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The purpose of this paper is to describe the process through which an organization develops organizational capabilities by tapping the technical skills and social skills of its employees in the use of Building Information Modeling (BIM) to deliver lean and green project outcomes. The resulting framework for BIM-based organizational capabilities development comprising of three hierarchical layers – technology, process and outcomes – is explained.

For this study, BIM has been identified as an enabler and a process for achieving lean and green outcomes on construction projects. Based on a detailed literature review, this paper identifies the organizational capabilities needed by the architecture, engineering and construction organizations to effectively implement BIM on construction projects. The study has been conducted through a sequential mixed-method approach involving semi-structured interviews, focus groups and qualitative comparative analyses.

It was discovered that to attain desired project outcomes, an organization needs to embrace an underlying BIM adoption culture not only within its project teams but also within the organization as a whole. The study also concluded that an integrated approach to BIM usage – connecting it with lean and green initiatives – on construction projects resulted in improved project outcomes, especially ones targeting lean and green aspects of improvements.

The proposed outline for BIM-based organizational capabilities will help the organizations focus on the “human factors” along with the technical factors while striving for successful usage within their organizations.

Using the organizational capabilities matrix, this paper highlights the importance of technical and social skill sets of an individual employee and their role in developing the organizational capabilities to gain the desired lean and green outcomes.

The article suggests that discord in Corporate Social Reporting (CSR) can be related to differing assumptions about (a) society, and (b) the role of CSR in the society/organisation relationship. It is then argued that, with this perspective, the major trends in CSR can be seen to be built around differing views of the world and that recent major developments in the subject focus upon the concepts of accountability and the social contract.

Addresses three related, though not entirely congruent, aims. Seeks, first, to initiate moves towards a “normative theory” ‐ a conceptual framework ‐ for the developing of social accounting by organizations. Second, aims inductively to draw out best practice from a range of social accounting experiments, illustrated, in particular, by reference to two short cases from Traidcraft plc and Traidcraft Exchange. Third, draws from the conclusions reached in the exploration of the first two aims and attempts to identify any clear “social accounting standards” or “generally acceptable social accounting principles” which can be used to guide the new and emerging social accounting practice. Presents a number of subtexts which attempt to link back to the accounting literature’s more trenchant critiques of social accounting; to address the tension between academic theorizing and engaging with practice; to synthesize different approaches to social accounting practice; and to respond to the urgency that the recent upsurge in interest in social accounting places on the newly formed Institute of Social and Ethical Accountability. An ambitious paper which means that coverage of issues must be thinner than might typically be expected ‐ exploratory, rather than providing answer, offers a collective view from experience and encourage engagement with the rapidly evolving social accounting agenda.

This chapter is a speculative examination of the way in which theory is used in the social accounting literature. It is intended as an initial guide for those approaching the area for the first time; it is intended as a map for those in the field who would like to adopt a bigger picture for their work and it is intended as a wake-up call to those of us stuck in unconscious ruts. The chapter's departure point is the recognition that social accounting requires a reasonably sophisticated awareness of theory – not least because the subject matter itself is so contentious and conditional. The chapter's ambitions are to encourage a more evaluative and policy-based approach to the subject matter of social accounting; to offer a pedagogic basis to help others make some sense of theory in social accounting and to seek to empower and liberate social accounting scholars by assisting the range of their theorising. Social accounting scholars tend to approach the area with concerns and desires for liberation and possibility. Theory can help articulate those concerns and can support and encourage that desire. Above all, the chapter is explicitly partial, speculative and tentative, and it is not a formal or informed attempt to produce a theory of theories in social accounting. To articulate a range of the possible theories, we offer a simple heuristic through which we may navigate our way through the soup of concepts and perceptions that can blend into a potential infinity of ways of looking and seeing. We hope to encourage diversity and speculation rather than narrowness and alleged certainty.

This paper aims to pay tribute to Rob Gray’s achievements at the University of Dundee in the 1990s – a significant period in the development of the field of social and environmental accounting research.

Memories and reflections.

A personal perception of Rob’s drive, motivations and generosity of spirit.

A portrayal of someone who deserves to be remembered for what he accomplished, and for the collegiate and supportive example he set for others in pursuing social and environmental awareness and responsibility.

There is a long-standing interest in performance improvement within the construction industry. Approaches based upon cost, time and quality (often called the Iron Triangle), have been the focus of attention despite criticism of the validity of the Iron Triangle as a performance measure due to its simplistic approach. Furthermore, little emphasis has been placed on synthesising performance to understand whether this concept has evolved from the traditional view. An analysis of prominent literature was reviewed by classifying performance indicators which establish criteria for measuring performance in the construction industry. The purpose of this paper is to review the literature (1998–2018) on performance at a project level to determine a final rank of key performance indicators (KPIs) which will establish how projects are currently being measured.

This paper uses a combined qualitative and quantitative approach – a comprehensive literature review on overall performance at a project level and the statistical Kendall’s W test to find concordance among the authors on performance in the construction industry to determine a final rank of KPIs.

The results demonstrate there is no congruent correlation on what performance is and the traditional iron triangle of “cost-time-quality” is still the preferred method of analysing performance, despite it being proven to be ineffective.

Performance in the construction industry is an ambiguous concept that can be interpreted differently by the construction industry’s stakeholders. Despite this lack of concordance, a starting point on the definition of performance can be obtained from the literature. The paper presents a final rank of KPIs.

This tribute is in memory of Professor David Campbell, who sadly died in June 2017. David was an influential and inspirational global researcher in accounting. This tribute summarises his significant contribution to the discipline as well as providing insights into his career at Northumbria and Newcastle Universities.

The tribute provides a review of David’s research and his key publications in accounting. Specifically, his invaluable contribution to social and environmental accounting disclosure and related corporate accountability is highlighted.

David was a hugely popular personality in the accounting research discipline and he will be missed by colleagues and friends across the world. His insightful research, thinking and engaging personality led to enduring friendships and significant collaborative research publications. David was a great supporter of international conferences at which he actively encouraged and nurtured research by others around him.

David leaves a legacy of influential publications in accounting that have shaped the discipline and have helped develop solid foundations for rigorous future research in the area.

David’s research had significant practical implications with regard to the usefulness of voluntary accounting disclosure narrative to stakeholders. As well as highlighting the policy implications in relation to corporate disclosure, his work contributed to the debate concerning the accountability and ethics of organisations. Beyond research, David was also influential in professional accounting education as ACCA chief examiner for “Governance, Risk and Ethics”, embedding these issues into the curriculum.

The tribute highlights David’s global collaborative research friendships and their fruitful publications. He will be a huge loss to those people and others who knew him closely, as well as to the accounting community in general.

David enhanced the discipline as we know it and through his work will continue to shape the discipline in years to come. David had a love for research and for others whom he knew through it.

Building Information Modeling (BIM) is a revolutionary innovation in the construction industry to virtually design and mange projects throughout the building lifecycle. Although Estonia is one of the foremost countries in the Information and Communications Technology (ICT) sector, BIM adoption in the Estonian construction industry is still lagging behind other countries. This paper is part of doctoral research that aims to determine the barriers to BIM adoption and develop a framework for effective implementation of BIM in the Estonian construction industry. The purpose of this paper is to examine the status of BIM adoption, BIM benefits and common barriers to BIM adoption in the construction industry worldwide.

The methodology used in this study is a literature review of journal articles, conference proceedings and published reports from various sources.

This study showed BIM benefits through building lifecycle phases and explored the BIM adoption rate in the construction industry of various countries. Eighteen barriers to BIM adoption were also identified.

The study presented is limited to a literature review – some related literature may have been missed.

The main practical significance of this study is that the findings can be used to inform a further survey to model the barriers to BIM adoption in the Estonian construction industry.

This study offers information on BIM adoption in the construction industry and will form the basis of further research.

The purpose of this paper is to summarize the latest research of BIM adoption in construction engineering and management (CEM) and propose research directions for future scholarly work. During the recent decade, building information modeling (BIM) has gained increasing applications and research interest in the construction industry. Although there have been review-based studies that summarized BIM-based research in the overall architecture, engineering and construction (AEC) area, there is limited review that evaluates the current stage of BIM-based research specifically in the CEM sub-area.

CEM falls into the scope of AEC. It involves construction-related tasks, activities and processes (e.g. scheduling and cost estimates), issues (e.g. constructability), as well as human factors (e.g. collaboration). This study adopted a holistic literature review approach that incorporates bibliometric search and scientometric analysis. A total of 276 articles related to BIM applied in CEM were selected from Scopus as the literature sample for the scientometric analysis.

Some key CEM research areas (e.g. CEM pedagogy, integrated project delivery, lean and off-site construction) were identified and evaluated. Research trends in these areas were identified, and analyses were carried out with regard to how they could be integrated with BIM. For example, BIM, as a data repository for ACE facilities, has substantial potential to be integrated with a variety of other digital technologies, project delivery methods and innovative construction techniques throughout the whole process of CEM.

As BIM is one of the key technologies and digital platforms to improve the construction productivity and collaboration, it is important for industry practitioners to be updated of the latest movement and progress of the academic research. The industry, academics and governmental authorities should work with joint effort to fill the gap by first recognizing the current needs, limitations and trends of applying BIM in the construction industry. For example, it needs more understanding about how to address technical interoperability issues and how to introduce the integrated design and construction delivery approach for BIM implementation under the UK BIM Level 2/3 framework.

This study contributed to the body of knowledge in BIM by proposing a framework leading to research directions including the differences of BIM effects between design-bid-build and other fast-track project delivery methods; the integration of BIM with off-site construction; and BIM pedagogy in CEM. It also addressed the need to investigate the similarities and differences between academia and industry toward perceiving the movement of BIM in construction field work.