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This paper bridges the gap between the theory and practice by developing a life cycle sustainability tracker (LCST). The study is seeking to proffer solutions to an observed shortcoming of conventional life cycle sustainability assessment (LCSA) communication platforms. Notably, the static nature of the information provided on such platforms has made it difficult for them to be used for real-time decision-making and predictions. The main aim of this paper is to develop a LCST that facilitates a dynamic visualisation of life cycle sustainability results and allows for an integrated benchmark across the dimensions of sustainability.

The study leverages the model development capabilities of the design science research strategy in accomplishing a dynamic and novel communication platform. A life cycle thinking methodology and appropriate multicriteria decision approach (MCDA) is applied to accomplish a comprehensive, streamlined and replicable approach in mapping and tracking the progress of sustainable development goals (SDGs) in the National Infrastructure Pipeline (NIP) projects in India.

It was found that: (1) The use of the LCST tracker provides a dynamic and holistic insight into the key LCSA indicators with clearly defined benchmarks to assess the impact on the SDG 11, (2) The NIP projects achieve an upward trend across all the regions, and the percentage of opportunities ranges from 11 to 24%, with the South experiencing the highest growth and the North having the minimal increase in percentage and (3) The assessment score (52–58%) provides performance metrics that align well with the LCST – which ranges between “Fair” and “Average” for all the regions in India.

The novelty of this research is that the LCST provides a transparent and harmonised approach to reporting on the LCSA results. The LCST utilises heat maps and radial mapping to achieve an intuitive display of large amounts of highly heterogeneous data, thus allowing the synthesis of large sets of information compactly and with coherence. Progress towards the SDGs change on a yearly basis; hence, a dynamic LCSA tool provides a timely and the valuable context to map and track performance across different regions and contexts.

This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy.

Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used.

The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective.

The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions.

The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy.

The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries.

The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

Implementing building information modeling (BIM) in construction projects offers many benefits. However, the use of BIM in project cost management is still limited. This study aims to review the current trends in the application of BIM in project cost management.

This study systematically reviews the literature on the application of BIM in project cost management. A total of 46 related articles were identified and analyzed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method.

Eighteen approaches to applying BIM in project cost management were identified. The approaches can be grouped into cost control and cost estimation. Also, BIM can be applied independently or integrated with other techniques. The integrated approaches for cost control include integration with genetic algorithms, Monte Carlo simulation, lean construction, integrated project delivery, neural network and value engineering. On the contrary, integrated approaches for cost estimation include integration with cost-plus pricing, discrepancy analysis, construction progress curves, estimation standards, algorithms, declarative mappings, life cycle sustainability assessment, ontology, Web-based frameworks and structured query language.

To the best of the authors’ knowledge, this study is the first to systematically review prior literature on the application of BIM in project cost management. As a result, the study provides a comprehensive understanding of the current state of the art and fills the literature gap. Researchers and industry professionals can use the study findings to increase the benefits of implementing BIM in construction projects.

The concept of sustainable product design (SPD) is gaining significant attention in recent research. However, due to inherent uncertainties associated with new product development and incorporation of multiple qualitative and quantitative criteria; SPD is a complex and challenging task. The purpose of this paper is to introduce a novel approach by integrating quality function deployment (QFD), multi-criteria decision making (MCDM) technique and Six Sigma evaluation for facilitating SPD in the context of Industry 4.0.

The customer requirements are evaluated through the neutrosophic-decision-making trial and evaluation laboratory-analytic network process (DEMATEL-ANP)-based approach followed by utilizing QFD matrix to estimate the weights of the engineering characteristics (EC). The Six Sigma method is then employed to evaluate the alternatives’ design based on the ECs’ values.

The effectiveness of the suggested approach is illustrated through an example. The result indicates that utilization of the neutrosophic MCDM technique with integration of Six Sigma methodology provides a simple, effective and computationally inexpensive method for SPD.

The proposed approach is helpful in upstream evaluation of the product design with limited experimental/numerical data, maintaining a strong competitive position in the market and enhancing customer satisfaction.

This work provides a novel approach to objectively quantify performance of SPD under the paradigm of Industry 4.0 using the integration of QFD-based hybrid MCDM with Six Sigma method.

In the last decades, various building information modeling–life cycle assessment (BIM-LCA) integration approaches have been developed to assess the environmental impact of the built asset. However, there is a lack of consensus on the optimal BIM-LCA integration approach that provides the most accurate and efficient assessment outcomes. To compare and determine their accuracy and efficiency, this study aimed to investigate four typical BIM-LCA integration solutions, namely, conventional, parametric modeling, plug-in and industry foundation classes (IFC)-based integration.

The four integration approaches were developed and applied using the same building project. A quantitative technique for evaluating the accuracy and efficiency of BIM-LCA integration solutions was used. Four indicators for assessing the performance of BIM-LCA integration were (1) validity of LCA results, (2) accuracy of bill-of-quantity (BOQ) extraction, (3) time for developing life cycle inventories (i.e. developing time) and (4) time for calculating LCA results (i.e. calculation time).

The results show that the plug-in-based approach outperforms others in developing and calculation time, while the conventional one could derive the most accuracy in BOQ extraction and result validity. The parametric modeling approach outperforms the IFC-based method regarding BOQ extraction, developing time and calculation time. Despite this, the IFC-based approach produces LCA outcomes with approximately 1% error, proving its validity.

This paper forms one of the first studies that employ a quantitative and objective method to determine the performance of four typical BIM-LCA integration solutions and reveal the trade-offs between the accuracy and efficiency of the integration approaches. The findings provide practical references for LCA practitioners to select appropriate BIM-LCA integration approaches for evaluating the environmental impact of the built asset during the design phase.

To address the challenges encountered in disaster responses, optimize resource utilization, minimize environmental and social impact, and ensure transparency and accountability, it is essential to review humanitarian supply chains and incorporate sustainability considerations. Humanitarian organizations can enhance their ability to deliver timely and effective assistance to those in need by continuously improving supply chain practices. Consequently, this work explores the convergence of two fast-growing domains: sustainability and humanitarian supply chain management (HSCM).

The authors conducted a systematic literature review of peer-reviewed articles to identify the prominent research trends and themes from the two domains' interactions. The extant literature is represented under the theory, context, characteristics, and research method (TCCM) framework. The authors have utilized a stakeholder theory perspective to identify coordination and collaboration among the various stakeholders.

This study's review findings reveal five future research directions formulating this study's central themes: the role of environmental sustainability, coordination, and collaboration in building effective HSCs; the role of humanitarian aid for the responsive HSC; the influence of big data predictive analytics on the HSC performance; development and empirical validation of sustainable HSC performance framework; the role of HSC stakeholders in building effective and efficient HSCs.

There is no existing academic literature review available on sustainable HSCM. This review fills this void by fostering discussion about sustainable humanitarian supply chains where the authors notably propose the TCCM framework in the context of sustainable HSCM, followed by a stakeholder network.

Companies should enhance their market position and competitiveness by improving staff effectiveness, skills, resource commitment, and applying relevant managerial methods. This study aims to examine the impact of knowledge management (KM) and total quality management (TQM) on employee effectiveness (EE) and supply chain performance (SCP) in emerging economies.

The used methodology consists on conducting a survey within Tunisian companies, where the authors gathered 206 responses. Collected data was analyzed using statistical package for the social sciences (SPSS) software, enabling the authors to establish a conceptual model. This model was further examined through structural equation modeling, using analysis of moment structures (AMOS) software for hypothesis validation. Additionally, the authors’ research aimed to enhance SCP and boost EE while minimizing costs through a nonlinear mathematical model and the quality function deployment method.

The results indicate that TQM and KM positively impact EE, and KM and EE positively impact SCP. However, the significance of employee performance on SCP varies depending on company location and industry sector studied.

This work emphasized the involvement of small- and medium-sized enterprise managers from emerging economies in the studied concepts and confirmed the effects of KM and TQM practices on EE and SCP.