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Purpose - Demanding customers, legislation and raw materials shortages in the modern world have forced companies to minimize the system's environmental impact. The paper seeks to analyze the economic impact of blending in sustainable paper industries in countries such as India. Design/methodology/approach - A linear programming model for a paper supply chain is proposed to minimize paper manufacturing cost by optimally blending wood pulp and after-use paper under various conventional supply chain constraints. The issues of quality, environmental concern and reusability in the paper industry have also been taken into account. Findings - Improving quality of after-use paper by proper recovery network reduces the manufacturing cost. Increasing proportion of wood fiber in the finished paper decreases the cost, even at the cost of degradation in the environment. Thus, it is up to the manufacturer to reflect its degree of environmental concern to the government and society by assigning appropriate environmental and quality opportunity costs in the model. Research limitations/implications - Difficulty in obtaining the estimates of the environmental and quality cost is a major limitation of the study. Practical implications - This research provides manufacturers with a simple mathematical model to compare the economic feasibility of blending wood pulp and after-use paper depending on the market situation. Originality/value - The major contribution of the model is its capability to study the economic impact of blending by considering some of the important sustainable development issues like environment, quality, shortage, and reusability under one objective function. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. Design/methodology/approach: This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. Findings: The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. Research limitations/implications: The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. Originality/value: This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to demonstrate how critical realism can be mobilised as a meta-theory, or philosophical under-labourer, for research on space accounting and how this may further inquiries into the known as well as the unknown implications of space exploration and commercialisation. Design/methodology/approach: This is a conceptual paper that applies critical realism to the field of space accounting using cost management in space contracts as an illustrative example. Findings: Adopting a naturalised version of critical realism that recognises the complex interplay between natural and social realities, the author nuances the distinction between intransitive and transitive objects of knowledge and advances a framework that may be used as a starting point for a transfactual mode of reasoning. The author then applies this mode of reasoning to the topic of cost management in the space sector and illustrates how it may enhance our insights into what causes cost overruns in space contracts. Research limitations/implications: By adopting a naturalised version of critical realism, the author establishes a philosophical framework that can support the broadly based, inter-disciplinary research agenda that has been envisaged for research on space accounting and possibly inform policy development. Originality/value: This paper is the first to apply a critical realist perspective to space accounting and lays a philosophical foundation for future research on the topic. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to review the Nordic research on accounting in inter-organizational relationships (IORs) and relates the Nordic contributions to the international literature. Additionally, it examines alternative approaches to the understanding of accounting in IORs and proposes some directions for future research. Design/methodology/approach: Thirty-one papers were identified and assessed in terms of their topic, inter-organizational setting, theoretical approach, research methods and results. This study followed a six-step process from formulating objectives, through establishing inclusion and exclusion criteria, to paper selection and mutual assessments. Findings: The Nordic literature presents a distinct approach to the understanding of accounting in IORs. The Nordic studies are characterized by theoretical pluralism, in-depth case studies and an interest towards micro-processes in a variety of inter-organizational settings and from the point of view of multiple parties. Originality/value: The authors propose two specific areas of research: the interconnections between accounting measures, monetary flows and value creation as well as the role of accounting in creating stability and instability in IORs. These areas of research emphasize a stronger engagement with the core issues of managing appropriation and cooperation concerns and provide an outlook for novel insights into classical issues and increased integration within the field. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to introduce the concept of using the well-established Shared Lives approach to support survivors of domestic abuse with complex needs including those with learning and physical disabilities, older people and carers. Design/methodology/approach: Survivors with complex needs are often excluded from traditional domestic abuse support services thus increasing their risk and making recovery impossible. Using the Shared Lives approach in suitable cases could address gaps in provision and improve the outcomes for survivors with disabilities, older survivors and carers. Findings: The paper draws on evidence from reports and research about the experiences of these cohorts of survivors to explain how the Shared Lives approach could increase support options for specific categories of survivors. Practical implications: Using the Shared Lives approach to support cohorts of victims/survivors who experience barriers to accessing support could improve outcomes for these people, reduce risk of serious harm and improve quality of life. Originality/value: With the recent recommendation from Association of Directors of Adult Social Services around increasing use of Shared Lives, this paper provides one potential way to meet this recommendation. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore how hierarchical accountability can be enacted and accounting control systems mobilized in a way that promotes a sense of felt responsibility. Design/methodology/approach: The paper draws on interviews, shadowing and observations to explore the implementation of a strategy for "increasing accountability" in a Norwegian Oil Company. The case provided an opportunity to explore the dynamics of hierarchical accountability and felt responsibility, and in particular Roberts (2009) concept of "intelligent accountability", in an empirical context. Findings: The case study explores how the strategy of increasing accountability at OilCo was enacted around three operational issues; the control of costs, roles and relationships in the complex matrix structure, and the operation of the management system. It traces how the long history of Beyond Budgeting practices and philosophy in OilCo resulted both in an explicit recognition of the incompleteness of accounting numbers, and trust-based practices which avoided many of the dysfunctional individual and organizational effects typically associated with the exercise of hierarchical control. Originality/value: The paper explores empirically how OilCo's embrace of Beyond Budgeting practices and philosophy had created the conditions under which a more intelligent form of accountability could emerge. As a European case study, it calls into question the Anglo-American tradition of accounting research which suggests that externally imposed accountability within a hierarchy mitigates against employees' felt responsibility. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to understand the performance implications of when a business internationalizes. Many managers take the performance implications of internationalization for granted. Whether seeking a broader customer base or cost reduction through cross-border outsourcing, the overwhelming belief is that internationalization leads to higher profits. Design/methodology/approach: This paper offers a systematic review, content analysis and cross-tabulation analysis of 115 empirical studies from over 40 major journals in management, strategy and international business between 1977 and 2021. Focusing on research settings, sample characteristics, underlying theoretical approaches, measurements of key variables and moderators influencing the multinationality and performance relationship, this study offers a detailed account of definitions and effects. Findings: The findings of this study suggest a tenuous connection between internationalization and performance. No strain of research literature conclusively identifies a consistent direct path from internationalization to performance. The context specificity of the relationship makes general declarations impossible. Research limitations/implications: Future researchers should recognize that internationalization is a process taking different forms, with no specific dominant form. General declarations are misleading. The focus should be on the process of internationalization rather than on the outcome. Originality/value: This study contributes to the international business literature by exploring reasons for the inconsistent results and lack of consensus. Through a detailed account of definitions and effects, this paper explores the lack of consensus as well as the identified shapes of the relationship. [ABSTRACT FROM AUTHOR]

Purpose – During 2011, the Making Every Adult Matter (MEAM) coalition supported three pilots to better coordinate existing local services for people facing multiple needs and exclusions. These individuals experience a combination of problems such as homelessness, substance misuse, mental health problems and offending. Many face difficulties consistent with dual diagnosis in its broadest sense. The purpose of this paper is to summarise the evaluation of the pilots, undertaken by FTI Consulting/Compass Lexecon in partnership with Pro Bono Economics. Design/methodology/approach – The evaluation examined the three pilots, which took place in Cambridgeshire, Derby and Somerset in England. The study looked at two main effects as individuals engaged with better coordinated services: changes in wellbeing and, changes in the use and cost of wider local services. Primary wellbeing data were collected from clients and primary service use data were collected directly from relevant local agencies (police, health, housing etc). The study followed 39 individuals across the pilot sites. The average period between initial and final measurements was nine months.Findings – The findings show significant improvements in wellbeing for nearly all clients across three quantitative measures. The evaluation also recorded changes in the use and cost of local services. Some costs decreased in the first year of the pilot, for example, criminal justice costs in the Cambridgeshire and Somerset pilot areas. Other costs increased in the first year as people accessed the help they needed. In Cambridgeshire, the reduction in crime costs (£100,000 or 31 percent) was large enough to lead to an overall cost reduction. The total cost of service use in the first year increased in the other two areas. Originality/value – Collecting primary data on clients' actual service use directly from local agencies provides a strong methodological base. The evaluation will continue for a further year to examine the longitudinal impact of the pilots. The evaluation findings are of relevance to service providers, commissioners and policy makers interested in improving services for people facing multiple needs and exclusions. [ABSTRACT FROM AUTHOR]

Purpose: This paper reports the developments of a project cost control system (PCCS) for construction projects to (1) measure its current level of cost control maturity, (2) examine the relationships between elements within PCCS processes and (3) identify improvement areas. Design/methodology/approach: This study adopts a mixed approach of descriptive analysis and partial least squares structural equation modelling (PLS-SEM) to measure the current maturity level of PCCS and evaluate the relationships between elements within PCSS to identify improvement areas. Further importance-performance matrix analysis (IPMA) of priority constructs was conducted to improve a target construct and identify the most important areas of specific actions at indicator levels. The results of IPMA revealed the contrast that has the greatest importance on the performance of others so that the recommendations can be made accordingly. Data collected in New Zealand were used to develop the research model. Findings: This study develops structural and measurement models with the constructs including pre-control, in-control and post-control processes, enablers and their proposed interrelationships. Then, data from survey of 184 experienced project cost control team members reveal that post-control has the lowest maturity or weakest areas in the PCCS. Data analysis facilitated by PLS-SEM confirmed that all the constructs in the structural model have positive and significant relationships with each other and suggested that systematic cost analysis reports, communication, skills and experience, defining roles and responsibilities, and top management's support should be the highest priority for improving the PCCS in a more effective manner. Originality/value: This study presents one of the earliest attempts to develop and test an integrated model that links sub-processes in PCCS and their enablers. Secondly, this research adds to the construction project management literature by empirically verifying the roles of enablers in enhancing maturity level of PCCS. [ABSTRACT FROM AUTHOR]

Purpose: Cost and time are two of the primary benchmarks in which construction projects are measured. A variety of factors, however, affect cost and time on construction projects, as identified in previous research. This has led to a need for better understanding how factors affecting cost and time overruns on public construction projects can be managed more efficiently. The purpose of this paper is to address these issues. Design/methodology/approach: In this study 26 factors affecting cost and time overruns on construction projects were identified, through qualitative interviews with project managers from Danish governmental agencies and through a literature review. Through principal component analyses the 26 factors were subsequently narrowed down to four primary latent factors. Findings: The identified four latent factors affecting cost and time overruns on public construction projects were lack of quality management, lack of project pre-planning, lack of user management and lack of project management. Originality/value: Previous research has focussed on increasing knowledge by identifying and ranking factors affecting time and cost performance. This has led to the identification of an overwhelming number of factors to use for managing construction projects. The present research reduced the number of factors by clustering them into key latent factors responsible for most of the deviation in performance, narrowing the scope of construction cost and time management into a few tangible key focus areas. This supports and improves fast decision-making that is necessary in a changeable environment such as construction. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to answer two significant questions: What are the relative consumer and firm-level effects of marketing through metaverse compared to conventional marketing endeavours? What are the current trends in utilizing the metaverse as reported in the recent literature? Design/methodology/approach: This study uses a systematic literature review methodology, using a Preferred Reporting Items for Systematic Reviews and Meta-Analyses flowchart to synthesize existing research. A total of 35 articles written in English were selected and analysed from two databases, Web of Science and EBSCO Host. Findings: The findings indicate that consumer-level effects of the metaverse include consumer loyalty and brand attachment. The firm-level benefits are decentralization and cost reductions. The paper proposes a framework indicating variables that could attenuate or enhance the association between immersive components of the metaverse and their resultant effects. Originality/value: This study contributes to understanding the role of metaverse in marketing practices related to the marketing mix components. The study conceptualizes a novel framework for the metaverse and its resultant effects. [ABSTRACT FROM AUTHOR]

Purpose: Several countries, such as South Africa and India, believe that intellectual property rights (IPRs), including patents, impede the efficient increase in vaccine production to inoculate the global population as they scramble to recover from the COVID-19 pandemic. Their proposal at the World Trade Organization (WTO) to waive these pharmaceutical patents has been met with resistance from a few developed countries, who believe that the abrogation of IPRs is unnecessary, even during a pandemic. The purpose of this paper is to discuss the impact of a potential waiver of medical patents at the WTO versus the status quo of IPR laws in the global economy. Design/methodology/approach: This study examines key arguments from economic and moral standpoints regarding the provisions of the Trade-Related Aspects of Intellectual Property Rights (TRIPS) agreement and other related international agreements and their validity based on the premise of the internalisation of positive externalities posed by vaccines. Findings: The effectiveness of the TRIPS agreement in securing medical access is weak on account of the ability of profit-making multinationals to secure IP rights and on account of the Trans-Pacific Partnership, a multilateral agreement that supports patent evergreening and a period of protection on test data which challenges the access to medicines and the fundamental human right to health. Originality/value: This study examines international IPRs through the lens of human rights and proposes a new system that balances the two. [ABSTRACT FROM AUTHOR]

The article focuses on a research paper that examines what senior supply chain executives measure and how they perceive performance measurement from a balanced scorecard (BSC) perspective. The paper included a survey that was conducted on senior executives involved in the supply chain functions of client firms, and those from the logistics service provider industry. The paper found that firms remain focused on traditional financial measures including gross revenue, profit before tax, and cost reduction. The findings of the paper suggest that each supply chain entity must adopt a more balanced perspective in its performance measurement and management.

Purpose: This study aims to examine the effects of audit quality on earnings management and cost of equity capital (COE) considering the impact of two owner types: government ownership and foreign ownership. Design/methodology/approach: The study uses a panel data set of 236 Vietnamese firms covering the period 2007 to 2017. Because the two main dependent variables of the COE capital and the absolute value of discretionary accruals receive fractional values between zero and one, the paper uses the generalised linear model (GLM) with a logit link and the binomial family in regression analyses. The paper uses numerous audit quality measures, including hiring Big 4 auditors or the industry-leading Big 4 auditor, changing from non-Big 4 auditors to Big 4 auditors or the industry-leading Big 4 auditor, and the length of Big 4 auditor tenure. Big 4 companies include KPMG, Deloitte, EY and PwC, whereas the non-big 4 are the other audit companies. Findings: The study finds a negative relationship between audit quality and both the COE capital and income-increasing discretionary accruals. The effects of audit quality on discretionary accruals and the COE capital depend on the ownership levels of two important shareholders: the government and foreign investors. Foreign ownership is negatively associated with discretionary accruals; however, the effect is more pronounced in the sub-sample of state-owned enterprises (SOEs), the firms where the government owns 50% or more equity, than in the sub-sample of Non-SOEs. Originality/value: To the best of the knowledge, no prior similar study exists that used the GLM with a logit link and the binomial family regression. Global investors may be interested in understanding how unique institutional settings and capital markets of each country impact the financial reporting quality and cost of capital. Further, policymakers of developing markets may have incentives to improve the quality of financial reporting and reduce the cost of capital which should result in attracting more foreign investments. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to develop a simulation model to evaluate inventory and distribution decisions like lateral transshipments in a network with multiple products. Design/methodology/approach: Data are collected from a company, and a discrete-event simulation in Python is developed to support the decision-making process of managers through different algorithms of lateral transshipments. Findings: The numerical results show that the periodic delivery-continuous reorder policy is more robust than the others because the reorder process is not affected by the higher saturation that is achieved by periodic reorder–based policies. The new lateral transshipment algorithm will lead to huge savings in logistics costs for any company and increase truck saturation without causing a decrease in the service level. Research limitations/implications: This paper provides a novel institutional perspective on a complex logistics issue where COVD-19 is believed to complicate the context. Practical implications: This solution is devised for any company to achieve even greater benefits in terms of customer service improvement and logistics costs reduction. Originality/value: The main contribution of this paper is the proposal of a new lateral transshipment algorithm that shows performance improvement by simulating distribution network processes according to different configurations. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to take a step in this direction and use the high dimensional fixed effects and quantile regression discontinuity design to test the managerial Coase theorem, which provides an institutional perspective for us to gauge the impact of private property rights on firm performance and the effect of management costs on intermediate inputs. Design/methodology/approach: This study first uses high dimensional regression discontinuity designs to examine the impact of privatization on firm performance in China between 1998 and 2013. Findings: Results indicate that privatization effects increase average outputs of the firm by around 10% given lower management costs, and management costs increase intermediate inputs by more than 50% points. Using data from annual surveys to test managerial Coase theorem, the authors show that management costs negatively affect the marginal effect of privatization on the average outputs of the firm. The positive impact on the investment in intermediate goods and services is larger in magnitude under higher management costs. Originality/value: The authors develop the managerial Coase theorem. Today, given lower management costs, private property rights provide an incentive structure for a firm to maximize the value of the assets and expand the boundaries. [ABSTRACT FROM AUTHOR]

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Purpose: The purpose of the paper is the identification of the main factors affecting the cost of urban air mobility (UAM) based on results of ASSURED-UAM project. These factors can be found among such cost areas as investments (infrastructure, aircraft), operational, energy, end of life, delay and environmental. Once determined, they can be of great value for all UAM stakeholders, including manufacturers, urban planners and air service providers. Design/methodology/approach: The obtained results were based on the outcomes of ASSURED-UAM project. Having the information about the magnitude of each cost category, we were able to identify the most costly factors of UAM. As a result, it was possible to suggest feasible cost reduction means. Findings: For each cost category, there is the possibility to lower its value among the total cost of UAM. Each cost category has its own cost reduction means. It is vital however that the obtained results depend strongly on the assumptions made at the beginning of cost calculations. Originality/value: The value of this paper is the identification of key UAM costs reduction means which may be found beneficial for all UAM stakeholders involved in the development of UAM infrastructure and services. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to investigate the relations between the digital transformation of manufacturing enterprises and enterprise innovation to provide inspiration for promoting the digitization and upgrading of China's manufacturing industry and facilitate enterprises' innovative development. Design/methodology/approach: Based on a panel data of 584 listed manufacturing companies in China from 2016 to 2020, and using a fixed effects approach, this paper empirically examines the impact of digital transformation on corporate innovation in manufacturing enterprises, as well as examining the influential mechanisms and heterogeneity. Findings: The research shows that the digital transformation of manufacturing enterprises has effectively improved the innovation capacity of enterprises and verifies different situations through heterogeneity. At the same time, the research clarifies the mediating effect of the innovation investment mechanism, cost control mechanism, and profit guarantee mechanism on the relations between the digital transformation of manufacturing enterprises and the innovation capacity of enterprises. Originality/value: Based on Chinese manufacturing enterprise samples, this paper empirically tests the influential mechanism of digital transformation on the innovation capability of manufacturing enterprises, therefore clarifying the main mediating effects. This paper could provide inspiration for manufacturing companies to make good use of digital transformation rules according to their own situation and improve their innovation capabilities, thereby enhancing competitiveness in the digital economy era. [ABSTRACT FROM AUTHOR]

Purpose: Strategic orientation is one of the critical principles affecting the marketing and strategy selection of an organization's activities, reflecting the strategic tendencies implemented by the organization to create behaviours, leading to organizational efficiency and better employee performance. Therefore, this paper aims to study the relationship between strategic orientation and performance in Qazvin teaching hospitals through green supply chain management (SCM) to improve employees' performance. Design/methodology/approach: This was a descriptive– analytical and cross-sectional study. The total number of employees in medical centres was 2,256 people. According to Morgan's table, the required number of samples was 328, including 10% of the sample loss. The questionnaire was given to 365 staff in different hospitals in proportion to the number of staff. Two statistical software, SPSS24 and AMOS23, were used to evaluate the results. Findings: All three variables were relatively moderate in the hospitals. The results of evaluating the structural model of the research showed that all the studied hypotheses were significant, except for the relationship between organizational performance and strategic orientation hypothesis. The results also show that this model had a good fit. Practical implications: The findings can lead to saving the environment, creating a better social image and reducing costs and profitability, allowing managers to know the strategic orientations rather than depending on institutional pressure issues and monitoring guidelines. Originality/value: Considering the significant relationship between the dimensions of green SCM and the hospitals' performance, the authors suggest: establishing multilateral co-operation in environmental issues, improving the environmental status of hospitals, reducing waste rates and paying attention to social responsibility of hospitals. In addition, the findings help hospital management to comprehensively understand the strategies for implementing green SCM procedures. [ABSTRACT FROM AUTHOR]

Purpose: General aviation aircraft has a wide range of applications, and effective cost management is one of the hot spots in the research of general aviation manufacturers. The purpose of this paper is to build a flexible engineering method to predict maintenance cost of general aviation aircraft. Design/methodology/approach: To establish a reasonable general aviation aircraft maintenance cost prediction model, it is necessary to analyze the influencing factors and extract the main components of maintenance cost. The maintenance cost is divided by engineering method, and the estimation model of each component cost is established. Then, the general aviation aircraft maintenance cost model is obtained. The results show that the relative error of this method is between 13% and 20%, which has a good estimation accuracy and can be effectively used to estimate the maintenance cost of general aviation aircraft. Findings: The maintenance cost plays an important role in the life cycle cost of general aviation aircraft. Accurate cost prediction method is of great significance to the optimal design of general aviation aircraft. However, there are few prediction models suitable for maintenance cost, the proposed approach is meaningful and quite desirable. Originality/value: To some extent, this method overcomes the shortage of the work on maintenance cost prediction for general aviation aircraft. The model established in this paper has certain generality, which can provide some reference for general aviation aircraft design and operation enterprises. [ABSTRACT FROM AUTHOR]

Purpose Material procurement constitutes a large share of the overall cost of construction projects. Understanding the factors influencing the cost of quality (COQ) in the procurement process could help identify opportunities for lowering quality cost without compromising quality. The paper aims to discuss these issues.Design/methodology/approach In this paper, a COQ model for the construction material procurement process is developed using the traditional prevention–appraisal–failure (PAF) approach. Using data from a $4bn aluminum smelter construction project, the authors conducted a simulation of the COQ model to evaluate various quality assurance policies.Findings This paper confirms that raising the prevention cost leads to a drop in failure cost as well as COQ for the project studied. While the authors are unable to provide blanket recommendations as the results are derived from a single project case study, it does suggest that construction material procurement processes would benefit from a higher prevention expenditure. And for certain cases where the authors observe a deviation from the traditional Juran’s model of COQ – the high appraisal cost in the procurement process – reduction of appraisal expenditure may in fact be more beneficial than its increase.Originality/value The research results suggest that appraisal expenditure should be tailored to each purchase order in order to maximize the total benefits. Additionally, this paper presents the first COQ model developed for the construction material procurement process. Another unique feature of the model is its inclusion of supplier-side costs, which are excluded in the conventional COQ analysis. [ABSTRACT FROM AUTHOR]

Purpose: Unionization is generally thought to improve employee welfare through higher compensation and benefits. However, managers of unionized firms have incentives to manage earnings downward to avoid sharing rents with unionized workers, which may explain why empirical findings on the association between unionization and employee compensation are mixed. This paper develops an analytical model incorporating earnings management into the relationship between newly unionized firms and employee compensation. Design/methodology/approach: The authors develop an analytical model that relies on Nash bargaining theory and signal jamming (Stein, 1989; Fischer and Verrecchia, 2000; Dye and Sridhar, 2004) and model a setting where newly unionized workers' collective bargaining power increases substantially. The authors' model analyzes the relationship between newly unionized firms and employee wages and benefits while incorporating firms' incentives to engage in earnings management. Findings: The authors find that newly unionized firms are more likely to engage in income-decreasing earnings management to avoid paying higher salaries and wages to workers. Further, the authors find that this association is more pronounced when (1) the correlation of firms' earnings across periods is higher, (2) the cost of earnings management is lower and (3) firms' earnings are more volatile. Originality/value: This is the first paper to analytically model the effect of new unionization on firms' earnings management and workers' welfare. The authors' model offers new cross-sectional predictions that have not been tested in the prior literature. Specifically, the authors show that newly unionized firms are more likely to engage in income-decreasing earnings management; when earnings are more highly correlated, the cost of earnings management is lower and earnings are more volatile. The authors' findings may be relevant to regulators and policymakers. [ABSTRACT FROM AUTHOR]

Purpose: While many studies have discussed the regulatory constraints that hinder industrial development in sub-Saharan Africa, little attention has been paid to the behavior of those firms that succeed despite a challenging business environment. The purpose of this paper is to fill this gap by focusing on specific strategies of a subset of successful industrial firms in Kenya. Design/methodology/approach: The paper draws on two data sets. First, a quantitative data set based on a survey of food processing firms provides an overall profile of the sub-sector and the strategies employed by successful Kenyan firms. Second, qualitative in-depth case studies unpack the concept of strategy from the perspective of the firm, with the aim of showing the links between vision and strategy and the adaptive nature of firm strategy. Findings: The quantitative data set reveals that the most important strategies used by agri-processing firms are differentiation strategies (selling at a premium), cost reduction strategies and niche strategies. A second major finding, based on the case study interviews, is that Kenyan firms adopt a combination of strategies to cope with the volatile business environment and grow their market. Furthermore, the qualitative interviews reveal that the vision of the leader is linked to firm strategy and firms follow an adaptive approach to strategy development. Originality/value: The paper's original contribution is the conclusion that while the existing typologies of strategy were acknowledged by respondents, their actual strategies were composites resulting from adaptive strategy development. This conclusion was made possible by the paper's mixed methods approach. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to characterize a sample of Lean Six Sigma (LSS) projects in healthcare settings and discuss some specificities of operational excellence (OPEX) initiatives in hospitals and healthcare organizations in the USA. Design/methodology/approach: A content analysis involving a sample of 23 documents shared by US hospitals was performed in order to achieve the research objectives. Such analysis was based on a conceptual framework developed from the literature review. It was also applied to a quantitative approach, including descriptive statistics, hypothesis testing and correspondence analysis that supported the research. Findings: Most LSSH projects were focused on business transformation and strategic improvements. Simple techniques and tools were predominant such as descriptive statistics, process mapping, 5S and spaghetti charts, usually implemented by Green Belts and Black Belts through the define, measure, analyze, improve and control (DMAIC) method. In addition to the expressive findings reported, these projects' results have been aligned with lead time and operational cost reduction, quality improvement and capacity increase. Research limitations/implications: The study adds knowledge to the OPEX literature by analyzing the Lean Six Sigma healthcare (LSSH) in hospitals and healthcare institutions in the USA. It also demonstrates that different approaches, such as the kaizen event and DMAIC project show different results according to some techniques and tools applied in the hospital environment. Originality/value: The empirical evidence presented in this study provides scenery of the LSS practices in the healthcare settings, highlighting the implementation areas, outcomes, tools and techniques mostly used in the North American healthcare institutions. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to investigate the impact of early-stage maintenance clustering. Few researchers have previously studied early-stage maintenance clustering. Experience from product and service development has shown that early stages are critical to the development process, as most decisions are made during these stages. Similarly, most maintenance decisions are made during the early stages of maintenance development. Developing maintenance for clustering is expected to increase the potential of clustering. Design/methodology/approach: A literature study and three case studies using the same data set were performed. The case studies simulate three stages of maintenance development by clustering based on the changes available at each given stage. Findings: The study indicates an increased impact of maintenance clustering when clustering already in the first maintenance development stage. By performing clustering during the identification phase, 4.6% of the planned work hours can be saved. When clustering is done in the planning phase, 2.7% of the planned work hours can be saved. When planning is done in the scheduling phase, 2.4% of the planned work hours can be saved. The major difference in potential from the identification to the scheduling phase came from avoiding duplicate, unnecessary and erroneous work. Originality/value: The findings from this study indicate a need for more studies on early-stage maintenance clustering, as few others have studied this. [ABSTRACT FROM AUTHOR]

Purpose: Over one million organisations have a quality management system (QMS) certified to the ISO 9001 standard; however, the system requires a lot of resources and its value has been questioned. This critique also leads to a questioning of the strategic relevance of quality management. The purpose of this paper is to explore how different types of uses of QMS correlate with management perceptions of quality management in terms of respect, cost and strategic importance. Design/methodology/approach: The paper is based on a mixed method data collection strategy, quantitative data being collected from a survey in 8 organisations (n = 108) and qualitative data being collected from 12 interviews with quality managers in 12 different organisations. Findings: The paper shows that a compliance-oriented QMS usage will more likely lead to a view of quality management as costly and of little respect, than a business or improvement-oriented QMS usage. Moreover, it nuances the view on compliance-oriented usage, showing that it is mainly documentation that negatively influences how management views quality management, whereas standardisation that is part of the compliance-oriented use is perceived as more value-adding. Originality/value: This paper suggests three types of QMS use, namely, business management, improvement, and compliance-oriented use, and that a wise selection of how to use the QMS will affect the respect, strategic importance and cost that management associates with quality management. [ABSTRACT FROM AUTHOR]

Purpose: In many developing countries, the sanitation sector constitutes a major part of their strategic plans of reform. Yet with the very limited budget of the public treasury, countries opt to major lending institutions for funds. "Results-Based-Finance" is a new funding mechanism that has proven its efficiency in achieving the necessary reform in sanitation sectors. Due to the complexity of the funding tool, it is crucial to be able to decompose the project into smaller packages to be able to effectively control the project. The objective of this paper is to reach an optimum packaging scheme that enables the project to be successfully managed through better planning and cost control practices. Design/methodology/approach: With the aid of Unified Modelling Language (UML), an algorithm is developed to map the logic behind the model suggested with detailed illustrations of its different modules. Object-oriented processes and operations are modeled using different diagrams of the language, which automatically generate the optimum packaging combination. The packaging model is then implemented via a number of computer-aided programs. The Microsoft Excel 2019 is used for calculation purposes. Visual Basic for Applications (VBA) programming language is used to make the model user-friendly for non-engineering stakeholders. The Palisade's Decision Tools Suite is used for the optimization process Findings: The model is validated through a case study of a mega sanitation project located in Egypt. The model output is not only the content of the packages but also a complete managing plan which demonstrates many useful information to the decision-makers and government officials. Originality/value: The research aim is to provide the construction industry with a tool that makes the packaging process of mega projects funded through the "Results-Based-Finance" mechanism, done in an automated manner. Moreover, the packages are selected in a way to optimize the project cashflow. Having the optimum package size shall ensure better planning and a more accurate cost control. Yet it is a challenging task; especially, when the project cash flow is very sensitive and intolerant to delays like in the "Results-Based-Finance" mechanism. [ABSTRACT FROM AUTHOR]

Purpose: This paper presents a method for adapting an Information Security Focus Area Maturity (ISFAM) model to the organizational characteristics (OCs) of a small- and medium-sized enterprise (SME) cluster. The purpose of this paper is to provide SMEs with a tailored maturity model enabling them to capture and improve their information security capabilities. Design/methodology/approach: Design Science Research was followed to design and evaluate the method as a design artifact. Findings: The method has successfully been used to adapt the ISFAM model to a group of SMEs within a regional cluster resulting in a model that is aligned with the OCs of the cluster. Areas for further investigation and improvements were identified. Research limitations/implications: The study is based on applying the proposed method for the SMEs active in the transport, logistics and packaging sector in the Port of Rotterdam. Future research can focus on different sectors and regions. The method can be used for adapting other focus area maturity models. Practical implications: The resulting adapted maturity model can facilitate the creation and further development of a base of common or shared knowledge in the cluster. The adapted maturity model can cut the cost of over implementation of information security capabilities for the SMEs with scarce resources. Originality/value: The resulting adapted maturity model can facilitate the creation and further development of a base of common or shared knowledge in the cluster. The adapted maturity model can cut the cost of over implementation of information security capabilities for the SMEs with scarce resources. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this study hopes to encourage further research into the topic of local currencies, as well as specific research into increasing the efficiency of these systems through the use of blockchain technology. There is currently a lack of available research into the topic, which poses barriers for those who wish to study it, so the paper provides a general overview to be used as a starting point for those wishing to broaden their knowledge of local currency systems while also introducing a working implementation of a proof-of-concept for the proposed system. Design/methodology/approach: A literature review of available studies on local currencies is conducted to provide an overview of the current systems and their shortcomings. Subsequently, blockchain technology is briefly introduced and an Ethereum-based model is proposed, which helps overcome the problems identified. The section exploring the Ethereum-based model draws code written by the author to simulate the features. Findings: The paper concludes that blockchain technology can significantly help improve efficiency, transparency and security of local currency systems, while also helping cut costs associated with the implementation of a complementary monetary system. In the medium-term, local currency systems will most likely use a blockchain protocol as the underlying technology for the network. Originality/value: Local currencies are an understudied topic by itself and the intersection between them and blockchain is a nearly non-existent research space. Thus, the paper takes a multidisciplinary approach, aiming to bridge the fields of computer science and economics to provide a foundation for further research. [ABSTRACT FROM AUTHOR]

Purpose As a result of the increasing challenges of time overrun, several companies regularly set up delay assessment procedures for performance improvement and profit maximization. In the construction industry, projects are enormously complicated and involve significant budgets, and therefore optimizing project performance through the root cause analysis should be imperative for every project manager. Typically issues of delays in projects are generally discussed and problematized separately, yet a comprehensive framework for systematic analysis and grouping of delays is rarely contended. The purpose of this paper is to introduce the 4P concept (project related, practices, participants, and procurement) for identifying, analyzing, and classifying delays in the internal environment of the project development process.Design/methodology/approach The 4P conceptual framework was validated through the synthesis of the existing literature.Findings Interestingly, despite the increasing concerns about delays in the construction industry, most research on delays are project and/or country specific, thus no consensus about the sources of delays. The application of the proposed concept as a theoretical framework would provide an understanding of the available delay sources, their risks and use for project delay assessment and classification.Research limitations/implications This study grouped delays based on the shared characteristics and four main sources were identified and analyzed. There may be other sources or factors, yet would be dependent or aspect of the 4P.Practical implications The study informs project teams to reduce delays in the construction industry.Originality/value The paper is an application of risk assessment tool to conceptualize delays in the internal project environment. [ABSTRACT FROM AUTHOR]

Purpose: Big data and related technologies are expected to drastically change the way industrial maintenance is managed. However, at the moment, many companies are collecting large amounts of data without knowing how to systematically exploit it. It is therefore important to find new ways of evaluating and quantifying the value of data. This paper addresses the value of data-based profitability of maintenance investments. Design/methodology/approach: An analytical wasted value of data model (WVD-model) is presented to quantify how the value of data can be increased through eliminating waste. The use of the model is demonstrated with a case example of a maintenance investment appraisal of an automotive parts manufacturer. Findings: The presented model contributes to the gap between the academic research and the solutions implemented in practice in the area of value optimization. The model provides a systematic way of evaluating if the benefits of investing in maintenance data exceed the additional costs incurred. Applying the model to a case study revealed that even though the case company would need to spend more time in analyzing and processing the increased data, the investment would be profitable if even a modest share of the current asset failures could be prevented through improved data analysis. Originality/value: The model is designed and developed on the principle of eliminating waste to increase value, which has not been previously extensively discussed in the context of data management. [ABSTRACT FROM AUTHOR]

Purpose: This paper develops a contingency based model to understand how green technologies and green manufacturing performance measures evolve with the green manufacturing maturity levels of the firms. Design/methodology/approach: A conceptual research model is developed by synthesizing extant literature. An illustrative case study of a paint manufacturing company is conducted, analyzing its five key green initiatives, which it has undertaken to demonstrate the research model. The primary means of data collection was interviews and document analysis. Findings: It was observed that for all the five green initiatives, the choice of green technologies and the use of green manufacturing performance measures corroborate with the proposed research model. Further, the initial green manufacturing effort was motivated to comply with regulations, which subsequently shifted to gain strategic advantage, such as cost reduction and visibility. Research limitations/implications: The proposed model was applied only to an Indian paint manufacturing company with their five key green initiatives, which potentially limits the generalizability of the findings to other industries and/or geographies. Practical implications: The findings would aid practitioners in understanding both selection of green technology and the use of green manufacturing performance measures, based on a firm's maturity stage. Originality/value: This study conducts a much-needed research on the evolution of green technology alternatives and green manufacturing performance measures for firms according to the four-stage maturity model derived from the natural resourced-based view. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to draw on the field of real estate management to explore the cost of flex-offices as well as the corporate discourse toward it and to identify the possible gap between real estate directors' discourse and the real cost of flex-offices. Design/methodology/approach: This paper follows the grounded theory approach. Three studies were conducted: 16 semi-structured interviews with real estate actors, categorization of internal corporate documents and a thorough content analysis of the press discourse. Findings: There is a positive vision as well as a very optimistic outlook on the flex-office on the part of real estate actors and the press. This research shows that reality does not reflect the discourse as 12 hidden costs identified are not currently factored into costs when setting up a flex-office, which can distort the discourse and efficiency. It will be interesting to measure those hidden costs in future research so as to have an objective discourse and a better cost estimate when deploying this kind of workspace. Originality/value: Contradict the widespread discourse about flex-offices by highlighting the hidden costs that should be taken into consideration to allow managers to make accurate estimates. Although these hidden costs may seem ancillary at first sight, they might have an impact on efficiency. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area. Design/methodology/approach: This study reviews the literature and draws a critically reflective approach. Findings: A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country. Originality/value: The contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gisch et al. demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenich et al. and by Kreilkamp et al. show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore how a socio-digital platform can facilitate consumer responsibilisation in food consumption to encourage sustained responsible consumption and uncovers its possible impacts on different stakeholders in the agricultural ecosystem. Design/methodology/approach: Two-year-long case study of a socio-digital platform that aims to integrate consumers with the farming process; creating value for them and the farmers in India. Findings: The process of consumer responsibilisation happens through three mechanisms; construction of a moral-material identity, vicarious self-artisanship and shared responsibilisation. Through these key mechanisms, the socio-digital platform could foster consumer responsibilisation and engender positive societal impacts by promoting both responsible production and consumption. Research limitations/implications: This study shows how the construction of moral–material identity could move beyond an either-or choice between moralistic and material identity and allow space for the coexistence of both. This paper highlights how a socio-digital platform can be leveraged to facilitate responsible consumer engagement in an aestheticised farming process. Practical implications: This paper aims to guide policymakers to design digitally-enabled human-centred innovation in facilitating consumer engagement with farming and cultivating responsible consumers in achieving sustainable development goals. Social implications: This study shows how consumer responsibilisation can actually address market failures by enhancing the value created in the system, reducing wastage and cutting costs wherever possible, which drive better incomes for the farmers. Originality/value: Previous studies have discussed heterogeneous motivations for responsible food consumption. However, this research explores the processes through which an individual reconnects to food production and the mechanisms that support this process in the long run. [ABSTRACT FROM AUTHOR]

Purpose: The aim of this study is to identify the critical factors of green supply chain (GSC) and to adapt these factors to the taxonomy of green practices in healthcare. Design/methodology/approach: A qualitative multiple-case study approach was followed based on 60 interviews with nine French hospitals. An intra-case and a cross-case analysis were implemented. Findings: The findings provide a taxonomy of healthcare GSC and show that regulation, cost reduction, top management commitment, employee training, information technology and measures of environmental performance are critical factors for GSC implementation. The study also underlines a few emergent critical factors including the purchasing group, environmental champion, building construction, combining safety and green approaches. Research limitations/implications: This study was conducted in France following a qualitative methodological approach. Future research can consider other national and cross-national investigations and other quantitative or mixed methods approaches. Practical implications: The research provides managers and policy makers numerous invaluable suggestions for the implementation of GSC practices in healthcare facilities. To accelerate GSC implementation, managers can invest in the construction of new buildings, in information technology, and in the automation of flows. Originality/value: To the authors' knowledge, this is the first paper identifying the critical factors of GSC implementation in the healthcare sector. It is also the first attempt to provide a taxonomy of hospitals according to their green approaches (reactive, receptive, and proactive). [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to explore the role that cloud adoption plays in the strategies of large firms. As an innovative and transforming technology, cloud computing can have a significant impact on firms. It may propel them to adapt their existing strategies to survive in today's unstable, rapidly expanding, digital environment. Methodology: The relationship between cloud computing and company strategy was explored through a qualitative research study. The author conducted 35 semi-structured interviews with business and IT stakeholders working in large French organizations. Findings: Analysis of the results demonstrates that large cloud-adopting firms are driven by three main needs: a need to maintain their place in a highly competitive market, a need to implement innovative solutions and a need to lower costs. Research limitations/implications: The limitations of this research include a number of contingency factors, such as the location of these firms (France) and their size (large). However, the academic literature does not address how adopting cloud services will affect the strategies used by large firms. Given the complex structures of these firms, it seems inevitable that they will adapt their strategies. This is highlighted by this study, which sheds light on the importance of the relationship between cloud adoption and company strategies. Practical implications: This exploratory research study stresses the importance of companies adapting their strategies and enables business professionals to focus on redirecting their strategies when adopting cloud services. In addition, this study provides examples of the behavior of large firms in the French market. Originality/value: Companies need to develop effective business strategies to survive, especially in today's modern world. This paper shows that cloud adoption is leading firms to alter their strategies, and has led to the emphasis of three types of strategy: competition, innovation and cost reduction. [ABSTRACT FROM AUTHOR]

Purpose: One of the most salient contemporary societal trends is the increasing amount of public–private collaborations. In spite of the increasing awareness of the need to scrutinise the promises of public–private partnership (PPP), there is an important but seldom-asked question: How does the assumed interaction pattern behind PPP correspond with the interaction pattern appearing in empirical studies of the content of business exchange? The purpose of this paper is to shed light on the discrepancy between the expected and actual pattern of interactions in PPPs. Design/methodology/approach: The paper presents a specific PPP concerning the construction of a Nya Karolinska (NKS) hospital building, which ended up as an economic and functional disaster. With an interactive approach as point of departure (Håkansson et al. 2009; Waluszewski, Håkansson, Snehota, 2017), this paper investigates a) the interaction pattern of the business landscape expected by policy/politicians in the NKS construction case and b) how the assumed interaction pattern appears in relation to the interaction pattern of the business landscape outlined in empirical studies of exchange, in the business landscape in general and of the construction setting in particular. Findings: Given that the public side is neglecting the interactivity and interdependency of the private business setting, the disappointment with the NKS PPP project does not appear as an odd deviation. Rather, as a natural consequence of a public side expecting autonomous actors able to deliver innovation, quality and cost control just because they are exposed to competitive forces – but in reality interfacing with private actors which interests are directed to interdependent investments in place; own and related suppliers'. Research limitations/implications: The investigation of the political expectations behind the NKS PPP case was concentrated on two types of data. Original reports expressing the political view of the interaction pattern of the private setting have been used. Four published studies focussing on different aspects of the NKS process, which discuss the political view of the private setting, was also used. Practical implications: Be it private–private or public–private, to be beneficial for both sides of the exchange interface, both sides have to engage in the exchange – with representatives with knowledge and experiences of all direct and indirect related social and material resources that will be affected. The need to mobilise and involve representatives with extensive experiences of specific resource combinations of both sides of the exchange interface; the public as well as the private, does not disappear simply because it is assumed away. Social implications: The competitive forces of the private setting are by politicians and policy assumed to function in an automatic way; breeding cost efficiency, quality and innovation. Furthermore, there is also an assumption of speed and ease of change. With the trust in these characteristic sof the private setting at hand, politicians have a "cart blanche" to withdraw from direct involvement in the creation of producer-user interfaces. Originality/value: The paper underlines that as soon as the public-private exchange concerns goods that cannot be transformed to or treated as homogeneous 'commodities', as most often is the case of in this type of processes, there are reasons to be extremely careful in the design of the interaction interface. There are differences both in resource and activity structures between the two sides of the exchange interface and these differences have to be actively dealt with. [ABSTRACT FROM AUTHOR]

Purpose Leaders at higher education institutions (HEIs) in the USA experience substantial pressure to contain costs while advancing their educational missions. The purpose of this paper is to explore the association between publicly stated academic cost-containment objectives found in HEI's strategic plans and mission statements, which help to unify stakeholders and link strategy to an organization's purpose.Design/methodology/approach This paper analyzes mission statements and strategic plans of 57 small, private HEIs in the Northeastern USA. HEIs in this sample published strategic plans with an explicit cost-containment goal. Mission statements were analyzed for readability. Thematic analysis was conducted using the balanced scorecard approach. Associations between a stated academic cost containment goal and mission statement themes are presented using logistic regression.Findings Mission statements of HEIs focused on academic cost containment are wordier and more varied. They tend not to mention "liberal arts," a potential signal of a high-quality, high-cost school; less selective schools may be more likely to emphasize academic cost cutting.Research limitations/implications This paper contributes to the literature demonstrating mission statements' role in goal setting. Further, it considers college costs from college administrators' perspectives. Given the small sample size, future work should expand the sample and use case studies to explore how mission shapes or constrains strategic objectives.Originality/value This is the first paper using qualitative and quantitative analysis to explore the association between the mission statements of small HEIs and academic cost containment goals in strategic plans, documents intended to support differentiation in a crowded market. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to reframe the debate about the tension between management control and employee empowerment by drawing on a theory of paradox. Reframing the problem in this way draws attention to the variety of ways in which organisations can attend to both control and empowerment simultaneously. Design/methodology/approach: The authors undertake a conceptual examination of the relationship between empowerment and control using a paradox theory lens. First, the authors bring together two dimensions of empowerment – structural empowerment and psychological empowerment – and combine them to produce three new empowerment "scenarios": illusory empowerment, obstructed empowerment and authentic empowerment. For each of these three scenarios, the central tenets of paradox theory are applied in order to explain the nature of the paradoxical tension, anticipated behavioural responses and the resulting challenges for ongoing management control. Findings: The authors find that neither structural nor psychological empowerment alone can account for variation in behavioural responses to management control. The conceptual analysis highlights the interplay of socio-ideological control and systems of accountability in generating psychological empowerment and demonstrates that this does not come at a cost to management control but instead results in a reduction in the scale and scope of ongoing challenges. Originality/value: This paper contributes a new theoretical perspective on the classic problem of tension between management control and employee empowerment. Rather than positioning control and empowerment either as a managerial choice or dialectic, the authors identify three different ways in which organisations can engage with both paradoxical elements simultaneously. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to explore the current challenges and drivers for data mining in the AEC sector.Design/methodology/approach Following a comprehensive literature review, the data mining concept was investigated through a workshop with industry experts and academics.Findings The results showed that the key drivers for using data mining within the AEC sector is associated with the sustainability, process improvement, market intelligence, cost certainty and cost reduction, performance certainty and decision support systems agendas in the sector. As for the processes with the greatest potential for data mining application, design, construction, procurement, forensic analysis, sustainability and energy consumption and reuse of digital components were perceived as the main process areas. While the key challenges were perceived as being, data issues due to the fragmented nature of the construction process, the need for a cultural change, IT systems used in silos, skills requirements and having clearly defined business goals.Originality/value With the increasing abundance of data, business intelligence and analytics and its related concepts, data mining and Big Data have captured the attention of practitioners and academics for the last 20 years. On the other hand, and despite the growing amount of data in its business context, the AEC sector still lags behind in utilising those concepts in its end products and daily operations with limited research conducted to explore those issues at the sector level. This paper investigates the main opportunities and barriers for data mining in the AEC sector with a practical focus. [ABSTRACT FROM AUTHOR]

Purpose -- Reducing direct maintenance cost of civil aircraft is one of important ways to improve economy. Direct maintenance cost (DMC) prediction can provide decision support for the optimization of the design parameters optimization to realize the objection in decreasing the maintenance cost and it can also improve the aircraft competitiveness. Design/methodology/approach -- The paper analyzes some parameters comprehensively, which influence DMC in the civil aircraft's operational phase. Based on the analysis of the influential parameters and the characteristics of data in the period of civil aircraft's designing period, the paper presents prediction support method based on fuzzy support vector machine and realizes quantitative forecast of DMC in the aircraft design phase. Findings -- The paper presents the process of DMC analysis and model in the aircraft design phase, the DMC prediction model is used to newly developed aircraft. Practical implications -- The numerical examples using B737NP fleet data in the paper have proved the effectiveness of the proposed method. Originality/value -- The paper establishes the prediction model of civil aircraft DMC based on fuzzy support vector machine. The model can handle fuzzy data and small sample data which contain noise. The results prove that the method can satisfy the demand of the real data in civil aircraft designing. [ABSTRACT FROM AUTHOR]

Purpose – The advent of recession at the beginning of twenty-first century forced many organizations worldwide to reduce cost and to be more responsive to customer demands. Lean Manufacturing (LM) has been widely perceived by industry as an answer to these requirements because LM reduces waste without additional requirements of resources. This led to a spurt in LM research across the globe mostly through empirical and exploratory studies which resulted in a plethora of LM definitions with divergent scopes, objectives, performance indicators, tools/techniques/methodologies, and concepts/elements. The purpose of this paper is to review LM literature and report these divergent definitions, scopes, objectives, and tools/techniques/methodologies. Design/methodology/approach – This paper highlights various definitions by various researchers and practitioners. A total of 209 research papers have been reviewed for the research contribution, research methodology adopted, tools/techniques/methodologies used, type of industry, author profile, country of research, and year of publication. Findings – There are plethora of LM definitions with divergent objectives and scope. Theory verification through empirical and exploratory studies has been the focus of research in LM. Automotive industry has been the focus of LM research but LM has also been adopted by other types of industries also. One of the critical implementation factors of LM is simultaneous adoption of leanness in supply chain. LM has become an integrated system composed of highly integrated elements and a wide variety of management practices. There is lack of standard LM implementation process/framework. Originality/value – The paper reviews 209 research papers for their research contribution, research methodology, author profile, type of industry, and tools/techniques/methodology used. Various characteristics of LM definitions are also reviewed. [ABSTRACT FROM AUTHOR]

Purpose – This paper deals with the issue of patient transportation inside large public hospitals and its costs. This cost is often related to transportation within departments, wards and outpatient clinics. The aim of this paper is to demonstrate through a qualitative case study how particular tools derived from Lean Thinking such as spaghetti chart, value stream mapping and activity worksheet can help to reduce costs related to patient transportation and other kinds of wastes. In particular the case study analyses the patient path in case of trauma with suspected fractures from the emergency department to patient discharge or hospitalisation. Design/methodology/approach – The paper is based on a qualitative case study. Although the case study has been carried out in a large Italian public hospital, the results can be generalised to all hospitals that are trying to reduce the cost of patient transportation and other kinds of wastes. Indeed, the Lean Thinking tools used here are suitable for all healthcare industries. Findings – The paper demonstrates how tools that were typically derived from the manufacturing sector can also be suitable for the healthcare sector. The results achieved have reduced the average lead time of the patient from the emergency department to hospitalisation or discharge. Considering that the patient paths are made with a stretcher or with a wheelchair pushed by a nurse, the reduced lead time leads to an interesting cost reduction. Practical implications – This paper is particularly helpful for healthcare practitioners. Managers and practitioners inside healthcare organisations could apply the same logistic solutions and the same tools to analyse the cost of many processes and specifically those in patient path and transportation. Originality/value – The paper addresses the literature gap regarding the use of specific tools such as spaghetti chart and activity worksheet in the large hospitals. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach: This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings: Large language model chatbots powered by sophisticated artificial intelligence are replacing front-facing customer service operatives in order to improve offerings by leading firms whilst cutting costs. Originality/value: The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format. [ABSTRACT FROM AUTHOR]