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Article
Publication date: 29 March 2024

Esra Keskin, Eunhwa Yang, Harun Tanrıvermiş and Monsurat Ayojimi Salami

The facility management (FM) sector, which is developing rapidly, is making slower progress in Turkey compared to Europe and the USA. This paper aims to research the underlying…

Abstract

Purpose

The facility management (FM) sector, which is developing rapidly, is making slower progress in Turkey compared to Europe and the USA. This paper aims to research the underlying issues leading to FM practices and offer insights into the implications of FM-related policies, especially for large urban transformation projects.

Design/methodology/approach

The study used a mixed-methods research design and collected qualitative data through semi-structured interviews with building/site managers and quantitative data through structured surveys with residents. Forty-nine building/site managers and 660 residents participated in the interview and survey from Turkey’s North Ankara and Dikmen Valley urban transformation projects.

Findings

The FM by residents, performed by the managers selected among homeowners, was preferred to the professional FM in Turkey. Education level, age, homeownership and duration of living in the region were associated with selecting FM practices. Cost also had an important place among the selection criteria, and the standard view from the residents was that professional FM would cause a cost increase. However, interviews with building/site managers in North Ankara and Dikmen Valley Urban Transformation areas revealed that a significant part of the problem resulted from insufficient knowledge and experience in FM.

Research limitations/implications

Within the scope of the research, two urban transformation projects in Ankara Province were selected, and the survey was limited to the North Ankara Entrance Urban Transformation Project and Dikmen Valley Urban Transformation Project areas. Although there is a need to improve the understanding of FM in all facilities, built environments and collective buildings, collective buildings in urban transformation areas due to several constraints, those other identified areas are postponed for future study. In addition, collective buildings located in transformation areas differ from others in discussing the social dimension and the impact of management.

Social implications

Within the scope of the research, two urban transformation projects in Ankara Province were selected, and the survey was limited to the North Ankara Entrance Urban Transformation Project and Dikmen Valley Urban Transformation Project areas. Although there is a need to improve the understanding of FM in all facilities, due to several constraints built environments and collective buildings in urban transformation areas, are postponed for future study. In addition, collective buildings located in transformation areas differ from others in discussing the social dimension and the impact of management.

Originality/value

This study evaluates two different FM approaches: FM by residents and professional FM, implemented in Turkey and identifies the criteria for choosing the FM practice. In addition, both building/site managers and residents evaluate different perspectives on FM. This study is unique because it compares different FM practices in Turkey and the criteria for residents to prefer different FM practices.

Details

Facilities , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-2772

Keywords

Article
Publication date: 23 November 2023

Anjali Srivastava and Anand

Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They…

Abstract

Purpose

Corporate disclosures are essential because they provide transparent and accurate information about a company's financial health, performance, risks and governance practices. They enable investors to make informed decisions, promote market efficiency and maintain trust in the financial system. This paper uses bibliometrics to identify the intellectual composition of the literature on corporate disclosure.

Design/methodology/approach

Based on the bibliometric information of 4,551 articles on corporate disclosure research, the authors conducted citation, keyword co-occurrence, bibliographic coupling and publication analyses to elucidate the leading articles, authors, sources, institutions, countries, themes and topics in the field of corporate disclosure from the 1960s to 2021.

Findings

The findings of this review demonstrate that corporate disclosure research is based on four broad themes – the role of disclosure in capital markets, non-financial disclosure, determinants of corporate disclosure and firm risk and intellectual capital disclosure. This review suggests that management should pay attention to the financial and non-financial corporate information that investors, regulators and the government emphasise.

Originality/value

This paper is the first comprehensive bibliometric review on corporate disclosure. It summarises the regulatory shifts, technological changes and industry trends that have influenced corporate disclosure research. Besides identifying broad research themes, the authors performed bibliographic coupling for research on disclosure sources, including annual reports, management forecasts, earnings calls, press releases, the Internet and social media, to reveal the thematic clusters related to these sources.

Details

Managerial Finance, vol. 50 no. 4
Type: Research Article
ISSN: 0307-4358

Keywords

Article
Publication date: 29 March 2024

Ama Darkwah Osei Assibey Antwi, Aba Essanowa Afful, Joshua Ayarkwa, Ambrose Dodoo, Safowaa Osei-Tutu and Anthony Kwame Danso

This study aims to review the status quo, current state of research, research hot themes and research gaps in sustainable facilities management (SFM) in the built environment (BE…

Abstract

Purpose

This study aims to review the status quo, current state of research, research hot themes and research gaps in sustainable facilities management (SFM) in the built environment (BE) through an extant literature review.

Design/methodology/approach

To map and analyze knowledge paths in the context of SFM research, a sequential explanatory mixed-method review involving bibliometric and content analysis was used to help identify current research trends, research hot themes and knowledge gaps. The Scopus search engine was used to find 169 relevant articles. For a better understanding of the literature accumulated, a bibliometric analysis was carried out by using VOSviewer to reveal current research themes, the status quo and current state of research as well as research gaps.

Findings

Through the literature review and content analysis, the current research themes on SFM revealed from the study include green building technologies, assessment methods of SFM, smart buildings and building information modeling. The research hot themes in SFM include smart buildings and green building technologies, green buildings (GB), architectural and building designs in the university sector, assessment methods in buildings and decision-making and the adoption of asset and facility management in the university sector. Indoor air pollution, intelligent buildings, climate change, maintenance, environmental management, facilities, historic preservation, environmental performance, energy management, etc. are the research gaps identified from the study, and these serve as potential areas for future research studies under SFM. It was recognized that facilities managers are increasingly involved with sustainability policies within their organizations and are developing sustainability agendas to keep up with the changing nature of the facilities management (FM) profession.

Practical implications

The findings of this study hold relevance to the FM practice, as the integration of SFM by facilities managers can lead to waste reduction, decreased operating expenses and reduced energy consumption. In addition, occupants of sustainable buildings experience improved conditions that contribute to better health and productivity, thus boosting their overall well-being. Consistent with the themes of smart buildings and green technologies, revealed to be the hot themes in the SFM research scope, properties with sustainable features can command higher rental rates and property values, appealing to a broader range of stakeholders. SFM practices in universities can aid in saving money from reduced facility operational costs and improve the image of institutions while creating better indoor environments for students and staff. The analyses of countries involved in research can open doors for the establishment of research groups and the development of collaboration between universities in different countries researching similar topics of interest.

Originality/value

The geographical scope of this study is not limited and, therefore, encourages broad applicability of the findings to the global sustainable BE.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

Keywords

Article
Publication date: 9 April 2024

Mustafa Raza Rabbani

The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature…

Abstract

Purpose

The study aims to use bibliometric and scientometric analysis to conduct a detailed investigation on the impact of disruptive technologies in accounting and reporting literature. To draw both academics and practitioners through accelerated research activities, the study also aims to look into the significance of these disruptive technologies, their potential and the opportunities they present for the accounting profession.

Design/methodology/approach

With the use of the Scopus database and a combination of accounting, reporting, auditing and technology-related keywords, 1660 research articles published between 2008 and 2023 were included in the sample. To provide graphical analysis of bibliometric data and visualize research findings such as bibliographic coupling, co-citation and keyword co-occurrence, this study used the R-biblioshiny and VOSViewer tools.

Findings

The findings demonstrate a growth in scholarly interest in the study’s area, particularly in recent years. The bibliometric analysis focuses on three key uses and applications of technology in the accounting and auditing professions: the adoption of continuous auditing and monitoring in the audit profession, the use of software tools in the audit and accounting professions and the connections between information systems and audit.

Originality/value

This study contributes to the literature by examining current research trends on the use of technology in the accounting and reporting professions, identifying gaps in the literature and, most importantly, proposing a research agenda for the field. This study’s data came entirely from English-language articles and reviews in the Scopus database. It also considers studies that are directly relevant to the use of technology in accounting and reporting.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

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