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Organizations desire more accurate cost systems as competition increases, and consequently increase cost system complexity, as cost systems with greater complexity are potentially more accurate than simpler systems. However, even complex systems are prone to impactful inaccuracies, for example, due to design or calculation issues, that can adversely affect decision-making and firm performance. The authors investigate whether and the extent to which cost system complexity and competition decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. The authors find greater cost system complexity (by inspiring greater confidence in the cost system) and higher competition (by providing a plausible external cause) decrease managers’ attribution of cost-system-driven adverse firm effects to the cost system. With both greater cost system complexity and higher competition, managers observing signals of material cost inaccuracies are potentially the least likely to attribute cost-system-driven adverse firm effects to the cost system.

The purpose of this paper is to examine the influences of negative performance feedback on firms' cost behaviors including productive behaviors (i.e. R&D behaviors) and non-productive behaviors (i.e. selling behaviors and business entertainment behaviors), as well as to investigate the roles of ownership types and marketization.

A sample of Chinese manufacturing firms from 2007 to 2018 is analyzed employing multiple regression models.

The results show that negative performance feedback has a positive but not significant effect on R&D behaviors, while its effect on selling behaviors is significantly positive. Meanwhile, there is an inverted U-shaped relationship between negative performance feedback and business entertainment behaviors. Furthermore, when facing a performance dilemma, state-owned enterprises tend to adjust selling behaviors, while nonstate-owned enterprises pay more attention to business entertainment behaviors. In terms of marketization, the firms in high-marketization regions are more likely to adjust their R&D, selling and business entertainment behaviors, while the firms in low-marketization regions are difficult to adjust these cost behaviors.

This study explores the role of negative performance feedback in firms' cost behaviors and provides empirical evidence about the differentiated influences regarding ownership types and marketization.

Integrating insights from existing studies and introducing the behavioral theory of the firm and prospect theory, this study proposes a more inclusive framework that addresses the impacts of negative performance feedback on firms' cost behaviors. This paper deepens the understanding of firms' decision behaviors in the dilemma of performance shortfall.

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 take a step in this direction and use the high dimensional fixed effects and quantile regression discontinuity design to test the managerial Coase theorem, which provides an institutional perspective for us to gauge the impact of private property rights on firm performance and the effect of management costs on intermediate inputs.

This study first uses high dimensional regression discontinuity designs to examine the impact of privatization on firm performance in China between 1998 and 2013.

Results indicate that privatization effects increase average outputs of the firm by around 10% given lower management costs, and management costs increase intermediate inputs by more than 50% points. Using data from annual surveys to test managerial Coase theorem, the authors show that management costs negatively affect the marginal effect of privatization on the average outputs of the firm. The positive impact on the investment in intermediate goods and services is larger in magnitude under higher management costs.

The authors develop the managerial Coase theorem. Today, given lower management costs, private property rights provide an incentive structure for a firm to maximize the value of the assets and expand the boundaries.

This study aims to compare the expectations of non-collaborating professionals and the actual opinions of collaborating professionals regarding success factors of horizontal logistics collaboration (HLC) and investigates the reasons behind the observed differences.

This study employs a mixed-method approach. First, a survey is conducted to collect data from two samples representing collaborating and non-collaborating industry professionals. Second, confirmatory factor analysis (CFA) is used to compare the measurement models from the two samples and identify their similarities and differences. Third, a Delphi study is conducted to identify factors limiting collaborative behavior.

The results show that collaborating professionals exhibit lower levels of joint relationship efforts and trust than expected. This is primarily due to inadequate information sharing, poor collaboration formalization and the absence of a clear costs and benefits allocation mechanism.

The findings indicate that, in HLC, managers should give high importance to facilitating timely and complete information exchange, putting in place an acceptable costs/benefits allocation mechanism, formalizing the collaboration and prioritizing integrity over competency when selecting partners.

To the best of the authors’ knowledge, this is the first study that shows the existence of differences between industry professionals' pre-collaboration expectations and the actual experiences in HLC. This is also the first study that points to the exact HLC enablers that fail in practice and the barriers responsible for it.

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 classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting books into a complete process. The activity is designed to be run in one 75-minute class session using an Excel template that allows students to focus on business decisions and less on the mechanics of completing calculations. The seven segments of the activity have students calculate target cost, allocate items of overhead into production and service departments, calculate absorption product cost, allocate SA to the production departments, determine the full cost, evaluate product viability, and calculate target price. At the end of the activity, students better understand how all these cost items fit together in a manufacturing setting.

Digital data acquisition is crucial for operations in the digital transformation era. Reality capture (RC) has made an immeasurable contribution to various fields, especially in the built environment. This paper aims to review RC applications, potentials, limitations and the extent to which RC can be adopted for cost monitoring of construction projects.

A mixed-method approach, using Bibliometric analysis and the PRISMA framework, was used to review and analyse 112 peer-reviewed journal articles from the Scopus and Web of Science databases.

The study reveals RC has been applied in various areas in the built environment, but health and safety, cost and labour productivity monitoring have received little or no attention. It is proposed that RC can significantly support cost monitoring owing to its ability to acquire accurate and quick digital as-built 3D point cloud data, which contains rich measurement points for the valuation of work done.

The study’s conclusions are based only on the Scopus and Web of Science data sets. Only English language documents were approved, whereas others may be in other languages. The research is a non-validation of findings using empirical data to confirm the data obtained from RC literature.

This paper highlights the importance of RC for cost monitoring in construction projects, filling knowledge gaps and enhancing project outcomes.

The implementation of RC in the era of the digital revolution has the potential to improve project delivery around the world today. Every project’s success is largely determined by the availability of precise and detailed digital data. RC applications have pushed for more sustainable design, construction and operations in the built environment.

The study has given research trends on the extent of RC applications, potentials, limitations and future directions.

This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019. This study also analyzes corporate strategies for overcoming public concerns about tax avoidance activities, namely, the trade-off legitimacy and risk reduction strategies, through two mechanisms: the mediation and moderation roles of environmental disclosure on the relationship between environmental costs and tax avoidance activities.

The data consists of 675 and 235 observations for Australia and Indonesia, respectively, which were analyzed quantitatively using panel regression.

The results showed that the trade-off legitimacy or risk reduction strategies are not found to be implemented by companies in Indonesia, while in Australia, corporations use the trade-off legitimacy strategy to reduce risk and overcome the negative impact of tax avoidance activities. The results also provide empirical evidence on the impact of environmental costs on environmental disclosure in both countries.

This study contributes to the literature by providing the latest evidence on the role of environmental costs on environmental disclosure, which has rarely been investigated in previous studies.

Battery integration with renewable energy and conventional power grid is common practice in smart grid systems and provides higher operational flexibility. Abundant issues and challenges to the Indian smart grid while integrating renewable energy and storage technology will give timely emphasis to grasp uninterrupted power supply in forthcoming trend. Hence, this paper aims to acknowledge different barriers of battery integration and evaluate them to develop approaches for restricting their influence.

A multi-model approach is used to illustrate how these challenges are interrelated by systematically handling expert views and helps to chronologically assemble various issues from the greatest severe to the slightest severe ones. Further, these barriers are grouped using the cross-impact matrix multiplication applied to the classification analysis (MICMAC) study grounded on their driving and dependence power. Also, hypothesis testing was done to validate the obtained model.

It provides a complete thoughtful on directional interrelationships between the barriers and delivers the best possible solution for the active operation of the smart grid and its performance.

There is a significant requirement for high-tech inventions outside the transmission grid to function for the integration of renewables and storage systems.

The model will support policymakers in building knowledgeable decisions while chronologically rejecting the challenges of battery integration in smart grid systems to improve power grid performance.

Based on author’s best knowledge, there is hardly any research that explicitly explains the framework for the barriers of battery integration in grid for developing countries like India. It is one of the first attempts to understand the fundamental barriers for battery integration. This study adds significantly to the literature on the energy sector by capturing the perspective of various stakeholders.