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Juliana Parise Baldauf, Carlos Torres Formoso and Patricia Tzortzopoulos
This paper proposes a method for managing client requirements with the use of Building Information Modelling (BIM). The development of healthcare projects demands a large amount…
Abstract
Purpose
This paper proposes a method for managing client requirements with the use of Building Information Modelling (BIM). The development of healthcare projects demands a large amount of requirements information, in order to deal with a diversity of clients and frequents changes in healthcare services. The proposed method supports healthcare design by adopting a process-based approach for client requirements management, with the aim of improving value generation.
Design/methodology/approach
Design Science Research was the methodological approach adopted in this investigation. The main outcome of this study emerged from an empirical study carried out in a healthcare project in Brazil.
Findings
The proposed method involves three stages: (1) capturing and processing requirements; (2) product and requirements modelling, which involves the connection between requirements and the BIM 3-D model and (3) supporting design solution refinement, through the communication of requirements and the assessment of design in relation to updated client requirements information.
Originality/value
This study explores client requirements management from a process perspective, proposing activities and their interdependences and possible sources of data, including healthcare services information. The main theoretical contributions are related to the understanding of the nature and complexity of the information involved in client requirements management, and how this can be modelled.
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Giulia Leoni, Alessandro Lai, Riccardo Stacchezzini, Ileana Steccolini, Stephen Brammer, Martina Linnenluecke and Istemi Demirag
The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and…
Abstract
Purpose
The purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries, organizations and individuals. In so doing, the paper gives an overview of the most recent findings about the role of accounting and accountability in times of crisis that are hosted in this special issue of Accounting, Auditing and Accountability Journal (AAAJ).
Design/methodology/approach
The paper draws together and identifies emerging themes related to the current COVID-19 pandemic and its impacts on accounting, accountability and management practices and considers how the studies in this issue extend one’s knowledge of accounting and contribute to accounting research.
Findings
Three emerging themes are drawn and their contribution to accounting scholarship is discussed. The first theme deals with the role of accounting and numbers in supporting governmental responses to COVID-19. The second theme considers accounting practices used to make exceptional decisions at the organizational level in times of crisis. The third theme addresses a relevant frontier of research into accounting and inequalities.
Practical implications
In considering the diverse contributions of this special issue, the paper points out how uncertainty and change can impact the design, use and understanding of accounting, management and accountability practices and can be accepted by scholars and practitioners as part of such practices.
Originality/value
This paper provides a timely and comprehensive picture of the first reflections and research findings on the impacts of the COVID-19 pandemic on one’s interpretation of accounting, accountability and management practices.
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Renata Paola Dameri and Pier Maria Ferrando
The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated…
Abstract
Purpose
The paper aims to propose an integrated reporting (IR) framework rooted in Freeman’s stakeholder theory (ST). The proposed framework modifies the international integrated reporting framework (IIRF) and aims to overcome criticisms related to its focus on investors and the abandonment of sustainability.
Design/methodology/approach
The paper develops a modified IIRF based on an in-depth analysis of the IR and ST literature. The framework was then applied to a non-profit health-care organisation to verify its theoretical assumptions.
Findings
The modified IIRF was conceived as a ready-to-use tool. By applying it to a business case, it was validated with respect to whether and how it could help achieve better and more stakeholder-oriented reporting. The findings enabled us to validate the use of the tool not only for reporting but also for the self-assessment of organisations with respect to embedding ST.
Research limitations/implications
The modified IIRF was implemented only in one case, and further implementations are needed to comprehensively identify its strengths and weaknesses, both in for-profit and non-profit organisations.
Practical implications
The revised IIRF represents an updated tool for reporting and disclosing the value created by an organisation for itself and for its stakeholders including the external entities affected by the impacts engendered by the organisation. In this way, the IIRF can give visibility to all value created and the value creation process, including sustainability matters. This allows integrated thinking processes to be incorporated accordingly, supporting better management.
Originality/value
This paper suggests three adjustments to improve the IIRF’s ability to incorporate ST as a theoretical foundation. The adjusted IIRF is a ready to-use-tool specifically highlighting what value or values an organisation delivers (its outcomes), for whom (its stakeholders) and how (its specific business processes) within a business model effectively connecting them. From this point of view, it fits the rising stream about the evolution of the sustainability reporting fostered jointly by the international integrated reporting council and sustainability accounting standard board, and by the European Union.
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