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This study aims to examine the impact of transformational leadership on leadership effectiveness and the mediating effect of emotional skills in this relationship.

The study used quantitative methodology, collecting data from 350 respondents from the Lebanese context. The data were analysed using AMOS for structural equation modelling.

Results indicated that transformational leadership positively impacts leadership effectiveness, and this relationship is partially mediated by emotional skills. Specifically, adaptability, assertiveness and relationship management partially mediate the relationship of transformational leadership to leadership effectiveness. The findings suggest that leaders who possess emotional skills, especially those related to adaptability, assertiveness and relationship management, can be more effective in their roles by inspiring and motivating their followers through transformational leadership.

The study relies on self-reported data, which can introduce potential biases such as social desirability bias and subjectivity. The study uses a cross-sectional design, which hinders establishing causal relationships or examining changes over time.

This study highlights the significance of transformational leadership on leadership effectiveness and its potential benefits on emotional skills as a mediator in this relationship.

The research is unique and provides potential contribution to the Lebanese context.

The objective of this paper is to synthesize and extend the existing understanding of social health accounting (SHA) literature within the perspectives of social health disclosures (SHAD) and the effect of social health problems on public and private sector accounting.

This study provides a comprehensive and up-to-date systematic literature review (SLR) of past studies on social health within the accounting literature. This is done by employing a three-step SLR research design to investigate a sample of papers, made up of 62 mixed, qualitative and quantitative studies conducted in over 23 countries, drawn predominantly from the extant accounting literature from 2013 to 2023 and published in 25 peer-reviewed journals.

Our SLR offers several findings. First, we find that existing SHA studies apply theories in SHAD studies, but hardly apply them to explain the impact of health problems on business outcomes. Second, we show that the extant studies have focused predominantly on rigorous empirical studies on SHAD, while this is scarce for studies examining the impact of diseases/health problems on both public and private sector accounting. Third, we identify several research design weaknesses, including a lack of primary data analysis, mixed-methods approach and rigorous qualitative studies. Finally, we present directions for future SHA research.

In contrast to the ever-increasing general social and environmental accounting (SEA) research, existing studies examining global health issues and challenges (e.g. diseases, epidemics and pandemics), especially from an accounting perspective are rare. Nonetheless, the past decade has witnessed a steady increase in research on corporate accounting for, and reporting of, health issues; although the emerging literature remains fragmented thereby impeding the generation of useful empirical and theoretical insights for policymakers, practitioners and researchers. Consequently, this paper offers extensive and timely SLR of the existing studies on SHA; critically reviewing past findings published in a wide range of peer-reviewed international journals that discuss the current state of global SHA research, their weaknesses and set future research agenda.

Firms in the architectural, engineering, construction and operations (AECO) sector continue undertaking projects in a disruptive environment due to the coronavirus disease 2019 (COVID-19) pandemic. This study aims to explore environmental turbulence in the AECO project delivery space and suggest mechanisms for enhancing resilience against future pandemics.

The study adopts the quantitative approach by administering 110 survey questionnaires to participants comprising project managers, site engineers, quantity surveyors, contractors and subcontractors.

The study identifies 24 COVID-19 disruptions linked to environmental turbulence categorised as scheduling, performance and productivity, project budget, supply chain, resource allocation and technological and regulatory. The study suggested resilient mechanisms for surviving in future pandemics.

This study enhances the understanding of environmental turbulence from the perspective of COVID-19 disruptions in AECO project delivery, while the implementation of the resilient mechanisms improves capability of AECO firms against future pandemics.

The purpose of this study is to investigate the challenges of pricing quantity surveying (QS) professional services to enhance the understanding of practitioners in developing strategies for the determination of fees for their services.

The paper adopts the quantitative approach by administering 150 survey questionnaires QS professionals out of which 79 questionnaires were retrieved for analysis using the mean, standard deviation, standard error and the Chi-Square test.

The study identified the challenges that continue to hamper the successful pricing of QS services as the inability to respond to changing contractual arrangements; lack of appropriate response to emerging services; slow response to changes in information and communication technology.

This paper focused on QS professionals. Hence, a future study to encompass other professionals in the built environment will be novel.

The findings of this paper have the potential to motivate QS firms to develop solutions that address the challenges identified to improve the efficiency of their service delivery to clients. The paper also has the practical importance of opening up new frontiers of research that focus on pricing of professional services in the built environment in general.

The paper contributes to the awareness and understanding of QS professionals about the challenges that continue to hamper effective pricing of their services.

This paper assesses the impact of tax reforms on tax revenue mobilisation in Ghana.

The autoregressive distributed lag model together with dynamic ordinary least squares and fully modified least squares techniques were employed on a time-series data spanning from 1980–2018. Exploiting data from IMFs monitoring of fund arrangements database, an index of tax reforms is constructed as a function of the number of successfully implemented tax-related reforms and policy measures per year over the study period.

Having established the presence of co-integration between tax revenue and its determinants, this paper finds strong evidence that tax-related reforms exert positive and significant impact on tax revenue generation in Ghana. Among other covariates, the results show that the tax base (real GDP), public debt and education (human capital index) significantly boosts tax revenue in the long run.

The success of tax reforms in boosting revenue mobilisation has been examined in light of the buoyancy and elasticity of the tax system in Ghana, albeit with little emphasis on the extent to which tax reforms contribute to tax revenue mobilisation from econometric perspective. This paper fills this gap in the literature by analysing the impact of tax reforms on tax revenue mobilisation in Ghana. As a recommendation, well-designed and implemented tax reforms and policies aimed at increasing the tax base, education and effective utilisation of funds from public debt promise to be instrumental in boosting tax revenue in Ghana.

Conditions of inadequate and asymmetric information when an agent is hired by a principal have resulted in the problems of moral hazard and adverse selection (MHAS) in public–private partnership (PPP) construction projects. The purpose of this study is to explore strategies to reduce MHAS in PPP construction projects.

Questionnaires were used to elicit responses from respondents. Mean score ranking was used to rank these strategies while reliability analysis was conducted using Cronbach’s alpha coefficient and level of agreement tested using Kendall’s concordance. Factor analysis grouped the strategies into eight components.

From the mean score ranking, monitoring; transfer of risks; screening; managing of construction risks; and increased incentives to control costs were the most significant strategies. The eight components were transparent process and contract, incentives and monitoring, screening and technical assistance, unbundling and benchmarking, funding and small liabilities, information clarification and signaling, risk and contract management and cooperation and finance factors.

The findings of this study have identified the most significant strategies to reduce MHAS on PPP construction projects to serve as a guide to PPP practitioners in reducing MHAS.

The output of this research contributes to the checklist of strategies that reduce PPP project failures arising from MHAS and contributes to the development of the agency theory.

This paper aims to assess the impact of infrastructure development on Ghana’s economic growth.

Using data obtained from the World Bank’s World Development Indicators, the United States’ (US) International Energy Statistics and the Central Intelligence Agency’s (CIA) Factbooks from 1980 to 2016, an autoregressive distributed lag (ARDL) framework is used to determine the long- and short-run impact of the selected infrastructure stock and quality indices on Ghana’s economic growth.

Findings indicate a statistically significant relationship between infrastructure development and economic growth. Additionally, electricity-generating capacity is identified as the infrastructure stock index that has the greatest positive impact on Ghana’s economic growth. The study reveals that electricity-distribution loss has a significant negative effect over both long- and short-run periods.

Commercial petroleum export from Ghana since 2010 has been a key contributor to economic growth. Although its aggregate effect is included in the annual GDP figures adopted for the study, the authors would have wished to assess its impact on GDP as an independent standard growth determinant. However, because of a lack of available data over this study period, petroleum exports could not be adopted as an independent standard growth determinant. Additionally, an aggregated index of infrastructure stock and quality could not be derived because of the small size of data available. Hence, this study did not assess its impact on Ghana’s economic growth.

The research provides pragmatic guidance to policymakers to focus their efforts on expanding electricity-generating capacity while simultaneously taking steps to curb electricity transmission and distribution losses. These two related actions offer the greatest positive impact on infrastructure development and, as a consequence, Ghana’s economic growth.

This paper represents the first attempt to empirically study the relationship between infrastructure development and Ghana’s economic growth. A key contribution to the existing body of knowledge includes strong evidence of a positive effect of infrastructure development upon Ghana’s economic growth. Results also reveal that the greatest positive impact on economic growth is derived from electricity-generation capacity. However, the study also uncovers a negative, but statistically significant, relationship between road and economic growth.

Notwithstanding that numerous studies have focused on strategy in quantity surveying (QS) professional service firms, there is a paucity of investigation on the segmentation of QS professional services. The purpose of this study is to investigate the segmentation of QS services for diversification and a focus strategy formation.

This study adopts the positivist stance and quantitative approach in which a simple random sampling technique was used to select participants. In total, 110 survey questionnaires were administered to registered professional QS, out of which 79 completed questionnaires were returned for analysis.

The paper identifies three main QS service segments characterised by low, moderate and high competition. In addition, this study found that the concentration of traditional QS services in the building construction sector is due to the unwillingness of QS professional service firms to diversify into the non-construction sectors such as oil and gas. The diversification of QS services in the low competitive segment requires the adoption of agile approaches.

The study was limited to numeric analyses and so would be complemented by qualitative research in the future.

This paper is useful to QS professional service firms interested in diversifying their services into the non-construction sectors to enhance the pricing of their services.

Segmentation of QS services is fundamental to the formulation of focus strategy for non-construction sectors such as oil and gas and mining to enhance the pricing of QS professional services.

This paper aims to explore Web 2.0 technologies usage and trends in the top 100 US academic libraries as exemplified through the academic library websites.

The top 100 universities were selected from the US News & World Report's (USNWR) 2013 ranked list's top 100 of the best colleges in the USA. Content analysis was used in terms of quantitative approach. A checklist was developed as the main research instrument based on other checklists and questionnaires. Each of the selected university library websites was visited within a period of two weeks to explore implementation and usage of web tools, including SNS, blog, RSS, wikis, podcast/vodcast, and social bookmarking/tagging.

All 100 academic libraries had a social media presence on Facebook and Twitter, making SNS the most widely applied Web 2.0 tool. The wiki was the least applied Web 2.0 technology, with a 34 percent participation rate. Blog was the second most popular tool with a 99 percent participation rate, followed by RSS and IM/Chat with 97 percent and 91 percent respectively. The vodcast and podcast had 47 percent and 46 percent participation rates respectively, while social bookmarking/tagging were also used by 39 percent of the academic libraries.

This study is completely based on publicly available data regarding usage of Web 2.0 applications. Web 2.0 tools used on library intranets were not analyzed for this study. Outcomes suggest that academic libraries are increasingly using Web 2.0 applications to promote themselves, enhance library services, and highlight resources to patrons.

This is the first research that draws an overall picture of the usage and trends of Web 2.0 applications in the top 100 US academic libraries. This study demonstrates some noticeable patterns regarding usage, trends, and adoption which are relevant to how Web 2.0 applications are perceived and used within academic libraries. The study provides academic libraries with helpful information to better meet their user needs by effectively applying Web 2.0. Additionally, library managers, librarians and other libraries may also find this research beneficial as they plan to deploy Web 2.0.

The study examines the effects of behavior-based and outcome-based control systems on service-sales ambidexterity, role conflict, emotional exhaustion and job performance in salespeople.

Data are collected from 704 salespeople in Ghana. The proposed hypotheses are tested through the structural equations modeling technique.

The study finds that both behavior-based and outcome-based controls have positive and significant effects on service-sales ambidexterity in salespeople. Similarly, the study discovers that service-sales ambidexterity has a positive and significant impact on both role conflict and emotional exhaustion in salespeople. The study also finds that role conflict and emotional exhaustion both have a negative impact on job performance. Finally, the study finds that salespeople's grit moderates the negative relationship between emotional exhaustion and job performance.

The results imply that while salespeople's service-sales ambidexterity may be beneficial to their individual and firm performance, it may also lead to role conflict and emotional exhaustion.

The current study demonstrates how control mechanisms can lead to service-sales ambidexterity in salespeople and how this can lead to role conflict and emotional exhaustion.