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Article
Publication date: 17 November 2020

Martin Kabwe, Erastus Mwanaumo and Henry Chalu

This study aims to analyze the relationship between corporate governance attributes and the International Financial Reporting Standard (IFRS) compliance among Zambian listed…

1022

Abstract

Purpose

This study aims to analyze the relationship between corporate governance attributes and the International Financial Reporting Standard (IFRS) compliance among Zambian listed companies.

Design/methodology/approach

Data was collected through content analysis of annual reports and audited financial statements of 20 Zambian listed companies for the period 2012 to 2018. This is a longitudinal study which involved panel data analysis. A Hausman test was conducted to select the model to use to run the panel regression analysis.

Findings

The results indicate a positive statistically insignificant relationship between board size, board independence and IFRS compliance. A statistically significant negative relationship between audit committee independence and IFRS compliance. However, there is a positive relationship between board members with accounting and auditing experience, the inclusion of women on the board and IFRS compliance.

Research limitations/implications

Limitation includes the narrow focus on listed companies only which cannot be generalized to other public interest and private companies in Zambia.

Practical implications

The study findings imply that corporate governance attributes such as the inclusion of qualified and experienced Chartered Accountants and women on the board will increase IFRS compliance. The appointment criteria of non-executive directors should be strengthened.

Originality/value

This is the first empirical study to analyze the relationship between IFRS compliance and corporate governance in Zambia. The study also responds to the call by the World Bank (2017) to empirically study IFRS compliance in Zambia and contributes to the scant literature in developing countries on determinants of IFRS compliance.

Details

Corporate Governance: The International Journal of Business in Society, vol. 21 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 31 August 2023

Ayodeji E. Oke, John Aliu, Erastus M. Mwanaumo, Onoriode Austin Odia, Charles Kahanji and Callistus Tengan

The purpose of this article is to assess the extent to which environmental economic practices are recognized and implemented in developing countries, with a specific emphasis on…

Abstract

Purpose

The purpose of this article is to assess the extent to which environmental economic practices are recognized and implemented in developing countries, with a specific emphasis on the Nigerian construction sector.

Design/methodology/approach

To examine the extent of awareness and usage, a quantitative research approach was adopted with close-ended questionnaires disseminated to construction professionals in Nigeria. The collected data were subjected to analysis using various statistical techniques such as percentages, frequencies and mean scores. Furthermore, to investigate any significant differences in the respondents' opinions, the Kruskal–Wallis H-test was applied.

Findings

The study's findings indicate that the level of awareness and implementation of environmental economic practices among construction professionals in Nigeria is limited. Based on the findings of this study, a roadmap of recommendations has been proposed to promote the adoption of environmental economic practices in the Nigerian construction industry. The implementation of these recommendations can help reduce the negative impact of construction activities on the environment and public health and contribute to the development of sustainable cities, communities and societies.

Practical implications

The outcomes from this study can inform policy and decision-making by providing insights into the level of knowledge and awareness of environmental economic practices among construction professionals in Nigeria.

Originality/value

The findings from this study provide a baseline for assessing the level of knowledge and awareness of sustainable practices among construction professionals in Nigeria, which can inform future studies on the effectiveness of training and awareness programs.

Details

Smart and Sustainable Built Environment, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2046-6099

Keywords

Article
Publication date: 31 August 2023

Ayodeji Emmanuel Oke, John Aliu, Erastus Misheng'u M. Mwanaumo, Timilehin Abayomi and Charles Kahanji

This article aims to investigate the various applications of gamification practices in the construction industry, with a focus on improving safety and quality, project management…

Abstract

Purpose

This article aims to investigate the various applications of gamification practices in the construction industry, with a focus on improving safety and quality, project management, innovation and productivity and workforce development.

Design/methodology/approach

A comprehensive literature review was conducted to identify several construction areas where gamification can be employed, which helped in formulating a questionnaire survey. The survey was disseminated to construction professionals in the Nigerian construction industry using a convenience sampling technique. The collected data were analyzed using a variety of statistical tools such as percentages, frequencies, mean item scores and exploratory factor analyses. Additionally, cluster analysis was performed to obtain a more comprehensive analysis of these application areas.

Findings

Four key clusters of gamification areas of application in the Nigerian construction industry were identified – safety and quality, project management, innovation and efficiency and workforce development. By integrating game elements into these critical areas, construction organizations in Nigeria can enhance worker engagement, increase productivity and improve safety, ultimately leading to better project outcomes.

Practical implications

The identification and evaluation of the gamification areas of application in the construction industry would help construction organizations and stakeholders make informed decisions regarding the integration of game elements into critical areas such as safety and quality, project management, innovation and efficiency and workforce development.

Originality/value

The study provides valuable information for construction organizations and stakeholders looking to enhance worker engagement, increase productivity and improve safety in their projects through gamification. It also adds to the growing body of research on the use of gamification in various industries and provides a foundation for further studies in this area.

Details

Built Environment Project and Asset Management, vol. 13 no. 6
Type: Research Article
ISSN: 2044-124X

Keywords

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

Abstract

Details

A Neoliberal Framework for Urban Housing Development in the Global South
Type: Book
ISBN: 978-1-83797-034-6

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