Search results

1 – 10 of 664
Article
Publication date: 7 June 2022

Özge Gürsoy and Nazlı Ferah Akıncı

The inadequacy of regulations, the uncertainty of the quality of houses produced and the needs of users all highlight the need for a house analysis in Turkey. The goal of this…

Abstract

Purpose

The inadequacy of regulations, the uncertainty of the quality of houses produced and the needs of users all highlight the need for a house analysis in Turkey. The goal of this study is to understand housing quality in Turkey based on the gap between expectations and existing housing stock, to identify the main housing expectations and the problematic issues in the current housing situation.

Design/methodology/approach

The authors designed a survey using the quality indicators of several well-known housing quality assessment tools to reveal residents' housing preferences and current housing situation in Turkey. The authors analyzed the survey results to identify the gap between housing preferences and existing conditions to reveal the housing quality of Turkish housing.

Findings

Overall results show that residents in Turkey, regardless of their demographics, want and need better houses. It was determined that physical conditions, safety, aesthetics and accessibility are the issues for which the expectations of the participants are high and the lack of which is most felt.

Originality/value

This paper reveals the residents' perspective on housing and their housing quality. It emphasizes the need for more research on housing quality, the need for updated regulation and necessity of a housing quality assessment tool in Turkey.

Details

Property Management, vol. 42 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 28 September 2022

Angeliki Kylili, Phoebe-Zoe Georgali, Petros Christou and Paris Fokaides

The built environment is taking enormous leaps towards its digitalization. Computer-aided tools such as building information modeling (BIM) are found in the forefront of this…

428

Abstract

Purpose

The built environment is taking enormous leaps towards its digitalization. Computer-aided tools such as building information modeling (BIM) are found in the forefront of this evolution, playing a critical role in creating the foundations for the upcoming development of smart low-carbon cities. However, the potential of BIM is still untapped – links will need to be created among the available and forthcoming methodologies under one integral operational system. The purpose of this paper is to present an integrated BIM-based life cycle-oriented framework for achieving sustainable constructions at the pre-construction phase. The developed framework represents an example of the approaches that the construction industry will need to adopt to integrate the different tools under an integrated smart city context.

Design/methodology/approach

The methodological approach follows the development of four same-volume different-configuration three-dimensional BIM designs, which are coupled with life cycle assessment (LCA) tools for establishing sustainable building design.

Findings

The results of this paper indicated that the choice of building design and shape can play a significant role in reducing the embodied energy and embodied carbon of buildings, achieving a reduction of up to 15% compared to a reference building of same volume and gross floor area.

Originality/value

The originality of this paper is found in its approach application by coupling three-dimensional BIM models with LCA data, the use of reinforcement detailing in an nD BIM study and the employment of country-specific LCA databases.

Details

Construction Innovation , vol. 24 no. 2
Type: Research Article
ISSN: 1471-4175

Keywords

Article
Publication date: 26 March 2024

Divya Choudhary and Indranil Nandy

A large number of organisations are moving towards adopting Industry 4.0 (I4.0), and simultaneously, the emphasis on attaining sustainability development goals is also increasing…

Abstract

Purpose

A large number of organisations are moving towards adopting Industry 4.0 (I4.0), and simultaneously, the emphasis on attaining sustainability development goals is also increasing. Hence, it is imperative to understand the interplay between I4.0 and sustainability. However, the literature addressing the same is still in infancy. Accordingly, the purpose of this study is to fill this gap in the literature by exploring the potential sustainability impacts of I4.0 on the organisations and society in terms of sustainability risks.

Design/methodology/approach

To gain an understanding of sustainability aspects in the I4.0 context, relevant literature is gathered using Scopus and Web-of-Science database. An in-depth review of 51 research papers is performed to determine the sustainability risks associated with I4.0.

Findings

From the study, a total of 16 sustainability risks are identified, and I4.0 sustainability risk taxonomy is developed. The proposed taxonomy extends the sustainability implications of I4.0 beyond the triple bottom line umbrella and includes the organisational perspective as well. Furthermore, the study provides future research avenues to scholars by positing five potential research questions under different risk management stages.

Research limitations/implications

The study provides an understanding of sustainability risks associated with the adoption of I4.0. The findings will help practitioners streamline their production and operation processes by finding out possible solution to the sustainability risks of their smart factories in advance. The present research will act as a stepping stone towards I4.0 sustainability. The proposed research questions will assist the future researchers in extending the field of I4.0.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies to address the topic of sustainability risks in the context of I4.0.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Open Access
Article
Publication date: 20 October 2023

Manuel Vallée

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of…

Abstract

Purpose

This study aims to assess the spread of environmental literacy graduation requirements at public universities in the USA, and to highlight factors that mediate the adoption of this curriculum innovation.

Design/methodology/approach

The author analyzed the undergraduate general education curriculum requirements at all 549 public BA-granting higher education institutions in the USA between 2020 and 2022.

Findings

The study found that only 27 US public universities out of 540 have an environmental literacy graduation requirement, which represents 5% of universities and is substantially lower than previous estimates.

Originality/value

First, this study provides a more complete, more reliable and more current assessment of the graduation requirement’s presence at US tertiary institutions, and shows the number of universities that have implemented this innovation is lower than was estimated a decade ago. Second, it draws from the scholarship on the infusion of sustainability into the university curriculum to provide a comprehensive discussion of factors that mediate the pursuit and implementation of the graduation requirement. As well, it identifies factors that played a key role in one pertinent case.

Details

International Journal of Sustainability in Higher Education, vol. 25 no. 9
Type: Research Article
ISSN: 1467-6370

Keywords

Open Access
Article
Publication date: 2 February 2024

Shahryar Sorooshian, Navidreza Ahadi and Ahmed Zainul Abideen

This study aims to assess the response of the Association of Southeast Asian Nations (ASEAN) to cleaner production and environmental sustainability, with a specific focus on…

364

Abstract

Purpose

This study aims to assess the response of the Association of Southeast Asian Nations (ASEAN) to cleaner production and environmental sustainability, with a specific focus on identifying the leading countries and research networks driving these efforts.

Design/methodology/approach

A benchmarking academic journal was chosen, and the journal’s archive was comprehensively examined. To construct the data set, a conventional keyword search technique was applied in February 2023 to filter for ASEAN affiliations. The study used hybrid bibliometric analyses and multi-criteria decision analysis (MCDA) to analyze the collected data and address the research purpose.

Findings

The data analysis revealed a rising research trend, particularly after 2014. Malaysia had the most publications, followed by Thailand and Singapore, and their publications had the most cumulative citations among ASEAN countries. Research collaborations between Malaysia, Thailand and Singapore were frequent, but participation from other countries was low. The research topics on which ASEAN members focused were also identified, but it became apparent that there was little coordination. A scant few collaborations involving more than two countries were observed; thus, the MCDA analysis concluded that research leadership was absent in ASEAN countries.

Originality/value

This study contributes insights to the existing literature and offers a valuable overview of the research direction and collaboration status of cleaner production and environmental sustainability in the ASEAN region, thus benefiting policymakers. Additionally, this study introduces a novel approach combining bibliometrics analysis with MCDA to assess research collaboration, thus providing a novel methodology for future research policy evaluations.

Article
Publication date: 12 September 2023

Prerana  , Deepa Kapoor and Abhay Jain

This study aims to conduct a bibliometric analysis of sustainable tourism research published in Scopus-indexed journals covering the period from 1997 to 2021. Articles published…

Abstract

Purpose

This study aims to conduct a bibliometric analysis of sustainable tourism research published in Scopus-indexed journals covering the period from 1997 to 2021. Articles published during these 25 years were subjected to science mapping and performance analysis to propose potential areas for future research.

Design/methodology/approach

A bibliometric analysis using performance analysis and science mapping was conducted on 1,754 research papers retrieved from the Scopus database using the keyword “sustainable tourism.” Biblioshiny and VOSviewer are commonly used bibliometric tools. Science mapping techniques use coauthorship, keyword co-occurrence and co-citation analyses.

Findings

This study revealed the sustainable tourism publications’ spatial and temporal patterns, indicating a yearly growth rate of 19.9% during a 25-year period. The study identified Stefan Gossling as the most influential author, the “Journal of Sustainable Tourism” as the leading journal and Australia as the most productive country in sustainable tourism literature. The study used co-citation analysis to identify five thematic clusters, namely, reconceptualization and criticism, the role of residents, eco-labeling and the role of stakeholders, community-based tourism and the shift toward establishing sustainability indicators and effective governance and policymaking. The coauthorship analysis identifies the most influential author in collaborative efforts, and the most common pattern of collaboration is between researchers from different institutions in the same country, such as China and the Philippines, followed by collaborations between authors from other countries. The keyword co-occurrence analysis uncovered keywords that aligned with theme clusters generated from the co-citation analysis.

Originality/value

This study comprehensively uncovers five thematic clusters that have never been extracted so far in the literature. Also, it attempts to fill the gaps related to sustainable tourism by suggesting directions for future research.

Article
Publication date: 12 June 2023

Elsa Pedroso and Carlos F. Gomes

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Abstract

Purpose

This paper aims to map the research on management accounting (MA), clarifying its current role and identifying gaps and opportunities for future research.

Design/methodology/approach

In this paper, 784 papers were reviewed for the 1958–2019 period, published in 220 scientific journals indexed on Clarivate Analytics’ Web of Science (Science Citation Index Expanded [SCI-EXPANDED] and Social Sciences Citation Index [SSCI]). In the process, content analysis, regression analysis and bibliometric analysis were used.

Findings

The most relevant journals, authors and topics in MA, along with trends and patterns in the literature, were identified. Seven clusters that represent the overall thematic research structure of the MA field were also identified. This study shows that MA is becoming a multidimensional management decision-support instrument covering all organizational dimensions. As such, the research on MA is following the recent concerns with the sustainable development and digitalization of business processes.

Research limitations/implications

Based on the findings of this research study, theoretical and practical implications for MA researchers were provided. These findings could also be useful to industry practitioners to improve their knowledge of emerging trends in MA practices, strategies and concepts.

Originality/value

Based on bibliometric and content analysis, a framework that shows an organizational, market and social context for the evolution of MA over the past 60 years was provided. It highlights the dynamics of MA alignment with organizational and external environment changes. Future research opportunities and implications for researchers and practitioners were also identified.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 23 September 2022

Visar Hoxha and Veli Lecaj

The purpose of this paper is to highlight the regulatory barriers to achieving sustainable buildings in Kosovo. The present paper focuses on regulatory barriers viewed from the…

Abstract

Purpose

The purpose of this paper is to highlight the regulatory barriers to achieving sustainable buildings in Kosovo. The present paper focuses on regulatory barriers viewed from the perspective of construction industry experts in achieving sustainable buildings.

Design/methodology/approach

The present study uses a qualitative research method and semi-structured interviews as a research instrument. The present study interviews around 20 experts in construction and property management, property development, spatial planning and energy management.

Findings

The study finds that Kosovo building laws and regulations provide for the materials assessment criteria, but the materials assessment criteria are only for mechanic strength. The study further finds that the sustainability concept is not included and incorporated in Kosovo's urban planning laws and regulations. The study also finds that despite specific clauses mentioning energy performance certificates in the Law on Energy Performance of Buildings in Kosovo, energy performance certificates appears to be not enforced and the nature of the barrier is more organizational rather than regulatory. Finally, the study finds that Kosovo laws are silent as far as green labeling of building materials is concerned.

Practical implications

The implication of the present finding is that policymakers in Kosovo not only should include clear sustainable materials assessment criteria in the law, but also enforce those criteria through testing and inspection mechanisms included in the law and implemented in practice through funding and organizational support. Nonetheless, policymakers in Kosovo should contemplate amending the urban planning laws in Kosovo and include both the term of sustainability at the planning level and conformity guidelines for sustainable design that can be done at the administrative directive level. Further, the clauses in the law do not suffice if the clauses are not accompanied by specific systemic and organizational support in the issuance of energy performance certificates. Policymakers in Kosovo should be proactive in designing clauses that specify green labeling standards for materials; however, these labeling standards should not adversely affect the cost of construction and reduce the demand for real estate.

Originality/value

The study is the first qualitative study about the perception of construction professionals in Kosovo, regarding the regulatory barriers of sustainable buildings in Kosovo.

Details

Property Management, vol. 42 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

Open Access
Article
Publication date: 18 January 2024

Paola Ferretti, Cristina Gonnella and Pierluigi Martino

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to…

1015

Abstract

Purpose

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

Design/methodology/approach

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

Findings

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

Practical implications

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Originality/value

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

1 – 10 of 664