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The paper examines the performance measurement (PM) of knowledge organizations as problems of search (design mode) and application (use mode). The argumentation of the paper focuses on university organizations as a case of illustration in examining limitations in PM systems, culturally shaped assumptions for designing and using PM systems and unintended consequences of using performance measurement information. The paper presents a conceptual model created to demonstrate the relationship between the cultural features of a knowledge‐intensive organizational context, the ambiguities in the objectives of PM systems and the behavioral consequences of performance measurement. It is argued that PM systems in universities are seen as structures of attention rather than formal systems of accountability. Consequently, given the cultural background, universities tend to diminish the significance of PM systems by practising game rationalities and politics of representation.

Presents a number of papers from the Performance Measurement Association conference held in July 2002. Reveals that all the papers investigate developments in the field of performance measurement and management since the Kaplan and Norton Balanced Scorecard was first introduced.

Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies.

A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed.

The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research.

While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research.

Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting.

Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research.

The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

This study aims to present property management challenges that municipalities have encountered regarding a public building with noted building-related symptoms. The study goes on to provide reasons for the failure of attempts to manage the symptoms and discusses the current challenges concerning the process.

A participatory case study was used as the research methodology to identify the current challenges concerning a municipal approach to managing the building-related symptoms in a case-study building. The researchers scrutinised the history of the health symptom management process and attended the project planning meetings focused on the investigation of the condition of the building.

Multiple challenges concerning maintenance and omitted or postponed repair actions, as well as vagueness in the management process were found. In addition to this, it was noted that the complexity of the initial design of the building and vandalism have resulted in challenges for the maintenance and moisture performance of the building structures. According to the study, more orderliness and a more systematic process is needed when managing a municipal property.

The identified property management challenges may be of practical value for the facility managers and the property owners, especially when managing the building-related symptoms and a damaged building.

This study highlights the importance of having an in-depth understanding of condition assessments as well as proper maintenance and timely repairs for the successful management of the building-related symptoms in a municipal building. This is a pilot project in a larger project of management of building refurbishment.

Poor indoor air quality in schools is a worldwide challenge that poses health risks to pupils and teachers. A possible response to this problem is to modify ventilation. Therefore, the purpose of this paper is to pilot a process of generating alternatives for ventilation redesign, in an early project phase, for a school to be refurbished. Here, severe problems in indoor air quality have been found in the school.

Ventilation redesign is investigated in a case study of a school, in which four alternative ventilation strategies are generated and evaluated. The analysis is mainly based on the data gathered from project meetings, site visits and the documents provided by ventilation and condition assessment consultants.

Four potential strategies to redesign ventilation in the case school are provided for decision-making in refurbishment in the early project phase. Moreover, the research presents several features to be considered when planning the ventilation strategy of an existing school, including the risk of alterations in air pressure through structures; the target number of pupils in classrooms; implementing and operating costs; and the size of the space that ventilation equipment requires.

As this study focusses on the early project phase, it provides viewpoints to assist decision-making, but the final decision requires still more accurate calculations and simulations.

This study demonstrates the decision-making process of ventilation redesign of a school with indoor air problems and provides a set of features to be considered. Hence, it may be beneficial for building owners and municipal authorities who are engaged in planning a refurbishment of an existing building.

Poor indoor air quality (IAQ) contributing to occupants’ health symptoms is a universal, typically ventilation-related, problem in schools. In cold climates, low-cost strategies to improve IAQ in a naturally ventilated school are rare since conventional methods, such as window opening, are often inappropriate. This paper aims to present an investigation of strategies to relieve health symptoms among school occupants in naturally ventilated school in Finland.

A case study approach is adopted to thoroughly investigate the process of generating the alternatives of ventilation redesign in a naturally ventilated school where there have been complaints of health symptoms. First, the potential sources of the occupants’ symptoms are identified. Then, the strategies aiming to reduce the symptoms are compared and evaluated.

In a naturally ventilated school, health symptoms that are significantly caused by insufficient ventilation can be potentially reduced by implementing a supply and exhaust ventilation system. Alternatively, it is possible to retain the natural ventilation with reduced number of occupants. The selected strategy would depend considerably on the desired number of users, the budget and the possibilities to combine the redesign of ventilation with other refurbishment actions. Furthermore, the risk of poorer indoor air caused by the refurbishment actions must also be addressed and considered.

This study may assist municipal authorities and school directors in decisions concerning improvement of classroom IAQ and elimination of building-related symptoms. This research provides economic aspects of alternative strategies and points out the risks related to major refurbishment actions.

Since this study presents a set of features related to indoor air that contribute to occupants’ health as well as matters to be considered when aiming to decrease occupants’ symptoms, it may be of assistance to municipal authorities and practitioners in providing a healthier indoor environment for pupils and teachers.

The objectives of this study were to verify and group the unintended consequences (UCs) of performance evaluation systems (PESs) reported by empirical studies in the literature; and to determine whether these consequences manifest themselves at the managerial or the operational level of organisations.

A systematic review of the literature was undertaken using the intervention instrument Knowledge Development Process-Constructivist. In total, 33 scientifically relevant empirical articles were selected from the Scopus and Web of Science databases, representative of the theme of PESs’ UCs. The treatment of the data was due to critical reflection on the findings, synthesized in a literature map.

The study identified 24 UCs, most of which were negative. These were divided into two categories: feelings/emotions and attitudes/implications. Most conscious attitudes manifested themselves at the managerial level, whereas the unconscious ones appeared at the operational level. It was established that employees are more likely to be induced to adopt dysfunctional behaviours. Social aspects that interact with a PES, such as contextual and cultural factors, are fundamental for understanding how PES’s UCs occur.

The study provides insights for researchers and professionals in the field of performance evaluation who wish to delve deeper into the theme of UCs, based on the proposed structure of a literature map that consists of dividing consequences into feelings and attitudes; checking the occurrence level (managerial or operational); and identifying the nature of the attitude, whether it is conscious or unconscious.