This paper contributes to the understanding of how flexibility in the number of members in a decision-making committee in a multistage project can enhance the accuracy and efficiency of the decisions taken. While most projects typically employ a fixed number of decision makers, the paper demonstrates the advantages of adjusting the committee size according to the project’s varying complexity at different phases of the project. In particular, we show that allowing for flexibility in the size of a committee increases the likelihood of reaching a correct decision under the unanimity rule. We analyze this issue when the decision maker’s competence is independent of the state of nature and when it is not. The results are compared to those under the simple majority rule.

Design and procurement integration strategies in construction projects play an important role and have an impact on the overall project cycle. Integrated design and procurement will increase productivity and reduce waste. This research aims to provide a guide to good design and procurement integration strategies in Design and Build (DB) projects in government projects. This research uses qualitative and quantitative methods in the form of a schematic literature review followed by a Focus Group Discussion (FGD) with the Delphi method to formulate integrated design and procurement that improve project performance. In-depth interviews were conducted with 90 respondents to explore the implementation of the design and procurement strategy on the project used as a case study. The results of this research are recommendations for an integrated design and procurement strategy which can be used as a Standard Operating Procedure (SOP) in DB projects on government projects so that it can provide added value from the start of the project being designed through tenders. This research can be utilized by project stakeholders, academics and anyone who will develop project performance through the integrated design and procurement in the long term.

Background: The term “corporate culture” is used to describe a company’s long-standing norms and practices, as well as the staff’s views and the anticipated value of their job. Executives may need to adjust their leadership styles to achieve the organization’s goal, which may have consequences for the satisfaction of the workforce. Therefore, it is essential to appreciate the relationship between business ethos, management style, work performance, mental health and employees’ job satisfaction. Methods: Researchers was conducting a cross-sectional survey of Saudi Arabian and Indian employees. Data was be collected using a structured questionnaire. To test the reliability of the data, they will be analysed by “Cronbach’s a and confirmatory factors”. SEM was be used to show the relationships of organizational cultures and leadership behaviour on work performance, mental health and job satisfaction through IBM-SPSS and SmartPLS software. Scope: A corporation with a strong culture and effective leadership shares principles and norms of behaviour with its workers, which should aid them in attaining their goals and objectives. Employees could gain work recognition, mental piece, work performance and job satisfaction when they can accomplish the obligations allotted to them by the company. Results: Corporate culture were significantly (positively) correlated with work performance, mental health and job satisfaction. In the same way, leadership behavior was significantly (positively) correlated with work performance, mental health and job satisfaction. Conclusions: The organisational culture holds significant importance, exerting a substantial influence on the overall well-being and productivity of the work environment. The acknowledgement and acceptance of the organisational ethos by workers can have a significant impact on their work behaviour and attitudes when it comes to communication and promotion. When there is a positive interaction between leadership and employees, the latter are more likely to actively contribute to team collaboration and interaction. Additionally, they are more likely to be motivated to achieve the organization’s assigned mission and objectives. As a result, work performance, mental health, and job satisfaction are enhanced.

In the current digital age, financial development has seen substantial shifts, particularly in buying and selling activities that are now facilitated by digital technology or electronic transactions (e-commerce), which offer convenience at relatively low costs. However, micro, small, and medium enterprises (MSMEs), which play a crucial role in the economy, must adapt to these advancements to sustain and grow their businesses. Despite the widespread adoption of e-commerce, many MSMEs have yet to fully capitalize on this technology. Limited knowledge often leads to hesitation in embracing e-commerce opportunities. Consequently, this study seeks to explore how innovation, information management, and e-commerce adoption impact MSME performance and its implications for business sustainability. The research targets MSME owners and managers in the Jabodetabek area (Jakarta, Bogor, Depok, Tangerang, and Bekasi) and nearby regions, with a sample of 420 individuals selected through random sampling. Data was collected through an online survey (Google Forms) administered to MSME management. The survey items were tested for validity and reliability, and the data analysis was conducted using various regression analyses with SEM-PLS and Smart-PLS3. The study’s findings highlight the following key points: 1) E-commerce adoption significantly enhances information management, which supports MSME sustainability; 2) E-commerce adoption also improves performance through better information management, further promoting MSME sustainability; 3) While technology is important, e-commerce adoption is the primary factor driving MSME sustainability, with technology serving as a secondary factor.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.