Discussion about the actual nature of political action is unusual in the literature about the Financial Accounting Standards Board (FASB). Examines the treatment of politics in the US standard setting context and this analysis results in the conclusion that despite widespread recognition that standard setting is political, what this means is greatly underappreciated. Moving knowledge about financial accounting policy towards a more adequate realization of its political nature is furthered by a discussion of the roles of power, ideology and rhetoric.

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Modular integrated construction (MiC) is a revolutionary construction method. However, the logistics management of MiC has always been a major barrier to the wider adoption of MiC. Nonetheless, this challenge can be tackled by the application of lean techniques, namely, just-in-time (JIT). Numerous studies have identified and evaluated the critical factors (CFs) required to implement JIT; however, there is no consensus among the previous studies on these CFs and their level of importance. Therefore, this research, for the first time, provides a systematic review and meta-analysis of these CFs. The systematic review identifies 42 CFs. To further provide a synthesis analysis of previous studies, a meta-analysis approach is used. This analysis is conducted on the identified CFs to evaluate their importance level and hence rank them. The results indicate that all the 42 CFs are important for applying JIT, of which seven are highly significant for successfully implementing JIT in MiC. Although the ranking obtained by meta-analysis is much more reliable than that provided in the individual studies, however, there is still a high heterogeneity in the results, which depicts the uncertain nature of the construction field. Therefore, sub-group analysis is conducted to investigate this heterogeneity and uncover the hidden patterns in the literature. This is achieved by studying the influence of predictive factors (moderators) on the importance level of CFs. This analysis shows that the economy of a country and the type of project executed are influential factors. The results further indicate that developing economies, in contrast to advanced economies, should pay more attention to three CFs. Also, the results show that seven CFs are much more important in MiC projects than the other project types. This research work is highly beneficial for theory development and for practitioners by identification of significant CFs that warrant management dedication to best apply JIT. Researchers, in particular, can consider the recommendations given here for implementing future meta-analysis studies.

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