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For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

This study is carried out to demonstrate the computational practicalities of environmental construction economics necessary to offer early-stage cost advice. A case study of a private sector client’s development proposal is used. This is for the acquisition of a vacant freehold land of 1.2 acres brownfield site to develop a Grade A office complex with plans to achieve the BREEAM Excellent rating green building certification.

A three-stage methodology was deployed: Order of cost estimating, before life cycle costing and then development appraisal. The Order of Cost Estimate is generated using the BCIS online database, following the procedural guideline of the New Rules Measurement (NRM). The life cycle costing was carried out from an environmental perspective to explore two design options – Design A and Design B, in terms of which would offer the best value for money whilst reducing carbon emissions.

Based on the outcome of the life cycle costing computations, Design B was chosen as the advised development due to minimal differences in net present values and annual equivalents. Further evaluation of Design B, using the residual method of developmental appraisal was carried out, with all necessary assumptions made. From the extensive computations carried out, the project is considered unviable, as it reports a loss. Alternative use of the site or an alternative site is thus recommended to check if a greater return on investment is tenable.

The study narratively interweaves the application of three computational techniques that are core to offering early-stage cost advice.

This study addresses the prevailing complexities and limitations in estimating and managing construction overhead costs (COCs) in the existing literature, with the purpose of enhancing the accuracy of cost performance indicators in construction project management.

An innovative approach is proposed, employing the activity-based costing (ABC) accounting method combined with building information modelling (BIM) to assign real overhead costs to project activities. This study, distinguished by its incorporation of a real case study, focuses on an administrative building with a four-story concrete structure. It establishes an automated method for evaluating project cost performance through the detailed analysis of earned value management (EVM) cost indicators derived from ABC results and BIM data.

The results show that the ABC integration improves the accuracy of cost performance indicators by over 9%, revealing the project's true cost index for the first time and demonstrating the substantial value of the approach in construction engineering and management.

The current study highlights a notable gap in the existing literature, addressing the challenges in onsite overhead cost estimation and offering a solution that incorporates the state-of-the-art techniques.

The proposed method has significant implications for project managers and practitioners, enabling better-informed decisions based on precise cost data, ultimately leading to enhanced project outcomes.

This research uniquely combines ABC and BIM, presenting a pioneering solution for the accurate estimation and management of COCs in construction projects, adding significant value to the current body of knowledge in this field.

This paper aims to test a contingency-based path model that concurrently links the role of management accountants (MA) and advanced manufacturing technologies (AMTs) to cost system sophistication (CSS), as well as linking the latter to improvements in organisational performance through improving cost management and product planning decisions.

This paper used the questionnaire survey strategy to collect data from 373 medium and large manufacturing business units based in the UK, then subjected the data to structural equation modelling analysis to test a contingency-based path model.

The results show that the role of MAs and AMTs positively influence CSS. Moreover, it was found that the latter is positively associated with improvements in cost management decisions which, in turn, lead to improvements in organisational performance. However, no support was found for the association between the level of CSS and improvements in product planning decisions, although the latter was found to be positively associated with organisational performance. These results confirm the theory and empirical findings regarding the role that MAs and AMTs play in designing the cost accounting system, and support the argument that adopting sophisticated cost systems does not lead directly to improvements in organisational performance, unless the benefits of such systems, in terms of improved decision-making and cost applications, are used.

This research contributes to the literature by testing a contingency-based path model that incorporates hitherto underexamined contextual factors, namely, the role of MAs and AMTs; examining the effect of CSS on a critical output, organisational performance and the mechanisms of this effect; and considering the complexity of the business environments through the concurrent testing of the relationships involved in the research model.

Sustainable and resilient infrastructure projects aim to reduce flooding impacts and improve community adaptability. For instance, flood-resistant stilts elevate structures, mitigating flood damage. Comprehensive consideration is crucial when adding elements to housing projects, incurring costs for all involved parties. This study aims to assess the viability of concrete stilts for cost-effective flood mitigation in Malaysian terrace housing.

The study evaluates cost implications through a comparative 5D building information modeling (BIM) cost analysis of stilted and conventional (standard) housing models. This assesses the percentage increase in total cost. Furthermore, a survey of construction professionals was undertaken. The study used online convenience and stratified sampling techniques. Out of the 222 emails that were sent, 27 construction professionals located in Johor, Sabah and Selangor within Malaysia participated in the research survey. Their perspectives on stilt housing prospects and factors for costing such structures were analyzed through a descriptive analysis using SPSS.

The case study models revealed that the incorporation of stilts could lead to a 21.64% increase in the overall cost per unit. This cost increase was primarily attributed to the additional reinforcement required. However, the survey findings highlighted that a majority of construction professionals perceived the cost increment to fall within the range of 10%–20%. Consequently, it becomes imperative to meticulously consider cost factors such as foundational requirements, staircases, and the extended construction duration to effectively curtail expenditures. The prospect of heightened costs potentially posing a threat to profit margins and discouraging developers necessitates careful financial management. Notwithstanding these challenges, the survey's insights underscored that professionals in the construction industry indeed recognize the potential of stilt technology in the realm of flood mitigation and management, particularly within housing projects.

This research has significant practical implications. It provides a precise financial contrast between housing categories using 5D BIM and incorporates construction experts’ viewpoints on raised housing. Enhanced design considerations for raised housing can make it economically viable, offering a cost-effective, nature-based approach to flood mitigation. This approach can bring substantial benefits to residents by reducing flood-related damages and enhancing community resilience.

One of the notable aspects of this research is its originality. It uses a dual quantitative methodology involving modeling and survey techniques to address its objectives effectively. This approach contributes significantly to the relatively limited body of research focused on stilt housing and the application of 5D BIM. By combining these methodologies, the study explores a relatively uncharted area, making a valuable contribution to the field.

This study aims at determining the influence of the competitive strategy types and organizational structure dimensions on Cost of Quality (CoQ) in Food and Beverage (F&B) small- and medium-sized enterprises (SMEs).

A survey questionnaire was sent to F&B companies in Greece and 307 responded positively and fully completed the questionnaire. The research model developed (consisting of the competitive strategy types, the organizational structure dimensions and CoQ) was tested using the exploratory and confirmatory factor analyses and the structural equation modeling (SEM) technique.

The findings indicated that cost leadership, centralization and formalization influence the CoQ positively and significantly. By contrast, differentiation does not influence CoQ.

The small sample of the responding companies operating in one country, the different F&B sub-sectors, the subjective perceptions of only one representative per company and the cross-sectional nature of the study are the main limitations of the present study.

This paper provides academicians and practitioners with a better understanding of the factors that influence the quality-cost level.

To the best of the authors' knowledge, this is the first study that examines the effect of competitive strategy and organizational structure on CoQ.

The inherent variability on process times and demand are the factors that prevent the efficient application of lean philosophy in multi-project product development (PD) environments. Considering this variability, a hybrid push–pull project control system is developed, and value stream costing (VSC) analysis is performed to reflect the relation between project lead time, capacity and project cost. The assessment of the push/pull project control on lead time improvement and long-term savings on capacity have been aimed with the proposed complete design structure.

In a team-based structure, formed through clustering, push control techniques for planning tasks within cross-functional teams and pull control techniques for planning tasks between cross-functional teams are developed. The final step evaluates the proposed structure through VSC and long-term savings have been pointed out, especially in terms of freed-up capacity. For the validation of the proposed methodology, an office furniture manufacturing firm’s PD department has been considered and the performance of the hybrid system has been observed through simulation experiments and based on the simulation results, the lean system is evaluated by VSC.

The results of simulation experiments show a superior performance of the proposed hybrid push/pull project control mechanism under different settings of cycle time between projects or shortly project cycle time, dispatching rules within teams and variability levels. The results of the Box-Score (tool to apply VSC) indicate increased capacity in the long term to add extra projects during the planning period with the same project lead time and without additional cost.

Although extensive simulation experiments have been performed to quantify the effect of project control structure and positive results have been reported on lead time and cost, the proposed design structure has not been tested in all existing PD environments.

To the best of authors’ knowledge, the quantification of the effect of hybrid project control with VSC is the first attempt to be applied in lean PD projects.

This study aims to investigate contextual factors affecting the deployment of strategy-driven manufacturing accounting techniques (SMAT), as well as the impact of SMAT usage on organisational competitiveness. Seven major SMAT were investigated, namely, benchmarking, integrated performance measurement, environmental management accounting, strategic costing, strategic pricing, strategic investment and life cycle costing.

By using multi-informant strategy, structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria. Data was analysed using structural equation modelling and propensity score matching.

Result shows that the usage rate of the SMAT is generally moderate. Market orientation and deliberate strategy formulation are notable determinants of SMAT usage. The inability of competition intensity and perceived environmental uncertainty to notably affect SMAT usage suggests that external environmental pressure to use SMAT is weak.

Although the impact of SMAT usage on organisational competitiveness is positive and statistically significant, it is conceivable that the impact of SMAT could have been more assuming SMAT recorded extensive usage. Thus, the lack of competitiveness of manufacturing companies in Nigeria may not be unconnected to the superficial usage of SMAT.

The study contributes to knowledge in three ways. First, it extends studies on the contingency theory that contextual factors influence the adoption of management accounting innovations. Second, it exposes the contextual factors affecting the adoption of SMAT in a developing country. Third, it provides evidence on the value relevance of management accounting innovation in enhancing organisational competitiveness.

This paper aims to advance recent literature on the performativity of accounting by examining how project accounting affects a project organization’s ability to deliver a relevant project outcome, such as a product or a building, for a receiving client organization.

The paper draws on a longitudinal case study of a 41.4-billion-kroner (5.5-billion-euro) Danish project of constructing 16 new public hospitals. Its objective was to reduce the average unit costs and improve the quality of patient care. Each hospital construction was managed by a separate project organization and handed over to a separate receiving hospital organization. The project organizations applied a common approach to project accounting. The paper relies on Michel Callon’s concepts of performativity and sociotechnical agencement – approaching project accounting as an arrangement of devices.

The paper shows that the project-accounting agencement simultaneously supported and undermined the project organizations’ ability to deliver hospitals relevant to the receiving hospital organizations. The agencement performed hospital designs, disciplined project actors and guided decision-making, thus supporting the overall work of the project organizations. It also, however, compelled the project organizations to compromise on hospital designs when unexpected events occurred. These compromises led to the delivery of hospitals, which largely prevented the receiving hospital organizations from achieving the project’s objective.

This paper advances our limited understanding of the dynamic and complex relationship between project accounting and the relevance of project outcomes. It introduces the concept of a “contronymity device” to capture the way project accounting simultaneously produces two opposing consequences, both supporting and undermining the enactment of a particular reality. The paper lastly enriches our understanding of how project-accounting devices impact hospital organizations’ operating cost structures and challenge patient care capabilities.

Infill materials play a pivotal role in determining buildings’ life cycle costing (LCC) and environmental impacts. International standards prescribe LCC and life cycle assessments (LCA) to assess materials’ economic and environmental sustainability. The existing methods of LCC and LCA are tedious and time-consuming, reducing their practical application. This study sought to integrate LCC and LCA with building information modeling (BIM) to develop a swift and efficient approach for evaluating the life cycle performance of infill materials.

The BIM model for a case study was prepared using Autodesk Revit®, and the study included four infill materials (lightweight aggregate concrete block (LECA), autoclaved cellular concrete (AAC), concrete masonry and bricks). LCC was conducted using Revit® and Autodesk Insight 360® to estimate costs incurred across different project phases. LCA was conducted using “One Click LCA®,” a BIM-based platform featuring a comprehensive material inventory. Carbon emissions, acidification, and eutrophication were chosen as environmental impact factors for LCA.

LECA was the preferred choice due to its lower cost and environmental impact. Its lifetime cost of $440,618 was 5.4% lower than bricks’, with 2.8% lower CO₂ emissions than AAC’s, which were second-place options, respectively. LECA had 6.4 and 27% lower costs than concrete blocks, and AAC’s carbon emissions were 32 and 58% lower than concrete blocks and bricks, respectively.

BIM has been employed for life cycle analysis in existing literature, but its efficacy in evaluating the lifetime costs and environmental impacts of infill materials remains unexplored. The current study presents a BIM-based approach for conducting LCC and LCA of infill materials, facilitating informed decision-making during the planning phase and promoting sustainable construction practices.