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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 aims to investigate the nature of management accounting (MA) change and the institutional pressures driving the change using the context of an emerging economy – Bangladesh.

The study collected data from 20 listed companies in Bangladesh through in-depth interviews. It uses the typology of MA change proposed by Sulaiman and Mitchell (2005) in identifying the nature and extent of MA change executed during the preceding three years. A modified version of Granlund and Lukka’s (1998) model is used to identify and explain the impact of institutional and economic pressures on MA change.

This study finds that MA changes have taken place in the Bangladeshi listed companies in the forms of modification, addition and replacement during the preceding three years. The findings also showed that mimetic and coercive pressures influence the adoption of new MA techniques or changes in the existing MAP. The impact of economic forces (specifically the advancement of operating technology and competition intensity) on MA change is also well evident.

This study focuses on the typology of MA change and the institutional forces affecting the MA change, which have rarely been addressed in the context of an emerging and developing economy.

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.

The purpose of this study is to examine the application of sustainable building design and operation within a university setting to determine its economic efficacy and potential for further university investment.

This study incorporated a life cycle cost analysis (LCCA), simple payback period and discounted payback period calculations to determine the return on investment, including a sensitivity analysis when comparing the energy use and financial benefits of the sustainable design of a multi-use facility at Toronto Metropolitan University with buildings of similar size and use-type.

It was found that there is a positive business argument for Canadian Universities to consider the use of sustainable design to reduce energy use and greenhouse gas (GHG) emissions. A reasonable payback period and net present value within an institutional context were determined using a life-cycle cost assessment approach.

This study was limited to the measure of only a single location. Certain assumptions regarding energy pricing and interest rates and the related sensitivities were anchored on a single year of time, and the results of this study may be subject to change should those prices or rates become significantly different over time. Considerations for future research include a longitudinal approach combined with a more detailed analysis of the effect of use-type on the variables discussed.

For university administrators, the results of this study may encourage institutions such as universities to approach new building projects through the lens of energy efficiency and environmental sustainability.

GHG emissions are a well-proven contributor to global climate change, and buildings remain a significant source of GHG emissions in Canada due to their winter heating and summer cooling loads. As a result, sustainable building design on university campuses can mitigate this impact by optimizing and reducing energy consumption.

Research related to the economic evaluation of sustainable building design on university campuses is generally limited, and this study represents the first of its kind in regard to an LCCA of a sustainably designed building on a Canadian University campus.

Offsite construction (OSC) is a modern method of construction (MMC) that involves manufacturing and assembly of buildings. Industry 4.0-driven technological advancements have accelerated OSC uptake causing many skilled construction workers requiring re-skilling or up-skilling. Quantity surveyors currently play an important role throughout a construction project life cycle, and hence, their knowledge on OSC projects is vital for the continuity of quantity surveying (QS) profession. The purpose of this paper is to critically review QS education in an OSC perspective and to propose strategies for up-skilling.

This research includes a detailed literature review of QS and OSC to evaluate how OSC affects the QS profession. Publicly available information on the university websites on accredited QS and construction management degrees was reviewed to identify OSC and MMC references, specifically the content listing and learning outcomes.

Out of the 315 degrees offered by 157 universities, only 69 degrees in 32 universities refer to OSC or MMC. OSC concept is explicitly referred in subjects related to construction technology, production management, lean construction, digital construction and MMC. As such, the research suggests including lean production principles, OSC techniques and design philosophies such as design for manufacture and assembly be added to the QS curricula.

This research is a comprehensive desktop study that does not involve empirical data-based evaluation. Research findings inform strategies to improve QS education and professional competencies.

To the best of the authors’ knowledge, this paper is the first of its kind that evaluates accredited QS degrees and learning requirements in an OSC perspective.

The aim is to holistically assess the environmental performance of windows and analyse how their design and characteristics contribute to the overall performance of the building/space. This study focuses on the performance of windows in patient rooms hosting less mobile people.

This study investigates the life cycle environmental impacts of different glazing types, window frames and fire safety doors at the product level. This article also presents a building-integrated environmental analysis of patient rooms that considers the multiple functionalities of windows by incorporating dynamic energy analysis, comfort and daylighting performance with a life cycle assessment (LCA) study.

The results indicate that the amount of flat glass is the main contributor to the environmental impacts of the glazing units. As for the patient rooms, global warming shows the most significant contribution to the environmental costs, followed by human toxicity, particulate matter formation and eutrophication. The key drivers for these impacts are production processes and operational energy use. This study highlights the significance of evaluating a wide range of criteria for assessing the performance of windows.

An integrated assessment approach is used to investigate the influence of windows on environmental performance by considering the link between window/design parameters and their effects on energy use/costs, daylighting, comfort and environmental impacts. The embodied impacts of different building elements and the influence of various design parameters on environmental performance are assessed and compared. The environmental costs are expressed as an external environmental cost (euro).

The purpose of the paper is to analyse the sequence of forces acting as barriers in the usage of drones in the construction industry using interpretive structural modelling (ISM). The usage of drones in the construction industry is brought out phase-wise with the help of literature and live cases. Barriers to the usage of drones in construction and steps to derive the interaction between them are described in detail.

The extraction of barriers to the usage of drones in construction is done through cases and supported by the literature. The identification of the interaction between the barriers is done through multi-criteria decision models, namely, ISM and Matriced Impacts Croises Multiplication Appliquee a un Classement (MICMAC) and the results are presented in the form of a hierarchical structure. The paper highlights the potential for the usage of drones in every phase of construction across three stages of construction and eight different applications.

The findings on the interaction between barriers show that technical and research and development-related barriers have a higher driving power, ultimately influencing negativity among stakeholders in drone usage for construction. By analysing interrelationships between barriers, management can frame suitable strategies to adopt drone usage in projects. Awareness about the strength of certain barriers can help management take steps to mitigate the same.

By analysing interrelationships between barriers, management can frame suitable strategies to adopt drone usage in projects. A major limitation is a restriction of the study area to the Indian subcontinent. However, the authors believe that the results can be applied across countries where drone technology is at the nascent stage.

Awareness about the strength of certain barriers can help stakeholders take steps to mitigate the same.

The results of this research also give some inputs to the government’s drone policy for wider usage of drones in the construction industry.

To the best of the authors’ knowledge, most studies on drones in construction industry bring out a list various challenges to their adoption. In this study, the authors have gone further to perform a hierarchical sequencing of barriers to drone adoption based on challenges faced in an emerging economy like India.

This study aims to investigate the impact of organizational external environmental factors on strategic management accounting (SMA) usage in an emerging economy.

The study collected data from 79 public limited companies listed with the Dhaka Stock Exchange (Bangladesh) through a questionnaire survey. Multiple regression analysis is employed to test the impact of external environmental variables such as perceived environmental uncertainty and intensity of competition on SMA usage.

The study finds a significant positive impact of environmental uncertainty (fluctuation in the external environmental factors) and intensity of competition (domination by few companies) on SMA usage. However, the direction and magnitude of this impact vary considerably for specific groups of SMA practices such as costing, competitor accounting, customer accounting and planning and performance measurement techniques.

This study shows the impact of several facets of environmental uncertainty (i.e. unpredictability, fluctuation, ambiguity, lack of information and uncertainty of the outcome of decision) and intensity of competition (i.e. stressfulness and domination) in the empirical-based SMA research.

Perceived benefits of building information modelling (BIM) have been discussed for some time, but cost–benefit benchmarking has been inconsistent. The purpose of this paper is to investigate BIM feasibility and evaluate investment worth to elucidate and develop the current understanding of BIM merit. The aim of the study is to propose a research agenda towards a more holistic perspective of BIM use incorporating quantifying investment return.

An in-depth examination of research patterns has been conducted to identify challenges in the assessment of the investment value and return on investment (ROI) for BIM in the construction industry. A total of 75 research articles were considered for the final literature review. An evaluation of the literature is conducted using a combination of bibliometric analysis and systematic reviews.

This study, which analysed 75 articles, unveils key findings in quantifying BIM benefits, primarily through ROI calculation. Two major research gaps are identified: the absence of a standardized BIM ROI method and insufficient exploration of intangible benefits. Research focus varies across phases, emphasizing design and construction integration and exploring post-construction phases. The study categorizes quantifiable factors, including productivity, changes and rework reduction, requests for information reduction, schedule efficiency, safety, environmental sustainability and operations and facility management. These findings offer vital insights for researchers and practitioners, enhancing understanding of ’BIM’s financial benefits and signalling areas for further exploration in construction.

The ’study’s outcomes offer the latest insights for researchers and practitioners to create effective approaches for quantifying ’BIM’s financial benefits. Additionally, the proposed research agenda aims to improve the current limited understanding of BIM feasibility and investment worth evaluation. Results of the study could assist practitioners in overcoming limitations associated with BIM investment and economic evaluations in the construction industry.

This study aims to quantify and compare the environmental impacts of Marble-stone and Kota-stone flooring options widely used for buildings in India. The study discusses the possibility of carbon sequestration through Bamboo cultivation in India.

The study has followed a standard life cycle assessment (LCA) framework based on ISO 14040 guidelines. Three distinct phases have been compared on midpoint and endpoint assessment categories – raw material, polishing and disposal. Primary data has been collected from the construction site in India, and secondary data has been collected from the Ecoinvent 3.0 database. Previous studies have been referred to discuss and calculate the area of bamboo cultivation required to sequestrate the generated carbon from the flooring.

The study has found that endpoint category damage to resources, and midpoint categories of climate change, metal depletion and agricultural land use are highly impacted in building floorings. The study has also found that the Marble-stone floor generates higher environmental impacts than the Kota-stone floor in most of the midpoint and endpoint impact categories. This difference is significant in the raw material phase due to the different compositions of stones. The study also found that Bamboo has excellent potential to act as a carbon sink and mitigate the generated carbon.

This study excludes human labour, cutting and distribution of floor tiles made of Marble-stone and Kota-stone. The researcher can use the study to evaluate, compare and benchmark the various building flooring options from the environmental perspective. The study aids to the body of knowledge available on the various building flooring options by presenting the LCA or the environmental impacts generated by two flooring options. It is expected that the architects and builders can use these results to develop carbon-neutral buildings. This study provides a methodology for governments, constructors, builders and individuals to evaluate, compare and benchmark the various construction materials from the environmental perspective by computing the environmental impacts throughout the life cycle of the materials.

This study compares two widely used building flooring options using the LCA methodology and evaluates the potential of bamboo cultivation near the buildings for carbon sinks. The study is unique because it shows the environmental impacts of two flooring options and the carbon sequestration method to mitigate/absorb the generated environmental impacts in or around the building itself through bamboo cultivation. This study may set the foundation for carbon-neutral buildings.