bluuebunny/crossref_metadata_2025_split huggingface dataset:
Institutional drivers of environmental management accounting adoption in public sector water organisations
Authors: Imtiaz Ferdous Mohammad , Adams Carol A. , Boyce Gordon 
Published: May 2019

PurposeThe purpose of this paper is to examine the influences on the adoption of environmental management accounting (EMA) in corporatised water supply organisations, from an institutional theory perspective, drawing on the concepts of reflexive isomorphism and institutional logics.Design/methodology/approachThe primary research involves case analysis of three companies in the Australian water supply industry, drawing on interviews, internal documents and publicly available documents, including annual reports.FindingsTwo key drivers for the adoption and emergence of EMA are: the emergence of a government regulator in the form of the Essential Services Commission (ESC) and community expectations with regard to environmental performance and disclosure. The water organisations were found to be reflexively isomorphic, while seeking to align their commercial logic to “sustainability” and “ensuring community expectations” logics to the legitimate adoption of EMA.Originality/valueThe paper contributes to the literature by providing case study evidence of the intentions and motivations of management in adopting EMA, and the nature of that adoption process over an extended period. Further, it provides empirical evidence of the applicability of reflexive isomorphism in the context of EMA and institutional logics.
Accounting and the enactment of power: municipal reform by Peter Leopold 1774–1775
Authors: Maran Laura , Funnell Warwick , Castellini Monia 
Published: May 2019

PurposeThe purpose of this paper is to understand the enduring, fundamental contributions of accounting practices in the pursuit of decentralization by governments, with an examination of Peter Leopold’s reform of the municipalities in the late eighteenth century in Italy.Design/methodology/approachAn extensive textual analysis of the very comprehensive collection of primary sources of the Grand Duchy of Tuscany during the de’ Medici and Hapsburg-Lorraine’s rule identified the reasons for Peter Leopold’s decision to decentralize his government’s authority and responsibilities. A systemic comparison of the 1765–1766 and 1775–1776 financial reports of the Municipality of Castrocaro and Terra del Sole disclosed the importance of the micro-practices of accounting and reporting for the reform.FindingsIn the context of the eighteenth century enlightenment, Peter Leopold legitimized his reform by the introduction of a modern style of government based on the rationalization of the municipal administrative system and decentralization of central authority and responsibility. The reform was made feasible by the substitution of a birth right principle with an economic discourse which linked tax payments to property ownership. This had the unintended consequence of increased taxes, higher municipal expenditures and possible inequalities between municipalities.Research limitations/implicationsThe findings of the study are dependent on the resources which have survived and are now preserved in the official archives of Galeata and Florence. This work contributes to the extant literature on administrative reforms in a crucial period for the redefinition of sovereignty by the ruling classes, with the rise of the modern State. It extends historical understanding of the public sector with a focus on local government in the eighteenth century in a non-Anglo-Saxon context.Practical implicationsThe examination of the reform of Peter Leopold contributes to an enhanced understanding of present-day decentralization by governments in the context of the new public management (NPM). It provides to NPM advocates a broader temporal and contextual understanding of the impact of current decentralization reforms.Originality/valueFew accounting studies have considered the micro-aspects of decentralization reforms at the municipal level and tried to identify their impact on the wealth of the population. Moreover, Peter Leopold’s reform is considered one of the most innovative and enlightened of the eighteenth century, while the remainder of Europe was still overwhelmingly committed to the centralization of administrative apparatuses. Finally, this study relates to the multi-disciplinary debate about the recognition, qualification and accountization of the impact of decentralization of responsibility for the delivery of government services.
Knowledge management and academic information behaviour
Authors: Deja Marek , Rak Dorota 
Published: May 2019

Purpose
The purpose of this paper is to investigate the influence of metaliteracy on collaborative and individual information behaviour (IB) among academic staff. The goal is to observe the impact of these competencies on knowledge management (KM) and IB in research tasks connected with the humanities and social sciences.

Design/methodology/approach
This paper presents an implementation of two combined frameworks into a study on the IB of academics: metacompetencies described by Mackey and Jacobson in the metaliteracy model and Burke’s triple-A model. By using the Dervin’s micro-moment time-line interview framework, authors try to observe the state of development of information literacy and other supportive competencies among younger lecturers and researchers.

Findings
Scientists develop patterns of collaborative behaviour based on seven metaliteracy areas in KM.

Research limitations/implications
The study did not include students and other groups related to the academic environment. Their involvement in information processes is a very wide issue and should be the subject of a separate article.

Originality/value
The paper contributes to research development in the area of information literacy as a KM efficiency factor. IB in this paper is a broad concept, in which the development of metaliteracy is an important aspect of lecturers’ and researchers’ KM and collaboration skills.
How CSR influences customer behavioural loyalty in the Chinese hotel industry
Authors: Liu Matthew Tingchi , Liu Yongdan , Mo Ziying , Zhao Zhidong , Zhu Zhenghao 
Published: May 2019

Purpose
The purpose of this paper is to focus on how corporate social responsibility (CSR) (i.e. responsibility to customers, employees and society) influences customer behavioural loyalty in the hotel industry. The mediating effects of brand image and customer trust on the relationship between CSR and customer behavioural loyalty are also considered.

Design/methodology/approach
In total, 298 valid responses to questionnaire surveys were collected from a convenience sample in China in 2017. A structural equation model was used to test the hypotheses.

Findings
Hotel customer behavioural loyalty can be enhanced by CSR performance. Performance in each of the three CSR domains positively impacted customer behavioural loyalty to different degrees. The impact of CSR on the customer had the strongest influence on Chinese customers’ behavioural loyalty among the three CSR domains of customer, employee and society. Brand image and customer trust were found to be mediators of the relationship between CSR performance and customer behavioural loyalty.

Originality/value
The current research contributes to the literature by demonstrating that CSR activities are not all equally effective. Results reveal that the society dimension of CSR had the strongest impact on Chinese customers’ brand image of hotels among the three CSR dimensions investigated. In terms of Chinese hotel customers’ trust, the CSR–customer dimension plays the most effective role. The findings also support the notion that Chinese consumers are beginning to use CSR information to evaluate hotels.
Demand-side energy retrofit potential in existing office buildings
Authors: Karunaratne Tharindu Lakruwan Wickremanayake , De Silva Nayanthara 
Published: May 2019

Purpose
Office buildings confront with the issue of high energy demand during the day time mainly due to heavy use of energy for HVAC and lighting systems. Demand-side energy retrofits (DSER) are identified as effective in controlling electricity demand of existing buildings. The purpose of this paper is to analyse the potential of incorporating DSER in to existing office buildings. The paper reports the cost benefits of using DSER in existing office buildings. Furthermore, it reveals several enablers that can be used to promote retrofits in office buildings of Sri Lanka.

Design/methodology/approach
An industry survey was conducted by selecting a sample of 35 office buildings to study the usage of DSER in office buildings of Sri Lanka. Furthermore, three case studies were conducted to analyse the costs benefits of widely used DSER techniques in office buildings.

Findings
Research revealed that the use of DSER techniques in existing office buildings of Sri Lanka is at a lower level. However, it found that the financial viability of those DSER was at a promising level. Furthermore, 11 enablers in two levels as organisational level and national level were identified to enhance the use of DSER.

Originality/value
The study justifies the potential of DSER in reducing energy demand of existing office buildings through in-depth cost benefit analysis, which is useful for a country like Sri Lanka which faces massive energy crisis. This encourages Facility Managers towards using DSER to reduce building energy demand. Furthermore, study provides enablers at organisational and national levels to enhance the use of DSER.
Life-cycle cost analysis of a short-haul underground freight transportation system for the DFW Airport
Authors: Zahed Seyed Ehsan , Shahooei Sirwan , Farooghi Ferika , Shahandashti Mohsen , Ardekani Siamak 
Published: May 2019

Purpose
The purpose of this paper is to conduct life-cycle cost analysis of a short-haul underground freight transportation (UFT) system for the Dallas Fort Worth international airport.

Design/methodology/approach
The research approach includes: identifying the cost components of the proposed airport UFT system; estimating life-cycle cost (LCC) of system components using various methods; determining life-cycle cash flows; evaluating the reliability of the results using sensitivity analysis; and assessing the validity of the results using analogues cases.

Findings
Although the capital cost of constructing an airport UFT system seems to be the largest cost of such innovative projects, annual costs for running the system are more significant, taking a life-cycle perspective. System administrative cost, tunnel operation and maintenance, and tunnel construction cost are the principle cost components of the UFT system representing approximately 46, 24 and 19 percent of the total LCC, respectively. The shipping cost is estimated to be $4.14 per ton-mile. Although this cost is more than the cost of transporting cargos by trucks, the implementation of UFT systems could be financially justified considering their numerous benefits.

Originality/value
This paper, for the first time, helps capital planners understand the LCC of an airport UFT system with no or limited past experience, and to consider such innovative solutions to address airport congestion issues.
Assessing innovativeness of manufacturing firms using an intuitionistic fuzzy based MCDM framework
Authors: Kumar Sanjay , Haleem Abid , Sushil  
Published: May 2019

PurposeThe purpose of this paper is to provide a framework for assessing the overall innovativeness of manufacturing firms using a multi-attribute group decision-making methodology.Design/methodology/approachThis study identifies the indicators of firms’ innovativeness from the literature. The concept of neutrosophic numbers has been used to assign different importance weights to individual decision makers to account for the differences in their educational backgrounds and practical experience. An intuitionistic fuzzy based TOPSIS procedure is adapted for ranking the candidate firms based on their performance on identified criteria. The implementation of the proposed methodology is demonstrated through an explanatory example. Sensitivity analysis is carried out to judge the robustness of the proposed framework.FindingsThe proposed framework provides an efficient and reliable tool to subjectively evaluate and compare the innovativeness of manufacturing firms. The sensitivity analysis shows that the methodology is robust enough to absorb the noise factors/errors/variations, etc.Research limitations/implicationsMotivated by this work, future studies can consider developing an integrated innovativeness index for evaluation of innovativeness of manufacturing firms. The concept of interval valued intuitionistic fuzzy and neutrosophic sets can be utilized to reduce the margin of perceptual errors even further.Practical implicationsThe study will provide the firms with a framework for benchmarking their innovative performance. The firms can analyze their current performance and reconfigure their resources and capabilities suitably to improve their competitive position.Originality/valueThis study is one of the few attempts that have been made to articulate a firm level innovativeness assessment tool for manufacturing firms operating in an industry sector. Advanced concepts of fuzzy and neutrosophic sets have been utilized to eliminate the chances of bias/perceptual errors that most often affect the quality of decisions in today’s dynamic and uncertain decision-making environment.
An overview of benefits and challenges of building information modelling (BIM) adoption in UK residential projects
Authors: Georgiadou Maria Christina 
Published: May 2019

Purpose
This paper aims to present a state-of-the-art review of building information modelling (BIM) in the UK construction practice. In particular, the aim is to examine the scope, value and practical implications of BIM implementation in residential projects by evaluating practitioners’ perspectives working in the Greater London Area (GLA).

Design/methodology/approach
The paper outlines the general status quo of BIM adoption and maturity in the UK. It then discusses the feasibility of BIM use in residential projects drawing on an online survey and complementary semi-structured interviews with building professionals. The cross-comparison between the evidence base and literature review uncovers the specific benefits, challenges and risks to BIM implementation in the house building sector.

Findings
BIM is an evaluation methodology that helps the management of digital information throughout the project lifecycle. At a conceptual level, a BIM-enabled project offers quality assurance and on-time delivery, collaboration and communication improvement, visual representation and clash detection and whole lifecycle value. The findings, however, suggest that the most frequently reported benefits are related to collaboration and the blend of product (software) and process innovation, whilst lifecycle thinking and waste reduction are often overlooked. At present, there is widespread awareness on BIM but with a financial barrier to invest in developing digital capabilities, particularly for small- and medium-sized enterprises.

Practical implications
The paper concludes with a critical commentary on the lack of strategic leadership in both the supply and demand side. The role of policy to streamline commercial drivers for whole lifecycle costing in procurement is endorsed to drive the change management required to address the short-term mind-set of senior management and wider fragmentation of the construction industry, also serving as a research question for further research and development in the field.

Originality/value
There are relatively few studies evaluating BIM perspectives in UK residential projects. This paper explores the feasibility and “real-life” value of BIM in housing practice, drawing on views and experiences of building professionals in GLA. In particular, the research findings provide an evidence base evaluating the extent to which the house building industry has the expertise and capability to operate in a BIM environment and to comply with the Level 2 mandate and explore which of the generic barriers and drivers of BIM-readiness are more relevant to the design and construction of housing projects.
BIM-based framework for temporary facility layout planning in construction site
Authors: Le Phuoc Luong , Dao Thien-My , Chaabane Amin 
Published: May 2019

PurposeThis paper aims to propose an innovative building information modelling (BIM)-based framework for multi-objective and dynamic temporary construction site layout design (SLD), which uses a hybrid approach of systematic layout planning (SLP) and mathematical modelling.Design/methodology/approachThe hybrid approach, which follows a step-by-step process for site layout planning, is designed to facilitate both qualitative and quantitative data collection and processing. BIM platform is usedto facilitate the determination of the required quantitative data, while the qualitative data are generated through knowledge-based rules.FindingsThe multi-objective layout model represents two important aspects: layout cost and adjacency score. The result shows that the model meets construction managers’ requirements in not only saving cost but also assuring the preferences of temporary facility relationships. This implies that the integration of SLP and mathematical layout modelling is an appropriate approach to deliver practical multi-objective SLD solutions.Research limitations/implicationsThe proposed framework is expected to serve as a solution, for practical application, which takes the advantage of technologies in data collection and processing. Besides, this paper demonstrates, by using numerical experimentation and applying Microsoft Excel Solver for site layout optimisation, how to reduce the complexity in mathematical programming for construction managers.Originality/valueThe original contribution of this paper is the attempt of developing a framework in which all data used for the site layout modelling are collected and processed using a systematic approach, instead of being predetermined, as in many previous studies.
Unveiling heterogeneous engagement-based loyalty in brand communities
Authors: Dessart Laurence , Aldás-Manzano Joaquín , Veloutsou Cleopatra 
Published: May 2019

Purpose
Although recent research appreciates that consumers increasingly interact with brands in brand communities and that brand engagement is an important and complex phenomenon in brand communities, little is known about the nature of individuals’ brand engagement in brand communities. This study aims to identify brand community members’ segments in terms of their brand engagement within the community; help us understand if these segments use a different approach in the development of brand loyalty; and develop mechanisms that can be used to identify members of these segments.

Design/methodology/approach
The paper adopts a quantitative approach and uses a total of 970 responses from members of Facebook brand pages in three popular languages on Facebook (English, French and Spanish). Data are analysed with structural equation modelling, integrating FIMIX-PLS and POS-PLS.

Findings
The results reveal that cognitive, affective and behavioural engagement dimensions play a different role in driving brand loyalty. Three different segments of engaged consumers exist (emotional engagers, thinkers and active engagers). Variables related to the perceived value of the brand community provide initial explanations as to the differences of the consumer groups.

Research limitations/implications
The data were collected from a specific type of brand communities (Facebook-based, company-managed brand communities) and are self-reported.

Practical implications
This work demonstrates the heterogeneity of brand community members in terms of their brand engagement profile and the effect of this profile on the formation of behavioural brand loyalty. Suggestions on identifying members of these segments based on the value that they get from the community are offered.

Originality/value
This work extends the brand engagement and brand community literature. It is the first work that provides this nature of actionable suggestions to the teams supporting brands with brand communities.
Perceptions and factors influencing the intention to do regular physical activities for the prevention of osteoporosis among Iranian working women
Authors: Hatefnia Effat , Raoofi Azam 
Published: May 2019

Purpose
Osteoporosis is a metabolic bone disease and a growing global health problem. It is estimated that about 200m people are suffering from this disease in the world. The purpose of this paper is to investigate the perceptions and factors influencing the intention to do regular physical activities in order to prevent osteoporosis in Iranian Muslim working women.

Design/methodology/approach
The present cross-sectional descriptive study was conducted on 217 women employed in a university in Iran. The tool for data collection was a researcher-made questionnaire that had gone through validity and reliability processes. The data analysis was done using SPSS ver. 19 software as well as statistical descriptive and analytical tests.

Findings
The majority of participants were aged 30–39 (50.7 percent) and the least ones were 40 years old (24.4 percent). In total, 67.7 percent of the participants were married. Also, 77 percent of the participants had religious belief on the duty to do strong physical activities, and 83 percent had intention to do physical activities. The results showed that there was a significant difference in the mean scores of self-efficacy and the mean scores of religious belief between the women with and without having intention to do physical activities (p<0.01).

Originality/value
Regarding the relationship that self-efficacy and religious belief had with the intention to do physical activities in women employees, the need to address this issue through educational programming with the focus on self-efficacy and religious culture seems to find priority.