Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

This article explores the development and legislative process of concession agreements within the framework of Public-Private Partnerships (PPPs) in the EU, tracing their origins to the United Kingdom in the early 1990s. Driven by national policies, the Ministry of Finance in China has promoted PPPs in infrastructure and public services. This study focuses on the basic principles, legal nature, and general rules of EU concession agreements, aiming to provide legal strategies for Chinese franchising agreement legislation by drawing on the EU’s legislative experiences.

This paper analyses wherever top executives were born and wherever they attended university to reveal regional groupings of the executives that form company culture and strategy in China and the mechanisms by which they affect corporate performance. It was found that the personal histories of top executives affect their decision-making orientation, and, in turn, company culture. The personal histories of executives and intra-regional, intra-provincial and intra-city links of corporate headquarters were obvious factors for executive selection. Distances were higher, and percentages of intra-regional links were lower for higher profit and growth companies. This shows that more competitive companies are more likely to hire executives who have lived in different regions or institutions in their lifetimes and university educations. The study concludes that Chinese firms’ key choices are influenced, in part, by external geographic factors way more advanced than the self-operation of individual enterprises.

The interest in using project management office (PMO) services in organizations to manage their construction projects is growing in light of rising economic, technological, and social developments based on their ability to achieve organizational goals while avoiding risks. Accordingly, organizations use PMO services to manage their technical and financial project issues to periodically evaluate PMO performance and services in a scientific, practical, and measurable way to ensure successful project path via PMO. Therefore, this research aims to develop a performance evaluation system that enables organizations to follow up and evaluate the PMO performance to ensure that PMO manages the organizations’ expectations and goals successfully according to certain quality, scope, and cost. The study builds on significant findings in PMO competence indexes as evaluation matrix, which includes five basic categories with 136 indexes covering the project life cycle. The matrix was developed based on literature analysis and supplemented with experts’ interviews in construction management. The developed robust competency-based index (RCI) for directive PMO supports the organizations to conduct client satisfaction, correction, or partial/total change of the PMO’s competence flow within five construction project life cycle and process, i.e. governance, portfolio, information, execution, and contract issues.

This paper investigates the implementation of ijarah muntahiyah bittamlik (IMBT) as an infrastructure project financing scheme within the Public-Private Partnership (PPP) models from a collaborative governance perspective. This paper follows a case study methodology. It focuses on two Indonesian non-toll road infrastructure projects, i.e., the preservation of the East Sumatra Highway projects, each in South Sumatra province and Riau province. The findings revealed that Indonesia’s infrastructure development priorities and its vision to become a global leader in Islamic finance characterized the system context that shaped the implementation of IMBT as an infrastructure project financing scheme within the PPP-AP model. Key drivers include leadership from the government, stakeholder interdependence, and financial incentives for the partnering business entity to adopt off-balance sheet solutions. Principled engagement, shared motivation, and the capacity for joint action characterized the collaboration dynamics, leading to detailed collaborative actions crucial for implementing IMBT as a financing scheme.