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Building information modelling (BIM) claims to be spearheading the modern technological revolution in the global construction industry. While scholars have emphasised the cruciality of BIM, associated costs have been identified as one of the major barriers to successful BIM implementation, as is the case in Sri Lanka. Besides, lean principles (LPs) are known for increasing efficiency, quality and eliminating waste, thereby reducing overall costs. Hence, this research aims at addressing the BIM implementation barrier associated with costs by applying suitable LP, enhancing overall value by minimising value-insignificant activities.

The study adopted a qualitative research approach. 10 experts with expertise in both BIM and LP were targeted for the primary data collection through semi-structured interviews. The collected data were analysed using manual content analysis.

Research findings discovered the cost centres that can be applied to the LPs and the effective LPs that can be applied with the cost centres of BIM implementation. The theoretical implication of the study is to provide insights into a potential application of LP for BIM cost centres, whereas practical consequences include the identification of LP's potential to minimise BIM cost centres, ergo, achieving a successful BIM implementation.

This study will be the first of its kind in the Sri Lankan construction industry, intending to apply LP with BIM implementation cost centres to achieve a successful implementation. This research also has paved the way forward for further research on the application of both the BIM and LP concepts for similar construction industries in developing countries across the world and in addressing other BIM implementation barriers.

Some public sector organizations have decided to implement activity-based costing (ABC), a new cost calculation device and management accounting innovation initially designed for the private sector. The purpose of this study is to better understand the translation of this new calculation device in the context of a local government and to identify the trials of strength that actors faced during the implementation.

Building on actor-network theory and the concept of “trial of strength,” this study examines how a major change in a large local government’s structure, the merger of several cities, led to the adoption of ABC. This case study provides a setting for conducting a longitudinal analysis of the translation of a cost management innovation, ABC, in a public sector organization.

This study highlights how human and non-human actors interact when implementing a management accounting innovation in a local government and the trials of strength that they face. It also shows that although ABC helped the local government deal with issues such as setting fees, assessing outsourcing opportunities, increasing accountability and improving processes, the oversophistication of the technology used to implement the ABC model and the lack of links between the costing device and the budgeting process provoked a struggle among these two networks, leading actors to choose the budget over ABC.

This study’s findings extend the work on trials of strength of Christensen et al. (2019) and Laguecir et al. (2020). While those two studies focused on the struggles existing between opposing networks of human actors regarding the strategic orientation or the mission of public sector organizations, this study highlights that trials of strength may also occur when actors agree on the objectives of the new accounting innovation but not on how it is implemented.

This paper seeks to report the perceptions of costs and benefits of the Hazard Analysis Critical Control Points (HACCP) implementation, according to the level of HACCP implementation and operation, for the Greek food industry.

A questionnaire was developed to identify the costs and benefits of HACCP implementation. Data were collected among 91 companies located in northern Greece. The Statistical Package for the Social Sciences (SPSS – Release 12.0.0, September 2003, for Windows) was used for the data analysis.

The results indicate that the major difficulties encountered during HACCP implementation and operation were associated with two factors: staff training and motivation and production flexibility. The reported benefits derived from HACCP implementation operation were ascribed to three factors: clientele benefits, product improvements, and improvements in production procedures. In addition, the survey revealed that there was a significant variation in the cost of implementing and operating HACCP between individual companies. Moreover, in most cases, both HACCP implementation and operation cost were inaccurately estimated by previous budgeting.

It is certain that a good understanding of the costs and benefits associated with the HACCP implementation and operation can be helpful to food businesses. The motivation of food businesses to implement and operate an HACCP system will reflect upon prior expectations of the costs and benefits involved.

Purpose – The aim of the study is to contribute to a better understanding of activity-based costing (ABC) implementation systems in the context of a developing country such as Jordan. The main objectives of the study were to determine the extent of ABC implementation within the Jordanian industrial sector and identify the factors that facilitate and motivate the decision to implement ABC. Additional objectives include determining the problems associated with ABC implementation and assessing the degree of success of ABC implementation.

Design/methodology/approach – A questionnaire survey was conducted during 2008 among 88 Jordanian industrial companies that are listed on the Amman stock exchange. Eighty-eight questionnaires were distributed and 61 were returned giving a rate of response of 69.3%.

Findings – The survey findings indicate that ABC implementation among the Jordanian industrial companies is quite satisfactory. The rate of ABC implementation is about 55.7%. The most cited factors that facilitate the decision to implement ABC were that adequate training was provided for designing ABC and operating data in the information system are updated in real time: followed by the fact that adequate training was provided for using ABC. The most influential factors that motivate the process of ABC implementation are among others the increasing proportion of overhead costs, growing costs, including product costs and administrative costs, and currently the increasing number of product variants. Further factors are identified in the paper.

Originality/value – Most previous studies focused only on the implementation of ABC in western developed countries. The results of this study make a contribution to existing knowledge in the area of the implementation of ABC, especially in eastern developing countries such as Jordan. In addition, the current study used a multi-attribute to measure success of ABC implementation within the Jordanian industrial sector. This multi-attribute was composed of satisfaction with ABC implementation, the degree of using ABC in decision making and the success of ABC implementation.

The popularity of Building Information Modelling (BIM) has improved tremendously in recent years. The business sense it makes to construction small to medium‐sized (SME) organizations has also become vitally important, especially when the deliverables of BIM potentials are becoming more explicit than they were several years ago. Moreover, there is adequate evidence to suggest that an early adoption of BIM by construction SME organizations could mean marked sustainable business advantage to them. The purpose of this paper is to initiate a long‐term study on how BIM triggers market improvements in the Australian construction industry, to establish the specific impact of these on construction industry's contribution to Australian economy, also to develop a simple model on the cost of implementing BIM in a typical construction SME.

This research relies on evidence from literature to identify different operational models of construction organizations, namely; matrix, divisional, functional and networked business models. A definite approach was taken to articulate some contributory concepts and rationales which drive organizational response to technological changes across the identified four categories of organization structure models. Focus group discussion was the primary research method for this study, while additional data were collected from public sources. Respondents and data were sourced from two firms selected from each type of organization model. In the end, 24 industry practitioners from a range of Australian construction SME businesses that provide software and technical support services, consultancy and contracting services took part in the study.

Analysis of 32 sample cases revealed that BIM implementation costs were mostly defined by a range of cost variables, including software acquisition and technical support, hardware, training, services and implementation contingencies. On the average, software costs accounted for about 55 percent of total implementation costs. This particular cost descriptor was about five to seven times more than the cost of hardware (depending on the level of sophistication of operations, expected implementation outcomes and whether new hardware were used or existing installation were upgraded with BIM compliant drivers). The study also found that training cost was a third of software costs, while the average total cost of services, recruitment and contingencies, all added together, was about 5 percent of total implementation costs. In the end, a linear model was developed to predict the cost of BIM implementation in construction SMEs.

A preliminary version of this study has been presented in the 2010 edition of the International Conference on Information Technology in Construction (CIB W078). As a study in a new direction, it focuses on specific organization models and their unique responses to drivers of change. While other studies have looked into macro implementation of BIM, mostly without considering the peculiarity and dynamics of organization structure, this study has focused on construction SME businesses offering a wide range of services.

This paper aims to examine the implementation of target cost management (TCM) at a Japanese shipbuilding company.

Using Rogers' Diffusion of Innovation as a framework, the paper presents a longitudinal in-depth case study of TCM implementation project to show the issues involved in implementing TCM.

The paper finds that the diffusion of TCM is a consequence of a deliberate managerial activity – which in this case is the control over the TCM implementation. The TCM implementation project in our case ended in failure. The paper shows that the lack of appropriate controls over the TCM implementation project was the main reason for its failure.

The paper shows how TCM implementation is a part of the process of TCM diffusion within an organisation. In the previous studies of TCM, researchers have noted how well-managed TCM implementation projects were; thus, suggesting how TCM implementation should take place. The paper focuses on the control over the TCM implementation, simply because TCM does not naturally diffuse throughout an organisation.

The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different experiences when complying with IFRS.

Semi‐structured interviews were conducted with preparers, users and auditors of annual reports and accounting regulators in the UK (including Ireland) and Italy.

There were some differences in the experiences of IFRS implementation between stakeholders from different countries. However, there was widespread agreement that costs exceeded the benefits of reporting under the new standards. Further it is recognised that international standard‐setters have a large set of stakeholder views to manage and it is therefore important that standard‐setters are aware of the costs and benefits of their accounting requirements.

This analysis is useful for companies that have not already adopted IFRS. It explains the differences and similarities of the costs and benefits of IFRS implementation from an Anglo‐Saxon and an EU continental perspective.

The purpose of the paper is to analyze how the choice of entity‐level investment criteria (net present value, or accounting rate of return) and negotiation terms (redistribution mechanisms for costs and assets) affect each entity's willingness to participate in supply chain management initiatives.

The paper is based on numerical examples for a supply chain that consists of a single manufacturer and a single distributor. We assume information symmetry and a willingness of each company to participate only if its own entity‐level investment criterion is not adversely affected. The innovation may lead to positive or negative changes in the manufacturer's and distributor's unit costs and asset levels, as well as to implementation costs. We investigate the redistribution of these effects. The paper is also based on empirical results from a short case study.

Price adjustments are not always feasible for creating an acceptable redistribution of overall benefits. More opportunities exist if it is possible to transfer assets while the ownership remains with the company that has the lower discount rate or target for their accounting rate of return. Implementation costs reduce the possibilities for finding a solution, but this can only be analyzed using a net present value approach.

This paper contributes to the literature on economic barriers for supply chain implementation by providing an application of economic theory to a supply chain setting. The paper also provides a real‐world illustration of some of the issues identified.

This paper describes the design and implementation of an activity‐based costing (ABC) system for a textile company in Taiwan.

An in‐depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and archives, direct observation, interviews, and statistical analyses was conducted.

First, the company's existing cost system adopted a volume‐based cost driver to allocate overhead costs to products. While the company devised an “equivalent factor” to take production‐complexity into account, the weakness of the metric led to product cost distortions. Second, the existing volume‐based cost system ignores the impact of rework processes on product costs. Third, adding complexity‐related cost drivers to the volume‐based cost driver increases the ability to explain variations in overhead costs. Fourth, the newly designed ABC system incorporates both volume‐based and non‐volume based drivers, which considers the effect of rework on product costs. Fifth, the existing volume‐based cost system overestimates the costs of high‐volume products and underestimates the costs of products with high production‐complexity. Finally, the company still stays at the analysis phase of the ABC system implementation, possibly due to revision of strategy, no linkage to incentives, lack of MIS support, and inadequate inventory control.

The above findings have implications for companies attempting to implement ABC.

This paper extends prior research in the following. First, it reports on the entire process of ABC implementation for a given company, as well as facilitators/impediments in the process. Second, while most prior research tends to focus on success cases, our study presents a failure case, which has implications for practitioners trying to avoid the same mistakes.

The purpose of this paper is to identify the different types of adoption costs faced by organizations involved in the adoption of radio frequency identification (RFID) within supply networks, and to understand how these potential costs affect the likelihood of RFID adoption.

The paper applies an existing generic theoretical framework of costs associated with process innovation adoption to the case of RFID technology. Data are collected by interviewing participants in the RFID adoption process in supply network settings, and by examining a range of publicly available information on RFID development. The data are used to test and expand the theoretical framework.

Of the six main categories of generic process innovation costs, four are identified as applicable in the case of RFID adoption by early adopters: development, switching, cost of capital and implementation. No evidence is found for initiation and relational costs. In addition, a seventh category of costs is identified as applicable to the adoption of RFID in supply networks: ethical costs associated with privacy and health issues.

Further empirical work is required to test the generalisability of the findings. Because RFID technology is still in the early phases of development, the research has been able to consider only early adopters: further work is required as the technology matures to assess the impact of costs throughout the technology development lifecycle.

The work demonstrates that when considering the adoption of RFID managers need to look at a range of potential costs in making the investment decision. Policy makers also need to consider how organizations consider a range of costs that may not be explicitly specified when making adoption decisions.

The paper tests and extends the generic framework of costs associated with process innovations in supply networks. The study also clarifies the various costs involved in the adoption of RFID technologies by early adopters, and their influence on the decision to adopt.