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The product‐costing techniques developed for conventional job shops are unsuitable for use in computer‐integrated manufacturing systems (CIMS) and their continued use in the CIMS environment generates incorrect and misleading manufacturing costs. A new cost model particularly suited for CIMS that also satisfies all financial accounting requirements is described. The model has two components of manufacturing cost, direct material cost and transformation cost, instead of three in the conventional method, and uses actual machine usage to calculate manufacturing costs. To effect accurate allocation of the transformation cost, first to each machine and then to the product that uses the machine, intermediate pooling of costs and different allocation bases are used. A numerical example is presented to clarify the steps in the procedure.

Sustainability transformation in the construction industry is vital for the attainment of sustainable development goals. While conventional construction has been at the expense of social and economic sustainability, sustainable construction can enhance environmental, social and economic outcomes for the construction industry and society at large. However, the industry struggles with new initiates because its stakeholders are products of unique institutions which shape their decisions and intentions to adopt new practices. This study assessed the institutional pressures that influence the adoption of sustainable construction to enhance our understanding of other factors that can promote and accelerate the adoption of sustainable construction.

The study adopted a quantitative research design with the use of online questionnaires to elicit information from construction professionals in South Africa. Descriptive statistics of frequencies, mean and standard deviation were used to analyse the data obtained from the survey. Linear regression was also used to assess the influence of institutional pressures on the adoption of sustainable construction.

Mimetic pressures were found to have a significant influence on the adoption of sustainable construction. The decision to adopt sustainable construction was based on the sustainability actions of industry leaders (mimetic pressure). Normative and coercive pressures had no significant influence on the adoption of sustainable construction.

Mimetic pressure from competitors and normative pressures is already exerting some pressure on stakeholders to adopt sustainable construction. However, there cannot be a long-term commitment that will yield the needed sustainability transformations without additional normative pressure from learned societies and coercive pressure from the government. As one of the pioneering works from the global south, this study provides empirical validations of the influence of institutional pressures on the adoption of sustainable construction. It also enhances understanding of how institutional pressures from the social context can promote and accelerate the adoption of sustainable construction.

The findings present one of the pioneering efforts to empirically validate the influence of institutional pressures on the adoption of sustainable construction.

The purpose of this study is to assess the drivers, practices and policies for implementing sustainable construction in Nigeria. This is with a view towards increasing the rate of implementation and diffusion of sustainable construction practice, so that more Nigerians can benefit from its environmental, social and economic dividends.

This study adopted a qualitative research design with the use of face-to-face oral interviews. Interviewees were selected using a purposive sampling technique. Data from the interview were analysed using thematic analysis. Descriptive statistics of frequencies, percentages and rankings were also used to present the data and complement the thematic analysis.

The study identified five major drivers of sustainable construction: clients' demand, international pressure, corporate social responsibility, competitiveness and cost-effectiveness. The common sustainable practices adopted by the interviewees are compliance with health and safety regulation, waste management, energy efficiency and material reuse. The most appropriate policies for implementing sustainable construction as suggested by the interviewees were government regulations, provision of tax relief and subsidies and public awareness. A combination of regulatory policies, market-based policies and voluntary participation of stakeholders will enhance the attainment of sustainability transformations in the construction industry

The study is based on the findings of construction participants who have practical experience with sustainable construction in Nigeria. The study also provides empirical evidences which could guide the design and implementation of policies that will further promote the diffusion of sustainable construction in Nigeria