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Adaptive reuse entails the physical modification of abandoned architectural structures, with the activation of processes and practices leading to the re-incorporation of heritage into the contemporary life of communities. This transformation entails an affective adaptation, a re-modulation of how citizens attune to a built environment that has been returned to urban, shared forms of use. By observing the emotional ties that are established between subjects and the spaces they inhabit, affecting forms of dwelling, attachments and corporeal responses, the author can clarify how adaptation purports this affective modification, where the original ambiance is not necessarily altogether overwritten, but may rather merge with the supervening situation to give life to unique assemblages of spatialized feelings.

Drawing from contemporary phenomenological theories, with their specific focus on the affective and embodied dimension of lived experience, this paper describes and discusses two instances of adaptive reuse, one in Brussels, the second in Rome, highlighting their different processes and spatial outcomes.

The paper implements recent literature on spatial experience to bring to light conditions found in cases of adaptive reuse. By describing the generators of shared emotions – objects, movements, expressions, materialities, textures – it highlights how the layering of the physical world can lead to both the domestication of affects and to discrepancies and discontinuities in the fabric of experienced space.

There is only a limited literature dedicated to the description of adaptive reuse processes from the contemporary phenomenological perspective. This kind of description can clarify the dynamics unfolding between citizens and experienced space in cases of heritage reuse.

This paper contributes to this special issue on the ethics and aesthetics of adaptive reuse with a reflection on the specific case of the reuse of those sites and buildings that can be regarded as “difficult”, “uncomfortable”, or “neglected” heritage (MacDonald, 2009; Logan and Keir, 2009; Pendlebury et al., 2018; Lanz, 2021). By doing so it is the author's intention to add to the most recent research-driven and theory-oriented strand of the contemporary architectural debate on adaptive reuse (Lanz and Pendlebury, 2022). They also intend to encourage increased research engagement within such a debate, both across disciplines and with methods and approaches that may be able to bring in greater critical consideration of the more-than-architectural aspects involved in adaptive reuse practices.

Building equally on a comprehensive literature review on the subject and extensive field work, the paper works through one paradigmatic example – the San Girolamo mental asylum in Volterra, Italy – and combines on-site observation, field notes, qualitative interviews and archival research with theory-driven reflections to discuss the ramifications of adaptive reuse processes in place-based memory and heritage practices.

The case of the former mental asylum San Girolamo in Volterra, today abandoned and decaying on the landscape, is discussed via the metaphor of the building as palimpsest to explore the significance of this built heritage in both its materiality and meanings. The San Girolamo asylum demonstrates the value, complexity and potential of this heritage site, and other alike, to act as a powerful place which connects the past and present that might serve as a platform to promote productive discourses about contemporary sensible topics, ethics of care and human rights. Drawing on these observations, the paper concludes by expanding on how the case of the San Girolamo former asylum both showcases and advocates the need for developing more creative, explorative, trans-disciplinary and collaborative approaches and methodologies to the study and implementation of adaptive reuse projects for these site “beyond intervention”.

This paper draws on and contributes to the more recent research-driven and theory-oriented corpus of studies focussing on adaptive reuse.

The need to change budgeting has been frequently debated. Drawing on the literature on management accounting and budgeting change, this study aims to explore changes in budgeting and whether experienced success of budgeting varied with time and budget type. Changes in the use of the following budget types were investigated: fixed, revised, rolling, flexible and hybrid budgets.

This study uses a mixed research methodology. Survey data was collected from the same business units of large Finnish manufacturing firms in 2004 (Time 1) and 2016/2017 (Time 2) (N = 28). In addition, some of the respondents of the latter survey were interviewed in 2023 (Time 3).

Almost all business units were found to have remained loyal to budgeting. However, changes in budget types were not uncommon and varied considerably. Overall, the use of fixed budgets continued strongly, the use of revised and hybrid budgets declined, and the use of rolling budgets increased over time. Moreover, the joint use of budgets declined. The perceived success of budgetary processes was, initially, weakened by the use of fixed budgets and, later, by the use of revised budgets. The interview data further illustrates some of the patterns of, and reasons behind, the changes.

Longitudinal analysis of change in the same business units was useful in revealing the patterns of change in budgeting and on relationships between the variables analysed over time. Further research could be carried out using more extensive case studies in companies or sector-focused surveys longitudinally.

In this article, the authors analyse a complex social process affecting historic public paths in rural areas in southern Spain. Despite the fact that urban populations are demanding the enhancement of this type of natural heritage for tourism, sports and recreational use, some parts of the network have been abandoned or usurped.

The study is multidisciplinary, comprising three interlinked studies. The cartographic study comprises an inventory of public paths in rural areas based on administrative sources. The legal study analyses local, regional and national regulations governing agricultural, environmental, heritage, sports and tourism uses of the infrastructure. The sociological study analyses social discourses on the uses of public paths, and identifies conflicts between farmers, landowners, environmentalists, sportspeople and tourists.

The preliminary results identified an important public paths network in Andalusia, approximately 160,000 km. The legal study found that there are laws regulating use, although local authorities do not monitor compliance or provide solutions to enhance management. The sociological study determined the attribution of environmental, cultural and economic value to public paths, but also the existence of conflicts between rural and urban populations.

Given that this is ongoing research, only state of the art and some preliminary albeit sufficiently consistent results are presented.

The results could help to guide public policy and governance of public paths.

Public paths promote rural development and a green/sustainable economy.

The research results and conclusions are original.

Little is known about the overall meaning of the Chernobyl exclusion zone (CEZ) from the visitors’ point of view. Conceptualizing the zone as a storyscape and its narratives as intangible heritage resources, this study aims to investigate the visitors’ engagement with these resources and the resulting articulations from the engagements as translated into verbal and visual storytelling.

Participant observation and participant generated images in combination with in-depth interviews with different types of tourists were conducted. This paper uses the photographs chosen by the interviewees themselves as a photo essay to explore the evocation of stories through narrative engagement.

Through participant-oriented research, this study identified three dominant storytelling themes through which visitors focus their understanding of the CEZ. Visitors’ narrative engagements and visual storytelling co-produce the site and entail fluid and even conflicting narrative articulations about the CEZ and its cultural significance.

The discoveries of this study stem from a unique developing heritage site. This study provided a more nuanced understanding of the different visitor categories in the CEZ and their group-specific ways to articulate, imagine and co-produce the storyscape of Chernobyl.

Gaining insight into the verbal and visual storytelling of tourists will contribute to the discussion of narrative consumption of different consumption profiles in tourism sites in addition to the mediation and construction of entangled memory spaces.

This study aims to explore how closed factories could be transformed and provide a path for sustainable development for a territory. The authors focus on the case of the Great Mine Serbariu, located in Carbonia (Sardinia), which used to be the largest coal mine in Italy between 1939 and 1964.

The authors adopt a qualitative research design based on an exploratory single-case study, drawing on interviews with the main stakeholders, on a survey conducted among 5,158 visitors, and on administrative documentation of the City Council.

The analysis of the Great Mine Serbariu case showed that the regeneration of an exhausted mine serves a model of sustainable development, especially for the redevelopment of other urban and industrial degraded areas. The Great mine Serbariu was restored and turned into a place of culture, tourism, research and higher education, with the Italian Cultural Centre of Coal Mining (ICCCM) establishing its headquarters in the heart of the former mine. It attracted almost 220,000 visitors, generating both domestic and international tourist flows and making an industrial heritage a real resource for the area.

This article advances the authors’ understanding of how closed industries could become an instrument for sustainable development on the social, economic, touristic and cultural levels. This study would help local governments with examples to enhance the historical resources to create a new identity that led to a sustainable development of an urban landscape, and to create networks with other comparable museums all over Europe to better exploit the touristic and cultural potential.

The region of Guelma, located in the northeast of Algeria, is characterised by its important natural and cultural heritage. This heritage is ignored and abandoned, which leads to its degradation and even its disappearance. Thus, it is imperative to seek to know and understand the reasons for this situation. This study aims to reveal the constraints of heritage promotion and its staging through its insertion in the development process.

A hypothetical–deductive approach based on a qualitative method using surveys was carried out on the knowledge of the heritage of Guelma by the actors concerned. The laws and classification procedures were interpreted to identify the heritage's stakes to ensure sustainable local development through tourism.

The results show the lack of recognition of the natural and cultural heritage by the region's population, the cumbersome, long and complex classification procedure. The weakness of the offer in terms of tourist infrastructures constitutes a handicap to the valorisation of the heritage and prevents the enhancement and development of tourism. Systematically, heritage does not contribute to the local and territorial development of the Guelma region.

The article underlines the importance of raising awareness among the various heritage stakeholders and actors, and first, the population, of the value of their natural and cultural heritage to make it profitable and a driving force for local and territorial development.

The adaptive reuse of heritage has the potential to socially and culturally re-signify dilapidated or suspended structures in the urban landscape. However, the scope of adaptive reuse could be broadened to include the constellation of infrastructure such as water and sewerage system, waste disposal facilities, power and communication plants and networks that support urban life but whose access – and maintenance patterns – remain the preserve of specialized technicians.

A conversation with some of the architects from the raumlabor collective involved in the Floating University Berlin project, about the stormwater detention basin of the former Berlin Tempelhof airport, provides an insight into the mechanisms by which adaptive reuse can also concern the infrastructural world in operation.

In Tempelhof's change of function from an international airport to a large abandoned urban space and then to a park, the detention basin has never ceased to function. But the subsequent process of reuse has reshaped the patterns of maintenance of the reservoir, leaving room for first non-human and then unskilled human action.

From this still overlooked reading perspective, it becomes clear how precisely flexible reuse, consisting of a constantly renegotiated interweaving of violated protocols and backward steps, allows the scope of adaptive reuse to be extended to infrastructures in operation. From secret domains of nature's transformation, they become places of openness in which to experience and better understand the entanglement of contemporary socio-ecological relations that underlie the urban condition.

Mergers and acquisitions (M&As) are important strategic actions undertaken by firms to access resources and markets. However, firms face substantial challenges in M&As during deal completion. While prior literature reviews synthesize the studies on the post-merger consequences of M&As, the literature on deal completion is largely fragmented. In this paper, the authors synthesize prior literature on deal completion into the antecedents and consequences framework and map various studies across the international business and management, finance and accounting literature at the macro-, meso- and micro-levels.

The authors adopt a content analysis-based methodology to conduct the review. First, the authors identify existing literature on deal completion based on keyword searches. Next, the authors propose a framework that integrates the extant literature from a multi-theoretic perspective across four broad themes: concepts, antecedents, implications and moderators. In this study, the authors consider not only empirical but also conceptual papers to strengthen the theoretical foundations of M&A literature. Finally, after synthesizing various studies, the authors highlight a future research agenda on deal completion.

Based on the review, this study provides important avenues for future research on M&A deal completion.

This study theoretically integrates multi-disciplinary and multi-country research on acquisition completion.

Pragmatism is very relevant to workplace management and performance measurement, yet in the accounting literature, it is a term used loosely and in a colloquial manner. By drawing on a framework based on classical pragmatism, this study aims to examine how a pragmatic perspective is discernible in the form and use of management control (MC) practices.

This study collects data using a case study of a firm in the green energy construction sector.

Building on the analytical framework, this study provides evidence that a pragmatic perspective is discernible in both form and use of MC practices, through a clear focus on targets rather than variance analysis, the presence of mutable local MC practices characterised by interaction and problem-solving and the absence of other common MC practices with no clear links to ends-in-view. This study also provides evidence of the potential limitations of a pragmatic perspective including myopia and an exacerbation of the inherent bias in organisations towards exploitation.

This research brings analytical clarity to the study of pragmatism in the accounting literature and insights into how a pragmatic perspective is discernible in the form and use of MC practices. Further, the study shows the potential limitations of a pragmatic perspective for management.