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Article
Publication date: 31 May 2024

Fanfan Meng and Xinying Cao

This study establishes an ontology-based framework for rework risk identification (RRI) by integrating heterogeneous data from the information flow of the prefabricated…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Book part
Publication date: 30 May 2024

Woon Gan Soh, Elena P. Antonacopoulou, Clare Rigg, Lourdes F. White and Regina F. Bento

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…

Abstract

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.

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-83549-770-8

Keywords

Article
Publication date: 27 May 2024

Si Yee Tiew

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 31 October 2023

Emilia Kääriä and Ahm Shamsuzzoha

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…

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Abstract

Purpose

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).

Design/methodology/approach

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.

Findings

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.

Originality/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.

Details

International Journal of Productivity and Performance Management, vol. 73 no. 11
Type: Research Article
ISSN: 1741-0401

Keywords

Open Access
Article
Publication date: 12 December 2023

Judith Fauth, Tanya Bloch and Lucio Soibelman

Building permitting is mostly a manual, labor intensive and time-consuming process. Initiatives for streamlining the process are not always helpful since they often fail to…

Abstract

Purpose

Building permitting is mostly a manual, labor intensive and time-consuming process. Initiatives for streamlining the process are not always helpful since they often fail to address the core problems within the process. A framework for modeling the permitting process can be useful to identify bottlenecks, core challenges and best practices. Hence, the authors aim to demonstrate and validate a previously suggested workflow for permit process modeling using the permitting process in Israel as a test case.

Design/methodology/approach

The authors implement qualitative expert interviews for data acquisition. The collected data are then processed for a qualitative data analysis. The results of the analysis are then validated using a focus group workshop in the field of building permits. In the test case the focus group consisted of Israeli experts.

Findings

The authors present a detailed overview of the as-is building permit process in Israel and the existing challenges. Through this test case, the authors found that the framework is applicable in different countries and that it can provide valuable insights into the core problems within the process. In addition, application of the same framework in different countries can provide comparable results that would allow the authors to identify best practices.

Originality/value

The major contribution of this work is the development and validation of a framework for building permitting process modeling which can be used to identify existing challenges and bottlenecks in the process. Implementing a structured and unified approach provides an opportunity to easily compare processes in different countries to identify best practices.

Details

Engineering, Construction and Architectural Management, vol. 31 no. 13
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 29 May 2024

Ishrat Ayub Sofi, Taseef Ayub Sofi, Aasif Ahmad Mir and Ajra Bhat

Access to patent-related information is facilitated in large part by repositories of patents. Additionally, patent repositories support transparency and knowledge exchange, both…

Abstract

Purpose

Access to patent-related information is facilitated in large part by repositories of patents. Additionally, patent repositories support transparency and knowledge exchange, both of which can spark new alliances and collaborations. In addition to serving as a source of inspiration for future inventions, they allow companies, researchers and inventors to look up current patents and prevent infringement. Globally, the scientific and academic communities are becoming increasingly interested in open-access repositories. Countries throughout the world have kept up their repositories because of their significance. A directory of open access repositories (OpenDOAR) is a reliable source with minimally inaccurate or dubious content, having been meticulously chosen and validated. It acts as a global registration hub, enabling the visibility and accessibility of research contributions. Hence, this study aims to look into the current status of open-access repositories for archiving “Patents”, at the global level in OpenDOAR by analysing the different characteristic features of repositories.

Design/methodology/approach

The advanced search strategy of the directory of open-access repositories (www.opendoar.org/) is used to extract the data. The data extraction process was carried out on 28th March 2023. The study limited its search to “Patents” only, among the different content types listed in it. A total of 253 repositories were retrieved that contained the selected content type. However, the advanced search feature was combined one by one with other available parameters to retrieve the data. The gathered data was saved in MS Excel for further analysis. Moreover, the open access policies, open archives initiative protocol for metadata harvesting (OAI-PMH) and language interface of repositories were manually looked up from each repository/record information. To present the findings, charts and tables were used to visualize the gathered data effectively.

Findings

The study shows that repositories have increased over the years, with the highest number established in 2022. The UK has emerged as the most prominent country contributing to the development of repositories for archiving patents. The majority of the repositories are institutional, and DSpace is the most commonly used software for their creation. While Web 2.0 tools are not widely used, however, a significant number of repositories have incorporated RSS feeds, Atom and social media. Open access policies play a vital role in managing the content archived in the repositories, and only a small percentage of the repositories were found to be following them. However, the majority of the repositories have shown OAI-PMH compliance. English is the most commonly preferred interface language by repositories for archiving patents. These findings suggest that there is still significant room for improvement in the development and management of repositories, and adherence to open-access policies could play a crucial role in ensuring their sustainability and usefulness in the future.

Originality/value

To the best of the author’s knowledge, the study is the first of its type that examines the global landscape of open-access patent repositories.

Details

Information Discovery and Delivery, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-6247

Keywords

Article
Publication date: 23 January 2024

Anthony Alexander, Maneesh Kumar, Helen Walker and Jon Gosling

Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a…

Abstract

Purpose

Food sector supply chains have significant negative environmental impacts, including the expansion of global food commodity production, which is driving tropical deforestation – a major climate and biodiversity problem. Innovative supply chain monitoring services promise to address such impacts. Legislation also designates “forest-risk commodities”, demanding supply chain due diligence of their provenance. But such data alone does not produce change. This study investigates how theory in performance measurement and management (PMM) can combine with sustainable supply chain management (SSCM) and decision theory (DT) via case study research that addresses paradoxes of simplicity and complexity.

Design/methodology/approach

Given existing relevant theory but the nascent nature of the topic, theory elaboration via abductive case study research is conducted. Data collection involves interviews and participatory design workshops with supply chain actors across two supply chains (coffee and soy), exploring the potential opportunities and challenges of new deforestation monitoring services for food supply chains.

Findings

Two archetypal food supply chain structures (short food supply chains with high transparency and direct links between farmer and consumer and complex food supply chains with highly disaggregated and opaque links) provide a dichotomy akin to the known/unknown, structured/unstructured contexts in DT, enabling novel theoretical elaboration of the performance alignment matrix model in PMM, resulting in implications for practice and a future research agenda.

Originality/value

The novel conceptual synthesis of PMM, SSCM and DT highlights the importance of context specificity in developing PMM tools for SSCM and the challenge of achieving the general solutions needed to ensure that PMM, paradoxically, is both flexible to client needs and capable of replicable application to deliver economies of scale. To advance understanding of these paradoxes to develop network-level PMM systems to address deforestation impacts of food supply chains and respond to legislation, a future research agenda is presented.

Details

Supply Chain Management: An International Journal, vol. 29 no. 3
Type: Research Article
ISSN: 1359-8546

Keywords

Article
Publication date: 8 March 2024

Henrik Gislason, Jørgen Hvid, Steffen Gøth, Per Rønne-Nielsen and Christian Hallum

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to…

Abstract

Purpose

An increasing number of Danish municipalities wish to minimize tax avoidance due to profit shifting in their public procurement. To facilitate this effort, this study aims to develop a firm-level indicator to assess the potential risk of profit shifting (PS-risk) from Danish subsidiaries of multinational corporations to subsidiaries in low-tax jurisdictions.

Design/methodology/approach

Drawing from previous research, PS-risk is assumed to depend on the maximum difference in the effective corporate tax rate between the Danish subsidiary and other subsidiaries under the global ultimate owner, in conjunction with the tax regulations relevant to profit shifting. The top 400 contractors in Danish municipalities from 2017 to 2019 are identified and their relative PS-risk is estimated by combining information about corporate ownership structure with country-specific information on corporate tax rates, tax regulations and profit shifting from three independent data sets.

Findings

The PS-risk estimates are highly significantly positively correlated across the data sets and show that 17%–23% of the total procurement sum of the Danish municipalities has been spent on contracts with corporations having a medium to high PS-risk. On average, PS-risk is highest for large non-Scandinavian multinational contractors in sectors such as construction, health and information processing.

Social implications

Danish public procurers may use the indicator to screen potential suppliers and, if procurement regulations permit, to ensure high-PS-risk bidders document their tax practices.

Originality/value

The PS-risk indicator is novel, and to the best of the authors’ knowledge, the analysis provides the first estimate of PS-risk in Danish public procurement.

Details

Journal of Public Procurement, vol. 24 no. 2
Type: Research Article
ISSN: 1535-0118

Keywords

Open Access
Article
Publication date: 23 January 2024

Luís Jacques de Sousa, João Poças Martins, Luís Sanhudo and João Santos Baptista

This study aims to review recent advances towards the implementation of ANN and NLP applications during the budgeting phase of the construction process. During this phase…

Abstract

Purpose

This study aims to review recent advances towards the implementation of ANN and NLP applications during the budgeting phase of the construction process. During this phase, construction companies must assess the scope of each task and map the client’s expectations to an internal database of tasks, resources and costs. Quantity surveyors carry out this assessment manually with little to no computer aid, within very austere time constraints, even though these results determine the company’s bid quality and are contractually binding.

Design/methodology/approach

This paper seeks to compile applications of machine learning (ML) and natural language processing in the architectural engineering and construction sector to find which methodologies can assist this assessment. The paper carries out a systematic literature review, following the preferred reporting items for systematic reviews and meta-analyses guidelines, to survey the main scientific contributions within the topic of text classification (TC) for budgeting in construction.

Findings

This work concludes that it is necessary to develop data sets that represent the variety of tasks in construction, achieve higher accuracy algorithms, widen the scope of their application and reduce the need for expert validation of the results. Although full automation is not within reach in the short term, TC algorithms can provide helpful support tools.

Originality/value

Given the increasing interest in ML for construction and recent developments, the findings disclosed in this paper contribute to the body of knowledge, provide a more automated perspective on budgeting in construction and break ground for further implementation of text-based ML in budgeting for construction.

Details

Construction Innovation , vol. 24 no. 7
Type: Research Article
ISSN: 1471-4175

Keywords

Open Access
Article
Publication date: 19 December 2023

Nadia Arshad, Rotem Shneor and Adele Berndt

Crowdfunding is an increasingly popular channel for project fundraising for entrepreneurial ventures. Such efforts require fundraisers to develop and manage a crowdfunding…

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Abstract

Purpose

Crowdfunding is an increasingly popular channel for project fundraising for entrepreneurial ventures. Such efforts require fundraisers to develop and manage a crowdfunding campaign over a period of time and several stages. Thus, the authors aim to identify the stages fundraisers go through in their crowdfunding campaign process and how their engagement evolves throughout this process.

Design/methodology/approach

Following a multiple case study research design analysing six successful campaigns, the current study suggests a taxonomy of stages the fundraisers go through in their crowdfunding campaign management process while identifying the types of engagement displayed and their relative intensity at each of these stages.

Findings

The study proposes a five-stage process framework (pre-launch, launch, mid-campaign, conclusion and post-campaign), accompanied by a series of propositions outlining the relative intensity of different types of engagement throughout this process. The authors show that engagement levels appear with high intensity at pre-launch, and to a lesser degree also at the post-launch stage while showing low intensity at the stages in between them. More specifically, cognitive and behavioural engagement are most prominent at the pre- and post-launch stages. Emotional engagement is highest during the launch, mid-launch and conclusion stages. And social engagement maintains moderate levels of intensity throughout the process.

Originality/value

This study focuses on the campaign process using engagement theory, thus identifying the differing engagement patterns throughout the dynamic crowdfunding campaign management process, not just in one part.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 11
Type: Research Article
ISSN: 1355-2554

Keywords

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