There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis. Of equal importance is that each country has its own needs and thus it must be examined separately to find out the factors that may motivate or limit the effective adoption of IPSAS. This study, therefore, aims to explore the key success factors when it comes to adopting IPSAS in Jordan. A 39-item questionnaire was devised and sent to 500 employees who were working in public entity departments. Only 326 questionnaires were returned, yielding a response rate of 65.2%. The results suggested that the most important factors were local legislation and the infrastructure, while the training of staff came at the bottom of list. These results are important to regulators for drawing up a clear road map for transferring fully to IPSAS.

The purpose of this study is to verify the impact of international financial reporting standards (IFRS) adoption on the quality of accounting performance and efficiency of investment decisions in the Saudi business environment as an emerging economy. In this study, content analysis approach is adopted for examining the annual reports of Saudi companies listed in Saudi stock exchange market during two periods: the pre-adoption of IFRS period during the year of 2016 and the post-adoption of IFRS period during the period 2017-2018. The study uses accounting information, accounting conservatism, earning management as alternative variables of accounting performance quality. In addition to accounting profit quality, liquidity and cost of capital are also used as alternative variables for the efficiency of investment decisions. The study finds that there was a positive impact of IFRS adoption on the quality of accounting performance, since it was positively related to both the qualitative characteristics of information and accounting conservatism, while it was negatively related to earning management. IFRS also improves the efficiency of investment decisions, as it was positively related to both profit quality and liquidity while it was negatively related to cost of capital.

The objective of this paper is to evaluate factors affecting the progress of completing construction of irrigation projects using state budget funds. To achieve the goal, to research and conduct surveys of investors, contractors, managers of irrigation construction investment projects. Analysis results from 269 valid questionnaires using SmartPLS 3.6 software showed that all 6 factors: Investor, Peripheral, Capital, Contractors, Consultant, Convenience, all factors have a positive impact on progress of completing irrigation construction projects using state budget funds in Thai Binh province, Vietnam.

Government construction projects are vital to the economic development of developing countries. However, although most of these projects suffer from abandonment, little evidence exists concerning the causes that account for this setback. This paper investigates the causes of government construction project abandonment in Ghana. We used a sequential data collection approach, in-depth semi-structured interviews, and questionnaire surveys to solicit the views of project management practitioners, contractors, and clients associated with Ghana government construction project implementation. Using factor analysis and structural equation modelling, we find that Ghanaian government construction project abandonment is influenced by five sets of causes: political leadership, culture, external forces, resources (including funding) and administrative/institutional bottlenecks. Three of these sets of causes – political leadership, cultural and external forces, are the primary causes, while resources (including funding) and administrative/institutional causes are secondary causes.

The current study aims to provide an overview of the research on political risk using the Web of Science（WoS）database as well as summarize research results and put forward some suggestions for research directions of political risk in international construction projects. It is the first time scientometric analysis of political risk research is executed. In this regard, the papers related to political risk in the WoS database have been retrieved and the literature is sorted out by visual and content analysis methods. Visual analysis is used to analyze the research overview, knowledge base, and research hotspots of this field. The content analysis method is adopted to expound the current research focus from three perspectives inducing the influence of political risk, risk assessment, and risk management measures. The results show that in the political risk context, the number of publications has experienced an increasing trend in recent years. Based on the existing literature on political risk for all companies, this overview provides some suggestions to address the political risk in international construction projects in the future. The results contribute to the scholars understanding of the research overview, research hotspots, and future research directions of political risk research in construction projects.

In open travelling salesman subset-tour problem (OTSSP), the salesman needs to traverse a set of k (≤n) out of n cities and after visiting the last city, the salesman does not necessarily return to the central depot. The goal is to minimize the overall traversal distance of covering k cities. The OTSSP model comprises two types of problems such as subset selection and permutation of the cities. Firstly, the problem of selection takes place as the salesman’s tours do not contain all the cities. On the other hand, the next problem is about to determine the optimal sequence of the cities from the selected subset of cities. To deal with this problem efficiently, a hybrid nearest neighbor technique based crossover-free Genetic algorithm (GA) with complex mutation strategies is proposed. To the best of the author’s knowledge, this is the first hybrid GA for the OTSSP. As there are no existing studies on OTSSP yet, benchmark instances are not available for OTSSP. For computational experiments, a set of test instances is created by using TSPLIB. The extensive computational results show that the proposed algorithm is having great potential in achieving better results for the OTSSP. Our proposed GA being the first evolutionary-based algorithm that will help as the baseline for future research on OTSSP.

A simple multi-attribute decision-making method based on ranking of alternatives and attributes is proposed in this paper. The method ranks the alternatives with respect to each of the attributes based on the corresponding performance measures. Similarly, the ranks are assigned to the attributes based on their importance as perceived by the decision maker. The ranks assigned to the alternatives with respect to each of the attributes and the ranks assigned to the attributes are converted to appropriate weights and the final composite scores of the alternatives are computed using these weights. An interesting feature of the proposed method is that the qualitative attributes (i.e. the attributes expressed in linguistic terms) need not require the use of fuzzy logic. The proposed method is very simple and useful in situations of limited time availability, presence of qualitative attributes, imprecise/incomplete/partial data, and decision maker’s limited attention and capability to process the information. The proposed method is proved easier and better compared to the other widely used decision-making methods. The proposed method will be tested further on more realistic problems of the industrial environment and the results will be reported soon.

The existence of hydroelectric plants along Amazon River tributaries is a solution to satisfy the energy demand in Brazil. However, these plants are subjected to multiple risk events because of the geographic and socioeconomic characteristics of this region. In helping to address these escalating challenges, this paper presents a framework that assesses the risk events of service packs relevant to the plant. This framework presents a transparent approach for prioritizing risk events in large projects. The weights of importance of risk events are estimated using the fuzzy analytic hierarchy process. Chang’s extent analysis method takes into consideration the vagueness and imprecision of subjective human judgments. The convergence of decisions is evaluated using two aggregation approaches, namely the maximum-minimum method based on an arithmetic mean and a geometric mean. The performances of the original and modified extent analysis methods are compared using group Euclidean distance and distance between weights metrics. The degree of similarity between the evaluation metrics is examined using Spearman’s rank correlation coefficient and average overlap approaches. Due to the inconsistency of the reported results, the final rankings of the aggregation approaches are determined using a new aggregated multiple criteria decision making method. The results indicate that the original extent analysis method using the maximum-minimum method (arithmetic mean) is the best aggregation method. A Santo Antonio hydroelectric plant in Brazil is used to demonstrate the application of the proposed framework.

The characterization of project critical success factors is a multidimensional construction that relies upon numerous components. This investigation analyzes the various criteria and components that impact the accomplishment of the tasks in the human resource region of the development project. This examination utilizes a comparative method, the analytic network process method is used to recognize the significant weight of models lastly, the positioning is finished by the Technique for Order of Preference by Similarity to Ideal Solution technique, to analyze 27 critical success factors in the human resource management in project, and thinks about a wide scope of progress rules and basic achievement factors. The outcomes and assessment of specialists illustrate, select increasing trust and certainty among employees and project team managers, and it has the most effect on the accomplishment of Human Resource Management in projects. Contributing to these factors will improve the effectiveness of the activities.

In general, certified project management professionals are perceived to enhance project performance. However, this narrative has quite often been challenged in previous literature. We investigate this controversy by including professionalism and psychological capital as intervening variables. The research is based on an empirical survey of certified project managers in the region of Rawalpindi/Islamabad. 373 data samples were collected and further analyzed on the basis of critical success factor theory. The impact of project management certification along with intervening variables were hypothesized and validated to have direct and indirect relationships with project performance. Responses from certified project management professionals in the region of Rawalpindi/Islamabad support the perception but reflect that professionalism plays a supporting role between certification and performance. However, the study dismisses the role of psychological capital between professionalism and performance. We conclude that project management institutes and associations should ensure professionalism in the certification process to actually enhance project performance. The findings contribute to the body of knowledge in predicting improved project management performance by employing certified project managers with strong professional skills. Consequently, the research will help professional institutes to review the conformity of the required professional skills rather than just focusing on just passing an exam.