PROMOTING PERFORMANCE OF SMES ARCHITECTURAL FIRMS IN IMO STATE THROUGH APPLICATION OF COST ACCOUNTING SKILLS

This study investigated effects of cost accounting skills on performance of small and medium scale architectural firms in Imo state. Specifically, the study appraises cost accounting skills applied in contract costing and also relationship between efficient financial record keeping and financial performance of architectural firms in Imo state, two hypotheses were developed From the objectives. The population consists of owners of 50 architectural firms in Owerri metropolis, which also served as sample. Primary data was used with questionnaire structured in four point likert scale of very great extent (VGE), great extent (GE), very little extent (VLE) and little extent (LE). Cronbach Alpha reliability test was used to determine internal consistency of respondents responses and reliability co-efficient of 0.796. Data were analysed with ordinary least square regression model with SPSS stastitical tool version 20. Findings reveal that SMEs architectural firms … null hypothesis one was accepted with conclusion that SME architectural firms do not practice cost accounting skill in contract costing while null hypothesis two was rejected with conclusion that significant relationship exist between efficient financial record keeping and financial performance of the firms. The research therefore recommend that; architectural firms should apply cost accounting skills in their contract costing and also keep efficient financial record to enhance their performance.

Variedad controlada: el caso de las escuelas prefabricadas de FDE en el estado de São Paulo en la década de 2000

During the first decade of the 21st century, São Paulo's State Government, in Brazil, promoted the construction of a series of schools designed by different local architectural firms, using a system of prefabricated pieces that allowed adapting the projects to the sites and demands of each region, keeping the budget under control. This initiative allowed building dozens of buildings, relieving the school deficit of the most impoverished regions of the state and promoting the construction of public buildings with great social impact by a whole generation of architects. This paper presents the Prefabricated Schools Program guidelines, promoted by the Foundation for the Development of Education (FDE, in Portuguese) illustrating it with seven projects that showcase the architectural richness achieved by the firms.

Inter-Organizational Conflict (IOC) in Building Refurbishment Projects; an Exploratory Factor Analysis (EFA) approach

Over the past years, there has been an expanding intrigued in building refurbishment projects because of the alter in financial conditions and the accentuation on sustainable development. Increasing demand for building refurbishment projects will lead to an increase in organizational interactions in the construction works as building refurbishment works involve interactions among many different organizations and it can cause Inter-Organizational conflict (IOC) among organizations involved in projects. This paper adopted an Exploratory Factor Analysis (EFA) approach to analyses IOC in building refurbishment projects. For this study, a five-point Likert Scale was adopted to ensure the instruments of the study are reliable. The researcher ultimately sent questionnaires as a web-link and email invitation to 1050 construction firms and 733 architectural firms. The questionnaire sent to managers and professionals from construction and architectural firms in Malaysia. Finally, one-hundred-seventy-nine (179) refurbishment projects formed a database for this paper. The finding of this paper shows the IOC factors that contribute to the improve the performance of building refurbishment project can be conflict during the construction stage, conflict between the client and the consultant, task expectations, basic responsibilities, final duration, project’s goals, conflict between the client and the contractor, final cost, final quality, standards of behaviors, conflict between the contractor and the consultant, interference and conflict during the design stage.

Influence of learning and service innovation on performance

Purpose This paper aims to analyze the influence of organizational learning (OL) and service innovation (SI) on organizational performance of knowledge-intensive business services (KIBS) and examine the mediating role of SI. Design/methodology/approach Hypotheses were tested using the theoretical OL model of knowledge acquisition, distribution, interpretation and organizational memory (Huber, 1991; Lopez, Peon, & Ordas, 2005; Jiménez-Jiménez & Sanz-Valle, 2011), using structural equation modeling partial least squares analysis of a survey data set of Brazilian architectural firms. Findings Findings suggest that OL is significantly linked to SI and so is SI to organizational performance. However, neither the direct relationship between OL and organizational performance could be verified, nor the mediating effect of SI. Practical implications These results can offer KIBS managers insights that suggest that OL alone does not guarantee a significant impact in organizational performance, but it is a starting point for achieving SIs, that lead to performance improvement and competitive advantages. Originality/value This paper contributes to the knowledge production in the following ways: to the understanding of the relationship between OL and SI and its effect on organizational performance, traditionally overlooked in the literature; to the study of SIs, considering the importance of the service sector; and to the study of innovation processes in architectural firms, a sector traditionally understudied, because of the focus on large construction firms.

Contemporary styles and images in Harbin architecture

The object of this research is the contemporary architecture of Harbin, which is currently developing as a megalopolis of the Northeast of China. The subject of this research is the architectural peculiarities of cultural public objects, built in the first decade of the XXI century. At the present time, Harbin determines the old districts of the Russian period of development of the city; new building imitating historical architectural styles; and unique objects of cultural designation. The authors of exclusive projects and the Chinese architectural firms that recently improves their rating not only in China, but also abroad. The scientific novelty is defined by the rapid construction rates in Harbin and formation of its new architectural image. The article is first to explore contemporary architecture of the unique objects for the purpose of determination of stylistic and imagery characteristics. This would allow forecasting future development of architectural environment of the “Russian Atlantis”. The main conclusion consists in the fact that Harbin actively develops cultural functions that increase its status as an international tourism center. Chinese and foreign architectural firms are attracted to design of the objects. Their works indicate the search of memorable and remarkable objects with attached profound semantic meaning. Contemporary architectural objects reflect history, culture and traditions of China, as well as innovative approaches to the formation of urban environment.