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Article
Publication date: 15 September 2023

İrem Bekar, Izzettin Kutlu and Ruşen Ergün

This study aimed to design a user-participatory methodology to investigate the post-occupancy sustainability of reused historical buildings and to apply it to a case study.

Abstract

Purpose

This study aimed to design a user-participatory methodology to investigate the post-occupancy sustainability of reused historical buildings and to apply it to a case study.

Design/methodology/approach

This study was designed in four stages. In the first stage, the sustainability parameters and sub-parameters were determined in the reused historical buildings based on the literature. The second stage included a field study in which the current situation of the study area was analysed, and the users were reached using the survey technique. In the third stage, the data obtained from the user participation were analysed with importance performance analysis (IPA) and an IPA matrix was created. The fourth stage included an evaluation of the results of the analysis and the development of recommendations.

Findings

IPA is a supportive method for ensuring the sustainable use of historic buildings. According to the data obtained from the IPA, it was seen that the functional sustainability of the building was achieved to a great extent. At the same time, there were deficiencies in technical and environmental sustainability. In terms of aesthetic sustainability, it was observed that the importance and performance values given by the users were generally consistent with each other.

Originality/value

The originality of this study is that the performance of the reused historical buildings in the process of use was monitored with appropriate parameters, and a user-participated method was proposed that allows improvement suggestions to be developed in line with the results obtained.

Details

Open House International, vol. 49 no. 3
Type: Research Article
ISSN: 0168-2601

Keywords

Article
Publication date: 8 July 2024

Richa Srivastava, M.A. Sanjeev and Srikant Gupta

Heightened public concerns for the global environment due to human overexploitation have given rise to many green product initiatives by businesses. Green cosmetics (GC) are…

Abstract

Purpose

Heightened public concerns for the global environment due to human overexploitation have given rise to many green product initiatives by businesses. Green cosmetics (GC) are products developed and marketed based on ecological sustainability and have shown increasing consumer appeal worldwide. The current research investigates the antecedents of green cosmetics consumption among Indian GC users, hitherto un-investigated comprehensively.

Design/methodology/approach

The study is a cross-sectional pairwise comparison of green evaluation criteria for cosmetics using an expert panel of thirty Indian cosmetic users using a fuzzy analytic hierarchy process (F-AHP) and investigate the impact of a comprehensive list of antecedents on the multi-criteria category consumption decision.

Findings

The study results indicate that perceived consumer effectiveness is the most critical factor for green cosmetics consumption in India, followed by brand trust, behavioural control, and environmental effectiveness. The least important factors are price and social norms.

Research limitations/implications

As the GC category is at nascent stage in India the investigation is limited to the GC category innovators – a set of people high in intellectual and financial resources. The study is also limited to women users as the male cosmetic market in the country is still very small.

Practical implications

The study results can help marketers in designing and implementing GC related marketing strategies to deliver higher customer value to the target segment. Academicians can use the study results for better prediction of category related behaviour of consumers.

Social implications

The study results will help promote GC category adoption and usage which can benefit the environment and consumer health.

Originality/value

The study contributes to literature and practice by assessing a comprehensive set of critical antecedents to GC adoption using a novel approach of F-AHP and an expert user panel. The study results offer insights to marketers that can be used to develop suitable strategies to convert non-GC users into GCs in India and similar markets, improving category penetration and benefitting marketers, retailers, users, and the environment.

Details

International Journal of Retail & Distribution Management, vol. 52 no. 6
Type: Research Article
ISSN: 0959-0552

Keywords

Article
Publication date: 3 April 2024

Abhishek N., Neethu Suraj, Habeeb Ur Rahiman, Nishad Nawaz, Rashmi Kodikal, Abhinandan Kulal and Keerthan Raj

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical…

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Abstract

Purpose

The study aims to analyse the role of digitisation in accounting in enhancing the overall effectiveness of accounting functions. To achieve this, the study provides empirical evidence from the stakeholder’s perspective of digitisation of accounting, auditing, reporting and regulatory compliance procedures.

Design/methodology/approach

The study has applied a quantitative approach to identify the thoughts of auditors, accountants and academicians on the impact of digitalised accounting applications on accounting functions. The data was collected by administering an empirical study and a sample of 482 professionals from the accounting, auditing and academic sectors. To analyse and interpret data descriptive statistics, structured equation modelling and mediation analysis has been used.

Findings

The finding of the study signifies the relevance of digitalised accounting applications in accounting functions and reveals that there is a significant impact of digitalisation on accounting, auditing, reporting and regulatory compliance aspects of accounting functions. The outcome of the study explores that a digitalised accounting system reduces possible errors and improves the accuracy and transparency of the system.

Research limitations/implications

The study highlighted the importance of developing new methods and techniques that can be used in practice. This indirectly advocates the inclusion of such concepts in accounting curricula to emphasise the need to understand the challenges and opportunities created by digitisation. Furthermore, the study will become a motivation to scholars who intend to explore different areas through which new technologies can be adopted to transform traditional accounting systems.

Practical implications

The contributions of the current study have implications that the adoption of digitised accounting enhances economic efficiency through a reduction in accounting costs, and enhanced accuracy that leads to the elimination of penalties and litigations for non-compliance with regulatory authorities. This indirectly impacts positively on the financial health of the business organisations and economies at large. This implication becomes greater evidential support to the organisations which are yet to plan the adoption and implementation of digital tools in their organisation for accounting functions.

Originality/value

Digitalisation is a relevant part of the accounting function to improve efficiency and accuracy. Since accounting and auditing practitioners struggle to control the accuracy and efficiency of transactions. Furthermore, the outcome of the study assists organisations in gaining real-time access to financial data, transforms workflows and empowers management to make timely informed sound decisions, optimise resource allocation, efficient regulatory compliance and so on.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

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