforce management, lean management on ensuring value-added time through reducing waiting times, unnecessary delays, generating a higher degree of patient safety, satisfaction and loyalty.

The research findings provide some essential indications for the health-care service providers to understand how the lean management approach can be implemented to enhance value-added time and how lean management can play a mediating role in creating a link between workforce management and value-added time in hospitals. This study also contributes to the theoretical and practical perspectives. The present study contributes to a better understanding of workforce management and lean management in health-care sectors from theoretical and practical perspectives.

In Ghana, the duration of construction projects from inception to completion is becoming a great concern, recently, especially among clients and beneficiaries, because of the rising interest rates, inflation, development plan targets, among other factors. Hence the need to understand the causes of delays and cost overrun in the construction sector has become more important than ever. This study therefore aims to identify the major factors underlying time and cost overruns in projects related to the education sector in Ghana to proffer practical solutions in addressing them.

The study conducted a survey among clients’ consultants and representatives of the contractors working on about 60 government school projects. A relative importance index was used to determine the relative effects of the factors causing construction time and cost overruns.

The key factors causing construction time overrun were: financial problems, unrealistic contract durations imposed by clients, poorly defined project scope, client-initiated variations, under-estimation of project cost by consultants, poor inspection/supervision of projects by consultants. Other factors were underestimation of project complexity by contractors, poor site management, inappropriate construction methods used by contractors and delays in the issuance of permits by government agencies. Factors affecting cost overruns were financial difficulty by client, delays in payments of completed works, variations in designs, lack of communications plans, poor feasibility and project analysis, poor financial management on site and material price fluctuations.

The research was limited to only the educational sector projects.

Practically, this study highlights for the construction sector the critical factors causing project time and cost overruns in Ghana. Identification of these factors provides the basis for pragmatic solutions to enhance the chances of project success.

The identification and solutions to project time and cost overruns, especially for educational sector projects, contribute toward making public goods more affordable and accessible to most citizens, particularly in developing countries.

This study contributes to the debate on factors causing project time and cost overruns in the construction sector especially from a developing country’s perspective.

The purpose of this paper is to examine the mediating role of e-trust and e-satisfaction in the relationship between e-service quality and e-loyalty in the context of e-government services.

The data were collected via an online questionnaire of Jordanian citizens. The structural equation model based on partial least squares was used to test hypotheses.

The findings showed that e-service quality has a positive and significant effect on e-loyalty. E-service quality has a positive and significant effect on both e-trust and e-satisfaction. E-trust and e-satisfaction have a positive and significant effect on e-loyalty. E-trust has a positive effect on e-satisfaction. Finally, regarding the mediating effect of e-trust and e-satisfaction, e-trust and e-satisfaction partially mediate the relationship between e-service quality and e-loyalty in the context of e-government services, and hence all hypotheses were accepted.

The results of this research aid governmental policymakers in implementing information and communication technology strategies that streamline citizens’ transactions and promote their active engagement in e-government initiatives. Additionally, the government has suggested improving awareness campaigns and providing training for employees to enhance the quality of e-services provided to citizens.

The oil and gas construction projects are affected negatively by the drop in oil price in recent years. Thus, most engineering, procurement and construction (EPC) companies are opting to optimize the project mainly to mitigate the source of risks in construction to achieve the project expectation. Risk factors cause a threat to the project objectives regarding time, cost and quality. It is additionally a vital component in deviating from the client's expectation of productivity, safety and standards. This research aims to investigate the causes of risk in the oil and gas construction projects in Yemen.

A comprehensive literature review from various sources including books, conference proceedings, the Internet project management journals and oil and gas industry journals was conducted to achieve the objectives of this study. This initial work was predicated strictly on a literature review and the judgments of experts to develop the risk factor framework for the oil and gas construction projects in Yemen.

The authors found a few studies related to risk factors in oil and gas construction projects and shared a similar view about general construction projects. However, only a fraction of the factors accepted have included the variances of other studies on a regional basis or specific countries, such as the Yemen situation, due to the differences between the general construction industry and oil and gas industry. Moreover, the factors of these attributes were still accepted due to their applicability to the oil and gas industry, and no significant variances existed between countries. Research has indicated that 51 critical factors cause risks in the oil and gas construction projects in Yemen. Such risk factors can be divided into two major groups: (1) internal risk factors, including seven critical sources of risks, namely client, contractor, consultant, feasibility study and design, tendering and contract, resources and material supply and project management; and (2) external risk factors, including six sources of critical risk factors, namely national economic, political risk, local people, environment and safety, security risk and force-majeure-related risk factors. A risk factor framework was developed to identify the critical risk factors in the oil and gas construction projects in Yemen.

This research was limited to the oil and gas construction projects.

Practically, this study highlights the risk factors that cause a negative effect on the success of oil and gas construction projects in Yemen. The identification of these factors is the first step in the risk management process to develop strategic responses for risks and enhance the chances of project success.

The identification of risks factors that cause the failure of construction projects helps develop response strategies for these risks, thereby increasing the chances of project success reflected in the oil and gas sector, which is a main tributary of the national economy in developing countries.

This research is the pioneer for future investigations into this vital economic sector. Given the lack of resources and studies in the field of construction projects for the Yemeni oil and gas sector, the Yemeni government, oil companies and researchers in this field are expected to benefit from the results of this study. The critical risk factors specific to the oil and gas construction projects in Yemen should be further investigated with focus only on Yemen and its oil and gas industry players.

The main purpose of this study is to determine the accounting analytics technology (AAT) adoption among manufacturing small and medium-sized enterprises (SMEs) based on the extended technology acceptance model (TAM).

The quantitative research approach with online surveys was used to collect data from 219 accounting managers among manufacturing SMEs in Jordan. To test the suggested research model, partial least squares structural equation modeling was used.

The findings indicated that all direct paths were found to be significant in the hypothesized directions. Ultimately, the results also revealed that perceived usefulness has mediated the relationship between perceived ease of use and intention to use AAT, and hence all direct and indirect hypotheses were accepted.

This research has successfully extended the TAM model in the context of AAT adoption among Jordanian manufacturing SMEs by including new factors along with the original factors of the TAM model, particularly in the postpandemic era.