TY - JOUR AB - The last decade has witnessed the introduction of non‐territorial offices with desk sharing and desk rotation linked to different job functions and working processes. This paper discusses the motives behind the application of these new concepts, potential costs and benefits and data on accommodation costs. A framework of potential costs and benefits is presented and illustrated by data from cost analyses and post‐occupancy evaluations of new offices. The author advocates the creation of an integral framework of (potential) costs and benefits, structured according to the principles of the balanced score card. This may help decision makers to set priorities in objectives and to anticipate on effects of interventions in office accommodation. Empirical data on costs and benefits of innovative workplace design are scarce. The framework according to the balanced score card should be explored further by interviewing experts from different organisations. The integral framework is new. The conceptual framework and data from empirical research may support decision making. VL - 22 IS - 9/10 SN - 0263-2772 DO - 10.1108/02632770410555959 UR - https://doi.org/10.1108/02632770410555959 AU - van der Voordt Theo J.M. PY - 2004 Y1 - 2004/01/01 TI - Costs and benefits of flexible workspaces: work in progress in The Netherlands T2 - Facilities PB - Emerald Group Publishing Limited SP - 240 EP - 246 Y2 - 2024/05/13 ER -