Search results

The energy performance gap (EPG) in building construction has been one of the major barriers to the realization of environmental and economic sustainability in the built environment. Although there have been a few studies addressing this issue, studying this topic with a special focus on the project delivery process has been almost overlooked. Hence, this study aims to address the EPG in building construction through the lens of collaborative and life cycle-based project delivery.

In order to realize the objective of this study, the development of a theoretical framework based on the literature review was followed by a qualitative study in which 21 semi-structured interviews were conducted with Finnish project professionals representing clients, design/planning experts, constructors and building operation/maintenance experts to explore their views on the topic under study.

The findings reveal the project delivery-related causes of EPG in building construction. Moreover, the obtained results present a collaborative and life cycle-based delivery model that integrates project and product (i.e. building) life cycles, and it is compatible with all types of contractual frameworks in building construction projects.

Although the findings of this study significantly contribute to theory and practice in the field of collaborative and sustainable construction project delivery, it is acknowledged that these findings are based on Finnish professionals’ input, and expanding this research to other regions is a potential area for further studies. Moreover, the developed model, although validated in Finland, needs to be tested in a broader context as well to gain wider generalizability.

The obtained results reveal the significance and impact of collaborative and life cycle-based project development and delivery on the realization of environmentally sustainable building construction.

The current study aims to investigate the effects of opportunities and threats of using blockchain on the input, processing and output components of the financial reporting process within the fintech landscape.

This study administered a questionnaire in Iran to 121 university lecturers in accounting and auditing, independent auditors, financial managers and internal auditors to better understand the effect of blockchain on financial reporting. The responses were analysed using SPSS and Smart PLS Software.

This study demonstrates how blockchain technology can improve the financial reporting process in the fintech industry by providing opportunities for remote labour, improved accountant roles and task automation. Threats include the requirements for blockchain expertise, standardisation, security issues and decreased flexibility. Limited R&D resources pose problems for small businesses. The main advantages of outputs are continuous, timely financial reporting and comparability; the risks associated with customised reports and regulatory difficulties in managing non-financial and financial data are the main disadvantages. The results show that all indicators of opportunities to use blockchain positively and significantly affect financial reporting opportunities within the fintech context. In addition, all the indicators of the threats of using blockchain have a positive and significant effect on the threats of financial reporting in the fintech context.

The present study is designed to meet the needs of a blockchain-based financial reporting system in the fintech context. Rapid growth and transformation into an advanced digital system has increased the importance of understanding the effects of the opportunities and threats of applying blockchain technology.