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This study establishes an ontology-based framework for rework risk identification (RRI) by integrating heterogeneous data from the information flow of the prefabricated construction (PC) process. The main objective is to enhance the automation level of rework management and reduce the degree of reliance on human factors and manual operations.

The proposed framework comprises four levels aimed at managing dispersed rework risk knowledge and integrating heterogeneous data. The functionalities were realised through an integrated ontology that aligned the rework risk ontology with the PC ontology. The ontologies were developed and edited with Protégé. Ultimately, the potential benefit of the framework was validated through a case study and an expert questionnaire survey.

The framework is proven to effectively manage rework risk knowledge and can identify risk objects, clarify risk factors, determine risk events, and retrieve risk measures, thereby enabling the pre-identification of prefabricated rework risk (PRR) and improving the automation level. This study is meaningful and lays the foundation for the application of other computer methods in rework management research and practice in the future.

This research provides insights into the application of ontology to solve rework risk issues in the PC process and introduces a novel risk management method for future prefabricated project research and practice. The findings have significant theoretical value in terms of enriching the methods of risk assessment and control and the information management system of prefabricated projects.

Amid public acknowledgment of recurring ethical violations in the volatile financial service industry, internal auditing (IA) professionals do not seem to have done enough to perform their professional responsibility as a line of defense for their employing organizations. This chapter explores whether changes in an IA approach can effectively enable IA as a practice to fulfill its governance role in managing “conduct risk,” i.e., any behavior in a firm that could cause problems to consumer protection, market integrity or competition. We examine the ethical implications of the existing compliance-based IA approach and explain its ineffectiveness in auditing conduct risk within a turbulent environment. Using action research, we explain the germane changes necessary to define a new conduct-focused IA approach capable of predicting and preventing ethical wrongdoing. A conduct-focused approach launches auditors into unfamiliar but strategically critical areas to not only identify material risks but also add value to their organizations. The authors further examine how a change in the auditor’s mindset and other factors promote the effectiveness of the new IA approach in a sustainable way. This chapter contributes to the literature by investigating how internal auditors can better fulfill their professional responsibility when adopting a conduct-focused approach.

The administration of a contract by the architect is necessary to ensure the contract is performed according to the conditions of the contract, compliance with related laws and the practices of the construction industry. With the increasing number of housing projects and the limited number of registered architects in the nation, the architect is unable to be hands-on with every project. Hence, the involvement of graduate architects to reduce the workload in building contract administration (BCA) is required. The purpose of this paper is to develop a BCA framework for graduate architects to enhance their work performance in BCA work and to assist them in moving a step closer to acquiring their professional qualifications.

This study adopted a qualitative method where seven housing projects in Malaysia were selected as case studies to conduct documentation reviews and semistructured interviews. The data collected was analyzed using content analysis to develop the BCA framework. Focus groups were used to validate the framework.

This study summarized there are 5 themes (claims and legal matters management, project management, communication and relationship management, quality assessment and management, and design management) and 11 sub-themes (authority matters, building certification, meetings, coordination checklist, letter-writing, contract documentation, building material, design brief, building sustainability and workmanship quality standard, contractor’s submission and building details) that need to be improved by graduate architects in BCA work.

The contribution of this study to the existing knowledge is the development of a BCA framework that enables graduate architects to get a glimpse of architectural professional practice in reality and better prepare them to confront and resolve problems. Besides, the proposed framework could be incorporated into a pedagogy focusing on methods to support construction contract administrators.

The compliance checking of Building Information Modeling (BIM) models is crucial throughout the lifecycle of construction. The increasing amount and complexity of information carried by BIM models have made compliance checking more challenging, and manual methods are prone to errors. Therefore, this study aims to propose an integrative conceptual framework for automated compliance checking of BIM models, allowing for the identification of errors within BIM models.

This study first analyzed the typical building standards in the field of architecture and fire protection, and then the ontology of these elements is developed. Based on this, a building standard corpus is built, and deep learning models are trained to automatically label the building standard texts. The Neo4j is utilized for knowledge graph construction and storage, and a data extraction method based on the Dynamo is designed to obtain checking data files. After that, a matching algorithm is devised to express the logical rules of knowledge graph triples, resulting in automated compliance checking for BIM models.

Case validation results showed that this theoretical framework can achieve the automatic construction of domain knowledge graphs and automatic checking of BIM model compliance. Compared with traditional methods, this method has a higher degree of automation and portability.

This study introduces knowledge graphs and natural language processing technology into the field of BIM model checking and completes the automated process of constructing domain knowledge graphs and checking BIM model data. The validation of its functionality and usability through two case studies on a self-developed BIM checking platform.

This paper analyses the establishment and evolution of a public oversight body (POB) – the Egyptian Audit Oversight Unit (AOU) – and its implications for local auditing firms and practices.

Primary data were gathered from 34 semi-structured interviews (including follow-up ones) between 2014 and 2020. Secondary data was obtained through publicly available documents and internal memos. Drawing on Debord's (1967) Society of the Spectacle, the insights focus on the POB's conception, materialisation and evolution in a context characterised by weak regulatory structures.

Through a series of acts, the findings reveal how the AOU first accepted the image of “international best practice” oversight (the “metaphorical”), followed by the construction of the local structure and décor replicating a United States (US) style POB archetype (the “transformational”) by primarily relying on visible processes/procedures. Yet, these mechanisms emphasised the spectacular nature of oversight, with little improvement for practice and limiting itself to “cracking down” on smaller local firms. A final stage (the “performative”) reveals how the AOU seeks to expand its activities beyond its original mandate without challenging the image-driven nature of its oversight.

The paper offers two key contributions. First, it reveals how actors, through a combination of symbolic and tangible measures, create a new performative reality of public oversight. Second, it advocates Debord's “spectacle” to complement other theoretical lenses, with a view to illuminating the materialisation stages that bridge the gap between proclaimed oversight policies and actual practices (including conscious and unconscious omissions) within a given political economy context.

This study examines the impact of the Association to Advance Collegiate Schools of Business (AACSB) accreditation on education quality. We discern the prospective influences of AACSB, focusing on shifts in teaching methods and content and assessment procedures.

Using a case study approach, in-depth interviews are conducted with a Japanese-accredited business school’s faculty members to understand their perceptions of the school’s education-quality issues. The data were thematically analyzed.

Respondents acknowledged that AACSB accreditation has positively influenced teaching, encouraging active learning and the case method. However, they also indicated that accreditation had a restrictive effect on assessment activities, pushing toward compliance rather than genuine learning evaluation. This dichotomy suggests a need for balancing standard adherence with the flexibility to maintain educational depth and assessment integrity.

Convenience sampling may introduce self-selection bias. Furthermore, the qualitative case study approach does not allow for statistical generalization. However, when combined with existing literature, the findings can be analytically generalized and transferred to other contexts.

We provide insights regarding AACSB accreditation’s impact on business education, encompassing shifts in teaching methods and content and faculty perceptions of assessment. This study enhances the scholarly understanding of business school accreditation and offers guidance to accredited or accreditation-seeking academic institutions.

This study aims to examine the effect of Industry 4.0 technology on resilience in established cross-border supply chain(s) (SC).

A literature review provides insight into the resilience capabilities of cross-border SC. The research uses a case study of operational international SC: the producers, importers, logistics companies and UK Government (UKG) departments. Semi-structured interviews determine the resilience capabilities and approaches of participants within cross-border SC and how implementing an Industry 4.0 Internet of Things (IoT) and capitals Distributed Ledger (blockchain) based technology platform changes SC resilience capabilities and approaches.

A blockchain-based platform introduces common assured data, reducing data duplication. When combined with IoT technology, the platform improves end-to-end SC visibility and information sharing. Industry 4.0 technology builds collaboration, trust, improved agility, adaptability and integration. It enables common resilience capabilities and approaches that reduce the de-coupling between government agencies and participants of cross-border SC.

The case study presents challenges specific to UKG’s customs border operations; research needs to be repeated in different contexts to confirm findings are generalisable.

Operational SC and UKG customs and excise departments must align their resilience strategies to gain full advantage of Industry 4.0 technologies.

Case study research shows how Industry 4.0 technology reduces the de-coupling between the SC and UKG, enhancing common resilience capabilities within established cross-border operations. Improved information sharing and SC visibility provided by IoT and blockchain technologies support the development of resilience in established cross-border SC and enhance interactions with UKG at the customs border.

The purpose of this study is to formulate a governance and regulatory framework for Islamic crypto assets (ICAs). A balanced regulatory framework is required to protect consumers and to encourage digital Islamic finance innovation.

This study focuses on Indonesia and compares it to other countries, specifically Malaysia and the UK, using statutory, comparative and conceptual research approaches.

The ICAs are permissible (halal) commodities/assets to be traded if they fulfil the standards as goods or commodities that can be traded with a sale and purchase contract (sil’ah) and have an underlying asset (backed by tangible assets such as gold). Islamic social finance activities such as zakat and Islamic microfinance activities such as halal industry are backed by ICAs. The regulatory framework needed to support ICAs includes the Islamic Financial Services Act, shariah supervisory boards, shariah governance standards and ICA exchanges.

This study only examined crypto assets (tokens as securities) and not cryptocurrencies. It used regulations in several countries with potential in Islamic finance development, such as Indonesia, Malaysia and the UK.

The ICA regulatory framework is helpful as an element of a comprehensive strategy to develop a lasting Islamic social finance ecosystem.

The development of crypto assets must be supported by a regulatory framework to protect consumers and encourage innovation in Islamic digital finance.

ICA has growth prospects; however, weak regulatory support and minimal oversight indicate weak legal protection for consumers and investors. Regulating ICA, optimising supervision, implementing shariah governance standards and having ICA exchanges can strengthen the Islamic economic ecosystem.

This study is focused to support an ongoing development project of the case company's current state and the challenges of the order-to-cash (O2C) process. The O2C process is the most visible process to the customer, and therefore, its punctual and fluent order management is vital. It is observed that the high degree of manual work in the O2C process causes mistakes, delays and rework in the process. The purpose of this article is therefore to analyze the case company's current state of the O2C process as well as to identify the areas of development in this process by deploying the means of Lean Six Sigma tools such as value stream mapping (VSM).

The study was conducted as a mix of quantitative and qualitative analysis. Based on both the quantitative and qualitative data, a workshop on VSM was organized to analyze the current state of the O2C process of a case company, engaged in the energy and environment sector in Finland.

The results found that excessive manual work was highly connected to inadequate or incorrect data in pricing and invoicing activities, which resulted in canceled invoices. Canceled invoices are visible to the customer and have a negative impact on the customer experience. This study found that by improving the performance of the O2C process activities and improving communication among the internal and external stakeholders, the whole O2C process can perform more effectively and provide better customer value.

The O2C process is the most visible process to the customer and therefore its punctual and fluent order management is vital. To ensure that the O2C process is operating as desired, suitable process performance metrics need to be aligned and followed. The results gathered from the case company's data, questionnaire interviews, and the VSM workshop are all highlighted in this study. The main practical and managerial implications were to understand the real-time O2C process performance, which is necessary to ensure strong performance and enhance continuous improvement of the O2C process that leads to operational excellence and commercial competitiveness of the studied case company.