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Enterprise resource planning (ERP) systems that are equipped with numerous features and functionalities help to improve the profitability of construction corporations around the world through enhancing the efficiency of the functions related to cost management. Thus, the purpose of this study was to investigate the applicability of ERP systems for cost management of building construction projects in Sri Lanka.

A qualitative technique was used in this study, which comprised two-round Delphi-based semistructured interviews. Purposive sampling was used to determine the interviewees. Content analysis was used to evaluate the collected data.

The findings of this study identified the ERP system as a strategic tool for gaining a competitive advantage for an organization while confirming 14 uses of ERP systems and 16 stages of the cost management process. Eighteen issues were finalized at the end of the interview rounds while categorizing the suitable ERP applications at each stage of the cost management process.

Even though there are numerous distinct studies conducted on cost management and ERP systems, there has been a lack of studies conducted on the synergy between these two areas that can be adapted for the building projects in the Sri Lankan context. Therefore, the findings of this study can bring a new paradigm to the Sri Lankan construction sector by influencing the adaption of correct ERP systems at numerous project stages by providing a competitive edge.

Using the BSC as the starting point, the purpose of this paper is to present a theory on nonprofit performance management and describes how an overall performance index (OPI) was empirically developed to assess the strategic performance of a nonprofit organisation (NPO).

A conceptual model was developed from the literature. This was refined into a testable theoretical model using case studies. Thereafter, the theoretical model and an accompanying measurement model on OPI were validated using quantitative data (n=223) collected from a sample of healthcare NPOs in Australasia.

The measurement model was found to be a good fit to data. The model parameters (weights) pertaining to the OPI represent six PM dimensions (Mission; Strategy; Organisational Capabilities, Infrastructure and People Development; Financial Health; Processes; and Stakeholder Satisfaction) and 13 sub-dimensions. These parameters provide a tenable scoring system to assess the strategic performance of a NPO.

The parameters (hence the scoring system) were estimated from data collected from a particular sector (healthcare) and a region (Australasia).

The findings can be used for comparative benchmarking (e.g. by managers and major donors) of NPOs, better governance and to initiate major performance improvement initiatives.

This study is the first empirical study that has been undertaken to develop an OPI for NPOs. The findings can be readily used by the practitioners.

This paper aims to theorise and test a causal model of predominantly lean-driven quality improvement (QI) in the context of health-care clinical microsystems, examining the effects contextual factors in this setting have on improvement activity.

QI practitioners at a New Zealand District Health Board were surveyed on a range of contextual factors hypothesised to influence improvement outcomes. Survey responses were analysed via partial least squares path modelling to test the causal model that was designed to be consistent with the “model for understanding success in quality” (MUSIQ) model (Kaplan et al., 2012) adopted in health-care QI.

Defined variables for teamwork, respect for people, lean actions and negative motivating factors all demonstrated significant effects. These findings support the representation of the microsystem layer within the MUSIQ model. The final model predicted and explained perceived success well (adjusted R² = 0.58).

The sample was a non-probability sample and the sample size was small (n = 105), although power analysis indicated that we exceeded the minimum sample size (97 cases). Even though health-care processes have universality, this study was conducted in only one district in New Zealand.

The results support highly functional teamwork as the critical contextual factor in health-care QI outcomes and suggest lean-driven process improvement can be a valid mediating mechanism. The key recommendation for practitioners is to increase focus on human resource capability when initiating and supporting QI.

The originality is testing the robustness of the MUSIQ model specifically in a lean environment, which provides the context for QI. The paper provides a more detailed specification of contextual factors acting as exogenous variables that moderate the cause (lean actions) and the effect (perceived success).

By contrasting a contingency with a universal approach to business excellence models (BEMs), the purpose of this paper is to investigate the effect of size on the use of the European Foundation for Quality Management (EFQM) model by organizations that were officially “Recognized for Excellence” in Spain. It considers the potential differences between large organizations and SMEs on the level of adoption of EFQM criteria and on the impact that enablers-criteria may have on key performance measures.

This study uses actual sub-criteria and criteria scores attained by organizations in their assessment for EFQM recognition. Scores of a population of 216 organizations are analyzed via analysis of variance, factor and structural equations models.

Although there are some criteria in the EFQM model that appear to be universally adopted irrespective of size, the empirical analyses indicate that size may shape the adoption of other criteria and the impact that enablers can have on results, thus supporting a contingency perspective. Moreover, the findings call for the revision of the relationships embedded in the EFQM model.

In contrast to most previous research, which relied on surveys of managers’ perceptions, this study uses the actual scores achieved by organizations in their assessment for EFQM recognition. It addresses the effect of size on the whole model, which so far has been neglected in the literature. All in all this study contributes to the literature on contingency approaches to best practices, and more specifically to BEMs. To the practitioner, it provides guidelines for addressing perceived performance gaps in their pursuit of recognition for excellence.

The purpose of this paper is to test empirically two key measurement perspectives – measurements in the context of a theoretical model that predicts/explains results, and measurements in the context of generating an overall score on performance excellence – of the Baldrige Criteria for Performance Excellence (BCPE) using data from Australasian Business Excellence Award applicants.

Two theoretical models corresponding to each measurement perspective were tested using data (n=118) from the applicants for the New Zealand Businesses Excellence Award (based on the BCPE). The partial least squares method was used to test the validity of the measurement items of the BCPE. Qualitative data were also collected from applicants for the Australian Business Excellence Award.

Most of the measurement items showed low levels of measurement validity under both measurement perspectives; the main reason for this was considered to be due to the design of the BCPE as it is a high level of integration and alignment between the various items and categories.

The study is based on a non‐probability sample, although this was unavoidable because the desire was to use data on national business excellence award applicants; such data are rarely available for research purposes.

The paper shows that it is important for organisations to understand the relationships between the various categories/items. Also, the paper indicates that more research should be undertaken in this area to assist organisations to understand the relationships.

The dual measurement perspectives of a BE model (using the same data) has not been tested before, and it is hoped that this study will help academia and the practitioner community to develop more refined performance excellence measures.

This paper reviews a substantial body of scholarly work on the audit expectation gap (AEG) for many years and aims to construct a new synthesis of the existing knowledge of the AEG discovered by numerous scholars in the world.

A broad search of the literature was conducted using a few AEG related keywords in the Google Scholar search engine and two databases of Scopus and Emerald from 1974 to 2021. Only the articles published in reputable journals concerning the AEG were selected after applying some selection criteria.

The concept of AEG is a multidimensional concept. Different causes for the AEG were identified, and several strategies were summarized into major promising strategies for narrowing it. It was found that the AEG cannot be eradicated entirely from society.

This review of the literature will be of interest to auditors, financial statement users, regulatory agencies, and policymakers, among other parties. Further, this AEG synthesis may be useful in understanding misperceptions and determining how they differ across diverse stakeholders.

There is a dearth of literature review studies incorporating all the facets of AEG. Hence, this study incorporates all those facets, namely research methods and instruments and dimensions used along with causes and mechanisms to narrow down the AEG while addressing the gaps and highlighting the themes for future research. Finally, a fresh, yet more straightforward definition was generated as a result of the comprehensive review of the literature, adding novelty to the extant literature.

A comparative analysis of the validity of business excellence models (BEMs) has rarely been empirically pursued. In addition to their similarities, BEMs exhibit differences in terms of their criteria, relations and emphasis, and some researchers have claimed that it is because these models tend to represent underlying cultural, economic, or social dynamics, as well as global best practices. Based on three such BEMs (the Malcolm Baldrige National Quality Award (MBNQA) model, the European Foundation for Quality Management (EFQM) model and the King Abdul Aziz Quality Award (KAQA) model), this paper introduces a four-phase study to analyse these models comparatively.

This paper: (1) conceptually delineates the distinctive natures of and differences between the three models; (2) develops a comprehensive measurement model based on the content of these models; (3) reviews the relevant literature on BEMs; (4) discusses the motivation behind this comparative approach and (5) introduces a four-phase study to comparatively analyse these models.

A comprehensive measurement model and three structural models are developed, but empirical tests have not been performed. This developed approach is introduced here as a first step in the advancement of our understanding of BEMs and their underlying theory.

The range of variability and complexity of BEMs—i.e. a holistic and comparative empirical view of BEMs—have not so far been fully considered, and findings in this domain tend to be inclusive, while some of the underlying relations of these models have not been investigated. This paper contributes to filling these research gaps.

The purpose of this paper is to investigate how successful lean six sigma (LSS) manifests in the Australasian (Australian and New Zealand) context relative to the context in the USA in terms of LSS project definition, structure and practices.

In-depth investigation through case studies – 12 Australian/New Zealand cases and 4 US cases – on the implementation mechanisms of successful LSS initiatives.

A significant difference was found between Australasian and US definitions of an LSS project. However, firms in both regions followed similar project selection, initiating and execution practices. LSS reporting structures were found to be well-established in US organizations, but none of the Australasian organizations were found to be equipped with such a structure, although the effectiveness of LSS implementation success remained unaffected.

Sufficient uniformity of LSS was found across two regions implying its usefulness/generalizability, but the findings are based only on 12 cases.

The paper provides the groundwork to develop a unique LSS model for Australasian organizations to improve processes in an effective and efficient manner.

This study aims to evaluate the perceived effectiveness of residential treatment which follows the therapeutic community (TC) model for Sri Lankan individuals with substance use disorder (SUD).

A descriptive cross-sectional study was carried out in two selected residential treatment centers which follow the TC model as a rehabilitation approach. All the clients of the selected residential treatment centers were invited to take part in the study and data were collected from 75 consented male participants using an interviewer-administered questionnaire. The perceived effectiveness of the residential treatment was assessed using the Treatment Effectiveness Assessment instrument. Data were analyzed using descriptive statistics.

Most of the participants were Sinhalese (98.7%, n = 74) with a mean age of 27.0 ± 6.0 years. The average duration in which participants stayed at selected centers was 8.0 ± 4.0 months. Most of the participants reported that the encouragement during the program was sufficient (89.3%, n = 67), psychological support was satisfactory (89.3%, n = 67), freedom (69.5%, n = 52) and facilities were adequate (76.0%, n = 57) within the program. A higher proportion of participants said that the counselors and program guides were friendly (80.0%, n = 60), and participants were allowed to communicate with their family with restrictions (92.0%, n = 69). The mean perceived effectiveness score (score range 1–40) was 34.0 ± 7.0 and the four domain scores (score range 1–10) were substance use (9.0 ± 2.0), health (8.0 ± 2.0), lifestyle (9.0 ± 2.0) and community (9.0 ± 2.0). The majority (88.0%, n = 66) of the participants perceived a high level of treatment effectiveness.

There is a paucity of empirical evidence on effectiveness of TC model for individuals with SUD in South Asian countries including Sri Lanka. The findings of this study highlight that the participants perceived higher effectiveness of the residential treatment which follows the TC approach for Sri Lankan individuals with SUD.

The purpose of this paper is to develop a performance measurement (PM) framework for Australasian nonprofit organisations (NPOs) involved in healthcare, and operational descriptions for each PM dimension within this framework.

Literature relating to the balanced scorecard and other PM frameworks was examined to develop an initial conceptual model, and this model was substantially improved by collecting qualitative data from nine Australian and New Zealand healthcare NPOs using a case study approach.

The study identifies nine causally related PM dimensions: mission, strategy, organisational capabilities, infrastructure and people development (people and information), financial health, processes, and stakeholder satisfaction (clients, people, and donors). The study also recognised that “Mission” and “Strategy” should be PM dimensions and that healthcare NPOs should focus on satisfying its people, not only donors and clients. Additionally, 41 operational descriptions are developed for each of these dimensions and can enable detailed PM items to be derived by organisations.

The study is the first study that has been undertaken to develop a PM framework for the Australasian NPOs to a level that it can be readily used by the practitioners (following customisation to their own specific context). The developed model also serves as a basis for future quantitative academic research aimed at testing and empirical validation of the conceptual model.