International Journal of Industrial Management
International Journal of Industrial Management (IJIM) with ISSN: 2289-9286 (Print); 2590-3594 (Online) is a peer-reviewed international journal published four times a year (quarterly - March, June, September& December), valuable to those interested in the issues relevant to the technology, business, industrial engineering and management fields. It is a multi-disciplinary effort involving professionals, practitioners and scientists. It will specifically provide a unifying basis bringing together scholars, practitioners and government, among others. IJIM uses double-blind review and indexed by Directory of Open Access Journal (DOAJ), Malaysian Citation Index (MyCite), Google Scholar, MyJurnal, and CrossRef.
Industrial Management of Wastewater in Textile Industry: A Brief Review
The Malaysian textile industry is experiencing rapid development as a result of increased local demand, a robust export market, government backing, e-commerce expansion, and the expanding impact of social media. However, the industry also produces a significant amount of harmful wastewater, thus raising wastewater management as an environmental concern. The purpose of this review paper was to explore the industrial management of textile wastewater, including wastewater characteristics, treatment options, and sustainability initiatives. It analysed the present state of water sources in Malaysia, specifically focusing on the impact of wastewater from the textile industry. This was followed by a discussion of the trends in Malaysia's textile industry, the issues concerning the wastewater generated by this sector, and the use of industrial engineering and management in wastewater treatment. This concise review provides valuable information regarding future studies in wastewater treatment, with a specific focus on textile wastewater. Effective water resource management is crucial for ensuring sustainable industrial growth. Industrial management is an ongoing process that entails overseeing and coordinating all aspects of an organisation's production and operations.
Copyright (c) 2025 The Author(s) https://creativecommons.org/licenses/by-nc/4.0/
Risk Analysis Using the House of Risk Method on Inbound Activities in the Raw Material Warehouse of a Cup Noodle Manufacturing Plant, Semarang, Indonesia
The cup noodle manufacturing plant in Semarang, Indonesia, renowned for its "Cup Noodle" brand, faces significant challenges in its inbound logistics process, including inconsistencies in delivered quantities, delays in arrivals, and work-related accidents. This study addresses these issues through the application of the House of Risk (HOR) methodology to systematically identify, analyse, and prioritise risks associated with the inbound logistics of raw materials. Employing a qualitative research approach, the study integrates semi-structured interviews with key personnel from the raw material and beads warehouse departments, non-participatory observations of the inbound process, and the analysis of relevant documentation, such as annual reports, monthly logs, and operational photographs. The HOR methodology was implemented in two phases: Phase 1 focused on the identification and ranking of risk events and risk agents, while Phase 2 concentrated on the formulation and evaluation of mitigation strategies based on their Effectiveness to Difficulty Ratio (ETDk). The research identified several critical risk agents and recommended three principal mitigation strategies: enhancing communication procedures, establishing pertinent Key Performance Indicators (KPIs), and adopting an integrated Enterprise Resource Planning (ERP) system. These strategies are expected to mitigate logistical discrepancies and delays, thereby improving inventory accuracy and reducing operational disruptions. The findings provide actionable recommendations aimed at enhancing the efficiency and reliability of inbound logistics, ultimately contributing to overall operational improvements and reduced disruptions at the manufacturing plant.
The Limits of Small-Scale Landlords: Binding Constraints to Residential Real Estate Investment Expansion
Small-scale landlords in the private rented sector make a critical contribution to the supply of affordable residential accommodation to prospective tenants. However, they face several constraints, resulting in the shortage supply of affordable residential dwellings aggravated by the growing demand in the rental market. This phenomenological qualitative study explores the limiting constraints to residential real estate investment expansion of small-scale landlords operating in the Downtown area of Davao City. Face-to-face interviews were conducted with five small-scale landlords and the qualitative data was analyzed using the Delphi technique. Six main themes emerged: (a) being business-minded with the opportunities; (b) making dwelling units available; (c) allocating income to expenditures; (d) investment decisions and financial challenges; (e) other regulatory and marketing limitations; and (f) long-term investment. The findings revealed that the most prevalent type of landlords in the area is subsistence landlords. Furthermore, the most important factor is financial constraints, whereas the least important factor is building regulations. This study is useful to alleviate the perceived constraints of small-scale landlords toward investment expansion and, therefore, produce more residential properties that will significantly contribute to the supply of affordable rental accommodation.
The Impact of Green Supply Chain Management Practices on Sustainable Development Goals: A Case of PT PJP in the Energy Sector
The swift advancement of technology and urban growth has led to a substantial increase in the global demand for electricity, including in Indonesia, thereby exacerbating environmental concerns due to emissions from power plants. The current research thoroughly investigates the impact of Green Supply Chain Management (GSCM) strategies on achieving Sustainable Development Goals (SDGs) at PT PJP, a subsidiary of Freeport-McMoRan in Papua, Indonesia. Quantitative approaches and SEM-PLS analysis were conducted on a dataset comprising 125 employees of PT PJP. The results show that all GSCM practices, except for green purchasing and customer cooperation, have a positive and significant effect on environmental practices. Additionally, every GSCM strategy, aside from internal environmental initiatives, positively impacts community practices. Findings from the IPMA underscore eco-design as areas of high performance, highlighting the necessity for PT PJP to prioritize customer cooperation, green purchasing, and investment recovery to ensure sustainable operations. This research offers valuable insights to enhance both academic and managerial strategies concerning GSCM and SDGs.
Evaluation of Material Handling Workers Using Snook’s Table: A Case Study
Material handling presents numerous occupational hazards for workers, with the efficient transfer of heavy items being essential for operational efficiency. Precise execution of tasks according to industry standards is paramount to maintaining product quality and minimizing defects. However, workers' adoption of awkward postures can adversely affect their health and hinder their ability to meet company targets. Originally focused on determining safe lifting limits, Snook's Table has evolved into a comprehensive tool for assessing ergonomic risks associated with various manual tasks. Its adaptation to changing workplace dynamics underscores its importance in promoting workers’ health and safety. In this study, Snook’s Table was employed to evaluate workers’ posture, distinguishing between healthy and awkward stances. A risk index was provided, where scores exceeding 1.0 indicated high-risk conditions. Eight workers were assessed across pulling, pushing, lifting, and carrying activities. The results revealed that 5 workers exceeded the 1.0 risk index in pushing activities, while none surpassed it in pulling tasks. However, 6 workers scored more than 1.0 in lifting and carrying activities, indicating potential risks associated with these tasks. To mitigate such risks, aided tools like trolleys can improve the Snook’s Table index and prevent awkward postures. Additionally, the 3D Static Strength Prediction Program (3DSSPP) evaluates postural balance to enhance worker safety. Improving postures and utilizing aided tools not only reduces the risk of worker injuries but also enhances work effectiveness. By addressing ergonomic concerns and implementing preventive measures, companies can create safer work environments while optimizing productivity.
Improving Audit Quality with Risk-Based Approach and Quality of Independent Audit Using the Structure Equation Modeling Evidence West Sumatra
This research assesses the enhancement of audit quality through the application of a risk-based approach (RBA), taking into account the factors influencing the adoption of RBA and the quality of independent audit in West Sumatra. The quantitative research design was employed by utilizing a descriptive survey approach. The research sample was determined via purposive sampling, whereby 42 auditors completed the survey questionnaire. Structural Equation Modeling (SEM) was employed to analyze the data. The results revealed a negative relationship between auditor job pressure, the audit company's competitive capability, audit expenses, client risk, and the implementation of RBA with independent audit quality. A positive relationship exists between auditor capacity and independent audit quality, without influencing RBA. Meanwhile, information technology support for RBA exhibits a negative relationship with independent audit quality. Such results agree with previous findings, particularly concerning audit costs, the role of information technology in audits, and client risk. This research offers recommendations for a comprehensive understanding of the implementation of RBA and the quality of internal controls a means to enhance audit quality.
Is intrinsic motivation a consequential factor in the causal relations between innovative work behavior and task performance among marketing professionals?
Employee innovativeness is a desired intrapreneurial behavior based on employers’ expectations of task performance. This is prevalent in the healthcare marketing industry, especially in developing countries where operational work resources are not optimal and may reduce employee motivation. Whilst extrinsic motivation relies on rewards, fear of punishment, or separable outcomes, intrinsic motivation draws from innate desire and drive within the individual employee. Therefore, organizations seek employees who are innovative, resourceful, and intrinsically motivated in pursuance of organizational goals. Grounded on the self-determination theory, this study aims to investigate the intervening role of intrinsic motivation in the causal relations between innovative behavior and task performance among healthcare marketing professionals. Survey data were collected using an online Google Forms questionnaire from a convenient sample of 135 operational-level healthcare marketing professionals, comprising of 41 females and 94 males. Data analysis was done using the covariance-based structural equation modeling software. The results showed that the measurement model had an adequate model fit to the data and acceptable construct validity. Correlation analysis revealed significant positive and discriminant associations between the three constructs. Innovative behavior and intrinsic motivation had a significant impact on task performance, while the total effect of innovative behavior on task performance was substantial. Mediation analysis revealed that intrinsic motivation accounted for a statistically significant proportion of the total effect of innovative behavior on performance. The study’s implications are two-fold. First, managers should stimulate intrinsic motivation in employees to maximize their innovativeness, especially when resources are not fully available. Second, managers and employers should target self-motivated and innovative individuals during recruitment. Therefore, human resource managers should develop recruitment strategies that can identify these capabilities or traits in potential employees. The study concludes that managers should encourage and train innovative employees to cultivate intrinsic motivation as a necessary criterion for sustaining task performance.
Copyright (c) 2026 The Author(s) https://creativecommons.org/licenses/by-nc/4.0/
Probabilistic Classification of PN17 Companies Based on Financial Indicators: A Logit Model Approach
PN17 classification is synonymous with companies that fail to comply with the Bursa Malaysia laws, thus serving as an early warning for potential financial issues. Accurately determining the financial status of PN17 companies often requires an extensive review of the reports and procedures. This study employed a logit model to identify the factors contributing to PN17 classification with a combination of financial distress indicators: stock volatility, leverage, liquidity, profitability, and probability of default (PD). A sample of financial data from 46 companies listed on Bursa Malaysia, comprising both PN17 and non-PN17 companies, from 2017 to 2022 was analysed using logistic regression. The results reveal that stock volatility, liquidity, and leverage are statistically significant to PN17 classification at a 95% confidence interval. The logit function obtained from the logistic regression analysis was able to classify PN17 and non-PN17 companies with 85.1% accuracy. Nonetheless, the accuracy of classifying PN17 (31.9%) is lower compared to non-PN17 (96.4%). This may be due to class imbalance bias (PN17 and non-PN17) and the negative relationship found in leverage, which is contradicted by the financial theory where higher leverage means higher risk. The ROC-AUC analysis supports the struggle in classifying PN17 due to the counterintuitive relationship in leverage. This suggests a complex relationship in leverage that requires further investigation into its linearity, bimodality, and relations with other predictors. Overall, PN17 classification can be improved with stock volatility as the strongest predictor, followed by liquidity and leverage. Meanwhile, profitability and PD were found to be insignificant to PN17 classification. These findings highlight the gaps in the existing literature regarding the predictive power of the logit model when incorporating additional financial indicators (stock volatility and PD) and understanding the relationships of the financial factors in classifying the minority PN17 class. Regulators might consider giving more weight to stock volatility for identifying financially distressed in PN17 companies. Future research may consider data augmentation methods and other model approaches to address the class imbalance bias and counterintuitive relationship in leverage in order to produce a more robust model.
Mobile Application and Customer Effort: A Multigroup Analysis Among Energy Customers in Malaysia
This study examines the impact of mobile applications (mobile apps) on customer effort across two main customer categories (residential and business) of a prominent energy provider in Malaysia. A questionnaire survey was administered to 951 respondents selected via stratified sampling, and Partial Least Squares Structural Equation Modelling (PLS-SEM), SmartPLS 4.0, was employed to analyse the data using bootstrapping and multigroup analysis. The results indicate that customer effort was influenced by functionality and design quality. Conversely, social trust and information quality negatively impacted customer effort in both customer categories. The multigroup analysis revealed no substantial variances among all variables on customer effort. These findings can assist energy companies in standardising their mobile app services across various customer segments, thus improving customer experience and satisfaction. Future research can expand the study by including other industries for better generalisability of the findings.
THE ROLE OF SMART ORGANISATIONS IN ORGANISATIONAL AMBIDEXTERITY: A STUDY OF EDUCATIONAL SUPERVISORS’ PERSPECTIVES AT DUHOK GOVERNORATE
Recent technological advancement has prompted smart organisations to become the focal point of any organisation. This research investigates the role of smart organisations (understanding the environment, finding strategic alternatives, continuous learning, smart processes, and intelligence teams) in organisational ambidexterity (exploration and exploitation of ambidexterity). Simple random sampling was used to select 60 educational supervisors in the Duhok Governorate. A quantitative approach via survey questionnaire was employed for data collection and Statistical Package for Social Sciences was used for data analysis purposes. The findings demonstrated a significant relationship between smart organisations and organisational ambidexterity. Future studies are recommended to investigate the nexus between additional factors and their moderating and mediating roles as well as exploring the strategic differences between balancing exploration and exploitation and maximising their scope.
OPTIMISING LOGISTICS COSTING IN MALAYSIAN SMALL AND MEDIUM ENTERPRISES: A CASE STUDY OF GARMENT MANUFACTURER
This paper addresses the critical issue of inefficient logistics costing practices within garment manufacturing small medium enterprises (SMEs) in Malaysia, which often leads to suboptimal cost management and competitive disadvantage. It investigates the current practices of logistics costing in local garment manufacturing SMEs and examines the challenges posed by emerging trends in logistics costing. The study also aims to identify prevalent practices in logistics management, ascertain the factors influencing logistics costs, and recommend effective strategies for optimising these costs. A qualitative method via semi-structured interview was employed to gather the data. The findings reveal that logistics costs are predominantly calculated based on transportation fees alone. Significant factors affecting logistics costs include currency exchange rates and labour expenses. The recommended best practices for managing logistics costs effectively include outsourcing logistics functions and opting for smaller vehicles, such as cars or vans, instead of larger lorries.
MITIGATING MACHINERY'S ENVIRONMENTAL IMPACT IN PALM OIL PLANTATIONS FOR ENHANCED BUSINESS PERFORMANCE
This study highlights the importance for YP Plantation Holdings Sdn Bhd (YPPH) to maintain the use of machinery in palm oil plantations without damaging the environment. One of the keys to achieving such goal is to conduct regular inspections and maintenance to ensure that all machinery is working properly and efficiently, thus avoiding costs associated with breakdown and repair. It is also important for the machinery to comply with environmental regulations. This will not only promote environmentally friendly operations but also establish a positive impression among environmentally conscious stakeholders. In conclusion, proper maintenance of equipment and machines will help YPPH to save costs and become an environmentally friendly entity, thus ensuring its long-term success in the palm oil industry.
A review of the reward system and reward management at Nkangala District Municipality
In the public sector, employee rewards have not kept pace with time and fail to keep up with shifts in the workforce and societal expectations. This study aims to understand the public sector's reward system and reward management. The data were gathered through standardised, open-ended interviews, followed by a document review using reputable sources to collect relevant thoughts and facts. Content analysis was employed to support the continual comparative data analysis method, which classified the data according to their commonalities and differences. It was found that the Nkangala District Municipality uses an antiquated and traditional reward system that is centrally organised and non-employee-centric, with choices enforced from the top down, lacking interaction; unappealing and insufficiently competitive and non-inclusive; and does not have versatility, such as no adjustable rewards consisting of cards for gifts or coupons. Rewards are also not delivered equally or honestly, thus contributing to disengagement. The majority of workers are resentful because their pay is lower than that of comparable employees in other municipalities, while bonuses and extra hours are given only to specific employees. Furthermore, there is a lack of complete or contemporary reward systems, such as missing intrinsic benefits like professional progression. Employees also reported a sense of mistrust, fostered by insufficient communication about reward schemes. There is also no formalised process for productivity synchronisation or award distribution, with senior management being disproportionately rewarded over lower-level employees. This study offers useful insights for public sector organisations to re-evaluate their outdated reward systems and adopt modern reward management practices.
A discrete event simulation approach to improve the efficiency of university parcel centre services in Universiti Malaysia Pahang Al-Sultan Abdullah
The increasing reliance on e-commerce has led to higher demands in parcel management and customer expectations, exposing parcel centres to challenges like long waiting times and poor resource allocation. If left unaddressed, these issues may result in delays and customer dissatisfaction. This study aims to develop a simulation model for the parcel collection process at the UMPSA Parcel Centre, evaluate its efficiency using the model, and recommend alternative strategies. Discrete Event Simulation was used to generate the simulation model, and data were collected through observation and staff interviews. Several scenarios—implementing a sorting system and adding a service counter—were tested to identify the optimal solution. The results showed that these strategies successfully reduced the amount of time customers spent at the parcel centre, thus increasing overall efficiency. The findings offer practical recommendations for UMPSA and other academic institutions to improve resource allocation, reduce congestion, and improve service quality, ultimately benefiting staff and customers.
A Discrete Event Simulation Approach for Efficient Student Enrolment Processes at Universiti Malaysia Pahang Al-Sultan Abdullah
Rapid advances in technology and globalization have shaped our world, and the acquisition and application of knowledge have become critical to success. At Universiti Malaysia Pahang Al-Sultan Abdullah (UMPSA), the increasing number of students has led to inefficiencies in the student enrolment process, particularly concerning long waiting times and resource bottlenecks. These problems have caused delays and dissatisfaction, hence calling the urgent need to improve the student enrolment processes. The objectives of this study are to develop a simulation model to evaluate the inefficiencies in the student enrolment process and recommend new improvements using discrete event simulation (DES). The ARENA software simulation was employed to simulate the enrolment process while comparing the base case with the improved scenarios using the performance metrics of waiting times and queue lengths. The proposed improvements resulted in significant reductions in waiting times and queue lengths, particularly through increased staffing at hostel counters. The findings highlight the importance of strategic resource allocation in optimizing high-volume administrative processes. This study contributes to the body of knowledge regarding DES applications in the educational sector and serves as practical strategies for improving student enrolment processes at UMPSA and similar institutions.
Application of Discrete Event Simulation for Enhancing Queuing System at Lotus Alor Setar
Queue management is a critical challenge for hypermarkets, where prolonged wait times can negatively impact customer satisfaction and operational efficiency. The congested checkout areas at Lotus Alor Setar are caused by a high number of customers and insufficient cashiers, resulting in slower transaction times for scanning, payments, and assistance. Such queuing problems cause delay to the overall service, thus reducing customer satisfaction. In response to the issue, this study aimed to enhance the queueing system at Lotus Alor Setar through a simulation model and to propose the most efficient hypermarket queueing system. Discrete Event Simulation was used to replicate the existing systems, followed by the testing of three scenarios to determine their respective performance in addressing the issue. The significance of this study lies in identifying ways to efficiently allocate resources, such as personnel and checkout stations, to promote cost savings and higher service quality. These findings offer useful insights not only for improving the queuing system at Lotus Alor Setar but also for guiding other hypermarkets alike.
A risk-based cost estimation model for optimizing construction projects in Palestine
This study investigates the critical risk factors affecting cost estimation in the Palestinian construction industry and develops a risk-based cost estimation model. Given the complexity of construction projects, this research employed a mixed-methods approach that combined qualitative interviews with industry professionals and a quantitative survey. A total of 39 risk factors were identified, with the most influential being project location, material availability, and market fluctuations. The study emphasizes the importance of these risks in the context of Palestine, where challenges such as geopolitical instability, resource limitations, and market volatility are common. A risk-based model incorporating Monte Carlo simulations and the Analytic Hierarchy Process was proposed to improve the accuracy and reliability of cost estimation. The model allows for a more systematic approach to managing risk by quantifying its impact on project costs. The results indicate that the top five risk factors account for 68.56% of the total cost of risk, underscoring the need for targeted risk management strategies. This research provides valuable insights and actionable strategies for construction professionals in enhancing cost estimation accuracy, improving decision-making processes, and contributing to more resilient and sustainable construction projects in Palestine.
A preliminary study of scheduled waste management practices in Malaysia
As industrialisation continues to grow, effective scheduled waste management is essential for minimising environmental risks and safeguarding public health. Thus, this study explores the practices, challenges, and safety measures associated with managing scheduled waste. Two companies located in Kuantan, Pahang and one academic institution located in Kerteh, Terengganu, participated in this study. The research employed a qualitative exploratory approach by incorporating semi-structured interviews with six experts from an academic institution and two industries, along with a thorough review of relevant documents. Key findings indicate that while industries generally follow standard operating procedures for waste handling and safety measures, challenges remain in areas such as regulatory compliance, staff awareness, and infrastructure capacity. Notable issues include the absence of formal certification training, budgetary constraints, and inadequate space for temporary waste storage. A SWOT analysis was conducted to identify strengths, weaknesses, opportunities, and threats within existing practices. The study also highlights the importance of enhancing awareness, formalising training programs, and upgrading infrastructure to address the increasing volume of scheduled waste, ultimately ensuring a safer workplace and promoting sustainable waste management practices. These insights offer a foundation for improving scheduled waste management in Malaysia.
Enhancing the monitoring and evaluation of road construction projects using expert opinion: A case of Uganda national roads authority
Road transport is among the sub-sectors that receive the highest funding in Uganda. Nevertheless, there has been a persistent public outcry on delays, low-quality deliveries, and even project failures in different parts of the country. Existing studies have attributed this to inefficient monitoring and evaluation (M&E) of road construction projects, which remains underexplored at the local scale. Therefore, the purpose of this study was to enhance the M&E of road construction projects in Uganda by establishing key factors of the exercise. Initial key M&E factors were identified through a literature review, and the Delphi technique was later employed to determine the experts’ levels of agreement towards these factors using measures of central tendency, such as mean, standard deviation (SD), and Coefficient of Variation (CV). The levels of consensus among experts were further confirmed by Kendall’s W, and the Relative Importance Index (RII) finally revealed key M&E factors in road construction. The findings are crucial to support planning and decision-making across all stages of road construction projects in Uganda and the execution of targeted interventions in M&E exercises during project implementation. This study can be expanded in the future by focusing on the development of regression modelling, spatial modelling, and machine learning to predict the success and failure of M&E in road construction projects.
IMPROVING THE QUALITY AND PRODUCTIVITY OF PALM OIL THROUGH MECHANISATION IN PALM OIL COMPANIES
The purpose of this study is to enhance palm oil productivity and quality through mechanisation by identifying palm oil production processes and recommending appropriate mechanisation strategies to increase palm oil productivity and quality. The data was gathered via semi-structured interviews with employees from YP Plantation Holdings Sdn Bhd. The findings hope to offer recommendations for YPPH to optimise the production process, improve palm oil quality, and increase productivity. This will not only uphold YPPH's market competitiveness but also promote better farmer welfare, expand the agricultural industry, and influence policy and decision-making. The study also offers a conclusion and discussion, research recommendations, identification of literary gaps, and best practices for future development. Implementing the proposed solutions can lead to improved palm oil quality, higher output, and overall growth for YPPH and the agricultural sector, notably the palm oil industry. This will help YPPH to improve palm oil quality while increasing output and overall development, solidifying its position as a vital player in the palm oil market.
Copyright (c) 2024 The Author(s) https://creativecommons.org/licenses/by-nc/4.0/
FAVOURITISM IN THE WORKPLACE: A REVIEW OF ITS CAUSES, CONSEQUENCES, AND MITIGATION STRATEGIES
This review is a synthesis of contemporary literature between 2020 and 2024 to explore the causes, consequences, and mitigation strategies associated with workplace favouritism. It identifies key drivers of workplace favouritism, including interpersonal relationships, power dynamics, and leadership styles, which contribute to inequitable resource distribution, discriminatory practices, and the formation of in-groups and out-groups within organisations. The findings highlight significant consequences, such as reduced job satisfaction, heightened employee cynicism, and diminished organisational citizenship, ultimately undermining organisational effectiveness. Some potential mitigations in addressing these issues include enhancing transparency, adopting merit-based systems, and leveraging emerging technologies, which can potentially help organisations foster fairness and trust. Future research should examine cultural and demographic variations in perceptions of favouritism and explore innovative frameworks for promoting equity in diverse workplaces.
BUSINESS ANALYTICS IMPLEMENTATION: A SYSTEMATIC LITERATURE REVIEW
Business analytics (BA) has emerged as a pivotal tool for enhancing decision-making and business performance through data-driven insights. However, its implementation remains a significant challenge. This study employed a systematic literature review methodology and utilised Scopus, Web of Science, and Google Scholar as a backup database to retrieve relevant literature. The review followed a structured process comprising identification, screening, eligibility, and data collection/extraction stages. The searches initially retrieved 83 articles, of which 41 met the inclusion criteria based on peer-reviewed journal status, language, and relevance. Google Scholar was utilised to access articles unavailable in the primary databases. Following full-text assessments and accessibility checks, 25 articles were selected for analysis. The findings categorise antecedents, strategies, and consequences of BA implementation, highlighting the importance of management support, data infrastructure, and cultural readiness. Additionally, it identified several gaps in the literature, including research on skills development and adoption within small and medium enterprises. This study provides actionable insights for practitioners and future research directions to advance BA implementation.
INFLUENCE OF TECHNICAL CHALLENGES ON CONSTRUCTION PROJECT CONTRACTING
The construction industry plays a crucial role in economic development by providing essential infrastructure, creating jobs, and supporting other industries. However, this sector faces persistent technical challenges that impede successful project contracting, including issues, such as inadequate supervision, unskilled labour, and outdated equipment. Despite the industry's importance, there is limited research on how these technical challenges impact project contracting, creating a gap in understanding and addressing these issues effectively. This study investigates the influence of technical challenges on project contracting in construction. The data were gathered using a structured survey and Structural Equation Modelling (SEM) was used to analyse the impact of challenges like resource shortages, supply chain issues, and insufficient workforce skills on contracting outcomes. The findings revealed lack of qualified supervision, unskilled labour resulting in poor workmanship, material shortages due to defective supply chains, and ambiguous project specifications as significant challenges that influence projects. The structural equation modelling confirms the reliability of the proposed model, highlighting the interplay between identified technical challenges and their latent constructs. These findings highlight the need to invest in training programs in ensuring that project supervisors and managers possess the necessary qualifications and skills to effectively oversee construction projects. The study concludes by outlining suggestions for further research to deepen the understanding of technical challenges in the delivery of construction contracts and inform evidence-based strategies for industry improvement. This research not only addresses gaps in current literature but also provides practical recommendations for optimising contract deliverables in the construction industry.
HOW CONTROLLING SHAREHOLDERS PLAY THEIR DECISIVE ROLES IN CORPORATE SOCIAL INVESTMENTS: A CASE STUDY OF PAKISTAN
This study examines the role of controlling shareholders in determining the level of corporate social responsibility (CSR) investments. The data was collected from Pakistani listed firms and analysed using the panel regression technique. The results revealed that controlling shareholders have direct and nonlinear relationships (U-shaped) with social investments. The U-shaped relationship indicates that CSR investments decrease at lower levels of shareholders and increase when controlling shareholders own more shares. Subsequently, controlling shareholders may be risk-averse or consciously keep lower level of CSR investments while owning less shares. However, CSR investments may later increase as controlling shareholders own more shares for reputation and survivability concerns. The findings are useful for managers and policymakers to explore the impact of main corporate governance actors (i.e., controlling shareholders) towards CSR investments. It offers guidelines for managers, minority shareholders, and the government regarding CSR investments and whether controlling shareholders will align or contradict these endeavours. The study also extends the theoretical boundaries of the agency theory and reference point for developing economies with weak governance mechanisms and poor investor protection.
AN ASSESSMENT OF SUSTAINABLE DEVELOPMENT IN THE PORT INDUSTRY
This research explores the multifaceted sustainability challenges and opportunities within the port sector. It employed Multiple-Criteria Decision-Making (MCDM) to evaluate and prioritise sustainability criteria that are critical to the port industry. Recognising the sector's significant economic contribution, the research emphasises the need for a balanced approach that integrates economic growth, environmental stewardship, and social responsibility. The findings provide a valuable framework for policymakers, port authorities, and industry stakeholders to implement sustainable practices that balance economic, environmental, and social objectives. The application of MCDM in this context demonstrates its effectiveness in addressing the complex sustainability challenges faced by the port industry.
EXPLORING THE IMPLEMENTATION AND OBSTACLES OF SUSTAINABILITY ACCOUNTING PRACTICES IN VIETNAMESE SMEs
Sustainability accounting has gained global prominence as more businesses are recognising the need to integrate environmental, social, and economic considerations into their decision-making processes. In the context of Vietnam where small and medium-sized enterprises (SMEs) form the backbone of the economy, understanding how these enterprises adopt and grapple with sustainability accounting practices is crucial for advancing sustainable development goals. This study examines the implementation of sustainability accounting practices in Vietnamese SMEs. The Archival method was employed involving a literature review and case studies, shedding light on the current state, drivers, barriers, and potential solutions of sustainability accounting among Vietnamese SMEs. The results contribute to keywords related to sustainability accounting practices in research, motivate SMEs to adopt and implement environmental, social, and governance (ESG) factors, and call for regulatory and policy measures by relevant stakeholders.
LINKING THE ACCOUNTING INFORMATION SYSTEM PERFORMANCE AND COMPETITIVE ADVANTAGES OF SMEs
Competitive advantages and Accounting Information System (AIS) are progressively gaining the attention of management accounting practitioners, managers, and academics due to their significant influence on performance, profit, stainable growth, and growing acceptance by SMEs. This study aims to investigate the connections between these two large fields and offer suggestions for their joint consideration. The main objectives are to: (1) Review the relevant literature of both frameworks, (2) identify the benefits of their concurrent application, and (3) develop a theoretical framework model that integrates their separate concepts. The results contribute to proposing new ways of enhancing AIS performance. Furthermore, these managing approaches are compatible with complementary and their combined execution could assist SMEs in improving their overall performance and enhancing their competitive advantages. Their combined use could also facilitate the dissemination of Accounting Information System and strategic management accounting approaches for SMEs.
INVESTIGATING THE DETERMINANTS OF CUSTOMER SATISFACTION IN TAXI SERVICES: A COMPREHENSIVE ANALYSIS OF CUSTOMER SERVICE QUALITY, DRIVER BEHAVIOUR, PRICE FAIRNESS, STAKEHOLDER ENGAGEMENT, AND TIME RELIABILITY
Ensuring high service quality in the taxi service sector is critical for achieving customer satisfaction, which is a serious metric for organisational success and longevity. This study examines the levels of customer experience and satisfaction towards the app-based taxi service in Iraq. A questionnaire was distributed to 223 participants to assess their level of customer satisfaction in terms of driver behaviour, price fairness, time reliability, and stakeholders, and the mediating role played by customer service in the relationship. Smart PLS was used to analyse the data. The results revealed that all four variables have a considerable influence on consumer satisfaction. Customer satisfaction is positively influenced by time reliability and stakeholder performance but negatively impacted by driver behaviour and price fairness. These variables subsequently have a large effect on customer service as the mediating variable. The findings highlight the significance of these aspects in improving the overall quality of taxi services and customer satisfaction in Iraq.
SAFETY MANAGEMENT IN CONSTRUCTION SITES: IMPROPER SAFETY PRACTICES AND EMPLOYEE TURNOVER INTENTION
There has been a significant increase in the number of recorded casualties within the construction business between 2020 and 2022, with a monthly rise in the frequency of such incidents. This study examines the correlation between safety practices and turnover intentions in the construction industry, focusing on registered construction companies in Kuala Lumpur. The target participants were Grade G5 to G7 construction companies registered with the Construction Industry Development Board (CIDB) in Wilayah Persekutuan Kuala Lumpur. The data was gathered through an online survey with 136 respondents and analysed using Structural Equation Modelling. A strong correlation was found between improper safety practices and turnover intention among construction workers. The findings hope to provide valuable insights for the construction industry to comprehend the impact of several variables on turnover intention. It also serves as an indicator for the most effective interpretation of employee turnover measurements to improve successful safety policies
STRENGTHENING ACADEMIC PERFORMANCE IN RAILWAY HUMAN RESOURCES: THE INFLUENCE OF VOCATIONAL AWARENESS AND VOCATIONAL ASPIRATIONS
The growing railway industry demands organisations and educational institutions to produce high-quality human resources with specific competencies in the railway transportation sector. However, the competitiveness of vocational education graduates is lower compared to university graduates. Therefore, enhancing the skills and competencies of human resources can be achieved by improving the academic performance of vocational students. This study explores the influence of vocational awareness, vocational aspiration, and attitude on the academic performance of students from the Indonesian Railway Polytechnic. Probability simple random sampling was employed to select 212 students from the Railway Transportation Management Program and Partial Least Squares Structural Equation Modelling (PLS-SEM) was used for data analysis purposes. The results show that vocational awareness, vocational aspiration, and attitude have an impact on academic performance. This research contributes to the scholarly literature in the field of Resource-Based Theory, whereby personal attributes are considered strategic assets that are difficult to be replicated by competitors. Such insight is valuable for higher education institutions in producing excellent and competitive graduates. This study is limited by the restricted sample size of 140 respondents and the research subjects are students from a single study program. Therefore, future research can expand to include all study programs and across universities in the railway sector for better generalisability of the findings.