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Prefabricated products are continually entering the building construction market; yet, the decision to use prefabricated products in a construction project is based mostly on personal preferences and the evaluation of direct costs. Researchers and practitioners have debated appropriate measurement systems for evaluating the impacts of prefabricated products and for comparing them with conventional on-site construction practices. The more advanced, cost–benefit approach to evaluating prefabricated products often inspires controversy because it may generate inaccurate results when converting non-monetary effects into costs. As prefabrication may affect multiple organisations and product subsystems, the method used to decide on production methods should consider multiple direct and indirect impacts, including nonmonetary ones. Thus, this study aims to develop a multi-criteria method to evaluate both the monetary and non-monetary impacts of prefabrication solutions to facilitate decision-making on whether to use prefabricated products.

Drawing upon a literature review, this research suggests a multi-criteria method that combines the choosing-by-advantage approach with a cost–benefit analysis. The method was presented for validation in focus group discussions and tested in a case involving a prefabricated bathroom.

The analysis indicates that the method helps a project’s stakeholders communicate about the relative merits of prefabrication and conventional construction while facilitating the final decision of whether to use prefabrication.

This research contributes a method of evaluating the monetary and non-monetary impacts of prefabricated products. The research underlines the need to evaluate the diverse benefits and sacrifices that stakeholder face when considering production methods in construction.

The aim of this research is to propose a quantitative approach to evaluating the quality of services provided, helping organizations to make strategic decisions by better understanding the characteristics that satisfy consumers.

The approach was based on the integration of the Kano model with SERVQUAL, adapted by the satisfaction equations of Albuquerque et al. (2022) and fuzzy systems theory. Through this, it was possible to infer which attributes influence customer satisfaction, identifying the ranges of satisfaction and, with the help of fuzzy, reducing the imprecision of customer perceptions.

A total of 42% of the attributes were classified as unidimensional, with attribute 11 (Reliability) and attribute 9 (Courtesy) having the highest satisfaction values. Attractive attributes accounted for 38% of the sample, with attribute 29 (Variety of products) and attribute 7 (Location) having the greatest impact on satisfaction. On the other hand, attribute 30 (Order Delay) and attribute 31 (Waiting for payment) caused more dissatisfaction among consumers (ranges −0.6, −0.71, respectively). In addition, Variety of products was the most satisfactory, while Order Delay generated the most dissatisfaction among users.

The originality of this research lies in its contribution to organizations in relation to the services offered by investigating a gap in the studies that use the Kano model, integrated with SERVQUAL, which do not include reverse attributes in their equations and analyses. With the help of fuzzy sets, the subjectivity of the individual can be translated into data for greater clarity of information.

The purpose of this study is to identify Offshore Wind Energy (OWE) as a key technology that could drive countries toward achieving climate goals. However, there are multiple challenges that this sector faces.

This study aims to identify the challenges faced by the sector globally by systematically reviewing the existing literature in global context and portraying it in the Indian context. Factors are identified using content analysis.

Results suggest high levelized cost of energy as the most discussed challenge for the growth of OWE. Insufficient financial support and policy, initial capital and inadequate technology formed the second, third and fourth most discussed challenges respectively.

To reduce the cost of OWE, the distribution companies in India could adopt feed-in tariffs (FiTs) in the early stages of development and make OWE procurement mandatory. The renewable purchase obligation (RPO) in India is specific to solar and non-solar; policy should accommodate offshore wind-specific RPO targets for each state to reach the 2030 target of 30 GW from OWE.

To the best of the authors’ knowledge, this is the first attempt to study the challenges of OWE development from a global perspective and portray these major challenges in the Indian context and uses content analysis from the existing literature to ascertain the major roadblocks for the development of OWE.

The study identifies the unexplored gap in literature that includes futuristic challenges for OWE from climate change. Future studies can explore the possibilities of forecasting based on climate change scenarios and rank the challenges based on their relevance caused by possible damages.

The European Commission has established the reference value of the social discount rate (SDR) to be used in the cost-benefit analysis according to the subdivision of the states relating to the beneficiaries of the Cohesion Fund. This criterion does not allow to adequately consider the economic, social and environmental conditions of each European states for ensuring an equitable and inclusive growth. The aimof the work is to provide an innovative methodology for assessing the “adjusted” SDR according to the socioeconomic and environmental conditions that differently affect the sustainable development of each European state.

Through the implementation of a methodological approach that consists of ordered and sequential phases and the synergic adoption of the Multi-Criteria Techniques with the Data Envelopment Analysis, a corrective coefficient of the SDR established by the European Commission is determined.

The results obtained for the 27 European states highlight how the different conditions of each of them could affect the correct choice of the SDR to be used in the Cost-Benefit Analysis.

The proposed research represents a useful reference for identifying national reference SDR values for each European state, consistent with its specificities and with the goals of inclusive growth of the countries and of social and territorial cohesion. Furthermore, the traceability of the methodology in its phases will allow to adapt the SDR to sudden events or exogenous shocks.

The purpose of this paper is to create optimally located Facilitation Centers on this tourist circuit, evaluated through network analysis, thus creating an effective linkage between tourism and economic activities of the craftsmen who are the custodians of the cultural heritage of Puri.

The craft villages lying in and around this tourist circuit are surveyed to establish socio-economic condition of artisans, significance of the craft and spatial distribution of craft villages and the willingness of artisans to travel closer to the transport spine. Network analysis is used to assess the suitability of Facilitation Center location using travel time and distance as parameters. Finally, the sustainability of the Facilitation Centers is evaluated using a cost-benefit analysis (CBA).

The Facilitation Centers can be spatially developed at the strategic locations to expand tourist market. This will help in leveraging the economic benefits of tourism to a marginalized rural artisan community by creating a sustainable model.

The focus on festival can help to protect local cultural traditions, develop tourism and promote the economic, social and cultural developments of the destination. Dispersal strategies adopted aim to increase visitors' satisfaction with the product and thus entice them to stay longer in the destination.

In the accounting field, sustainability accounting (SA) has evolved as a valuable tool that links improvements in environmental, social and governance issues to financial performance. This study aims to examine the structure and evolution of SA research, map the state of knowledge and analyse the literature trends and gaps.

The study adopts a bibliometric review technique with data sourced from the Scopus database. A total of 7,049 extant literature spanning from 1982 to 2022 was analysed using the VOSviewer software.

The authors find a significant growth in the number of publications on SA research, primarily driven by collaboration among researchers from Europe and America. The analysis highlights emerging themes, structure and discusses in detail the changing phases of SA research over the past four decades while highlighting key events that have impacted the development of SA research. Furthermore, the dominant theories used by extant studies are discussed and potential avenues for future research are provided. The authors draw the attention of the research community to the dominant authors, the most cited articles, prominent publication outlets and countries advancing research in this field.

This study advances knowledge on SA research by providing a retrospective assessment of the state of knowledge in the field while highlighting avenues for future research.

This study aims to develop and apply a process model for prioritizing and selecting basic research projects in developing countries.

Basic research is mainly funded by governments and since, unlike technological research, it does not have clear business goals, its prioritization is one of the complicated issues in formulating science and technology policy. Adopting a design science research methodology, the authors chose a general framework for project portfolio selection as an appropriate artifact for solving this problem. By customizing it for two specific features of this study, i.e. national scale of the problem and the basic nature of research proposals, the authors developed the proposed framework for solving the problem of priority setting.

The process for selecting basic research proposals consists of several steps, which can be categorized into eight steps including strategic decisions, preparation, pre-screening, evaluating individual proposals, screening, portfolio selection and monitoring. This study emphasizes the necessity of defining goals that can be evaluated for the national basic research portfolio, as a key strategic decision. Evaluating individual proposals is a peer-review-based process. In contrast, portfolio selection is done through a zero-one linear programming model. The validity of the proposed framework has been confirmed based on the data obtained from the Iran National Science Foundation.

To the best of the authors’ knowledge, in this research, for the first time, a mathematical model for prioritizing basic research at the national level has been presented, which effectively contributes to policymaking regarding the development of an optimum national research portfolio.

This study constructed an information search process model based on costs and benefits to reflect different information search processes under different decisions from a behavioural economics perspective.

This study used a deductive approach to conceptualise the costs, benefits, and uncertainties of the information search process. Subsequently, we constructed an information search process model based on the costs and benefits using graphical reasoning, loss aversion theory, bounded rationality theory, the satisficing theory of behavioural economics, and the uncertainty changes of information search process.

The model revealed four types of user behaviours in the information search process: (1) avoiding search at the initiation of the search process; (2) exiting in the middle of a search; (3) stopping at the point of satisficing; and (4) continuing the search until experiencing physical discomfort.

The model constructed in this study treats the information search as a process based on costs and benefits with uncertainty. This model integrates information search avoidance and stopping into an information search process model. The model identifies users’ bounded rationality by evaluating ideal and real situations. Moreover, the model explains relative and absolute information overloads and the area beyond the user’s bounded rationality. These findings could help improve users’ information literacy and optimise information systems.

The purpose of this study is to examine the extent to which using accounting as a multidimensional practice that encompasses technical, social and moral dimensions facilitates the instigation and advancement of a culture of sustainable development.

A qualitative approach was used to analyse the case of Waratah Coal Pty Ltd vs Youth Verdict Ltd – a dispute over a lease to establish a coal mine. The study draws on Carnegie et al.’s (2021a, 2021b) multidimensional definition of accounting and the Carnegie et al.’s (2023) framework for analysis to explore how different parties drew on accounting concepts to support their position over the sustainability of the mining lease proposal.

A multidimensional perspective on accounting appears to have clear transformative potential and can be used to champion a culture of sustainable development. This approach also has broad societal, environmental and moral implications that transcend Western financial metrics. This study shows that relying solely on accounting as a technical practice to pursue economic benefits can result in contested arguments. Overall, this analysis illustrates how the wider public, and notably First Nations communities, might challenge accounting methodologies that marginalise cultural and social narratives.

This paper expands accounting research by demonstrating how fully embracing accounting’s capacities can create a space for hearing multiple voices, including those silenced by Western accounting practices. Specifically, this study presents a unique case in which the authors incorporate the voices and views of those affected by accounting-based decisions.

The building sector contributes one-third of the energy-related carbon dioxide globally. Therefore, framing appropriate energy-related policies for the next decades becomes essential in this scenario to realize the global net-zero goals. The purpose of the proposed study is to evaluate the impact of the widespread adoption of such guidelines in a building community in the context of mixed-mode buildings.

This study decentralizes the theme of improving the energy efficiency of the national building stock in parcels by proposing a community-based hybrid bottom-up modelling approach using urban building energy modelling (UBEM) techniques to analyze the effectiveness of the community-wide implementation of energy conservation guidelines.

In this study, the UBEM is developed and validated for the 14-building residential community in Mumbai, India, adopting the framework. Employing Energy Conservation Building Code (ECBC) compliance on the UBEM shows an energy use reduction potential of up to 15%. The results also reveal that ECBC compliance is more advantageous considering the effects of climate change.

In developing countries where the availability of existing building stock information is minimal, the proposed study formulates a holistic framework for developing a detailed UBEM for the residential building stock from scratch. A unique method of assessing the actual cooling load of the developed UBEM is presented. A thorough sensitivity analysis approach to investigate the effect of cooling space fraction on the energy consumption of the building stock is presented, which would assist in choosing the appropriate retrofit strategies. The proposed study's outcomes can significantly transform the formulation and validation of appropriate energy policies.