Purpose – Following the neo‐liberal trend of less government intervention and more room for market forces, the introduction of private sector models in the public or non‐profit sector has gained a lot of attention and popularity. This has also been the case in several European non‐profit...

Purpose The purpose of this paper is to identify primary housing information data set to make an informed decision for key stakeholders to determine the most cost effective refurbishment solution among various alternatives in a building information modelling (BIM) system....

Purpose – Homeownership is considered both economically and socially beneficial for homeowners. However, in the collective living arrangement, reaching a consensus with regard to the residential environment is difficult. The purpose of this paper is to identify factors that can reduce the...

In recent times, residential districts in modern cities face certain new and undesired problems related to antisocial behaviour by adolescents in its urban public spaces. In this study, we investigate the relationship between the design features of public spaces in residential areas and the...

Purpose – Proper management and maintenance of building stock are vital to sustainable development of a city for a number of reasons, for example, the close relationship between building performance and residents' health. However, effective housing management requires active participation of...

In today’s knowledge‐based economy intellectual capital (IC) is becoming a major part of companies’ value. Being able to manage and control IC requires that companies can identify, measure and report internally on IC. As financial accounting rules ban full disclosure of IC in the annual...

Purpose – The aim of this study is to investigate whether performance management practices affect performance in public sector organizations. Design/methodology/approach – Theoretically, the research project is based on economic as well as behavioral theories. The study distinguishes amongst...

Purpose – This paper aims to investigate ways in which inertia obstructs the adoption of new management accounting rules. Drawing on the view of management accounting as organisational rules and routines, it aims to suggest various ways in which inertia can become more pronounced when new...

Purpose – The purpose of this paper is to explore the dynamics involved in the emergence and change of management accounting routines. It seeks to provide an understanding of the ways in which these complex routines foster stability and change in management accounting practices....

Purpose – The purpose of this paper is to examine sixteenth century Netherlands business organisation and accounting practices, then the most advanced in Western Europe, to test Sombart's theory that scientific double entry bookkeeping was an essential prerequisite for the development of...