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Smart Buildings Implications on Accounting and Management Control: a Literature Review

This literature review explores the implications of smart buildings on accounting and management control. It discusses the lack of a shared definition of smart buildings, the impact of smartization on asset transformation, managing maintenance and facility costs, new information sources, measures for behavioral control, and opportunities for investment and cost accounting. The study highlights the need for research on accounting and management control in the context of smart and sustainable buildings.

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Smart Buildings Implications on Accounting and Management Control: a Literature Review

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  1. Smart Buildings Implications on Accounting and Management Control: a Literature Review Daniela Mancini, Arianna Petrosino, Palmira Piedepalumbo, Elisabetta Magnaghi

  2. Agenda • Motivations • Aims • Methodology • Literatureanalysis: sources and smartbuildignconcept • Literatureanalysis: smart building models • Literatureanalysis: topics and management issues • Discussion • Possibleimplications

  3. Motivations • Energy and SocietalTransition Project • Smart & SustainabilityUniversityStrategy

  4. Aims • How couldsmart building impact • Management Control • Accounting

  5. Methodology

  6. Literatureanalysis: sources and smart building concept

  7. Literatureanalisys: smart building models Le et al. (2019) Robatan (1991a) Boyde (1993) IB like the human body IB is an intelligentinterface SB is made by threelayers

  8. Literatureanalysis

  9. Discussion • Lack of a general shareddefinition of smartbuildings: equipment-centred; performance-centred; inteconnection-centred • Literature on smart building isalmostsilentaboutitsimplications on accounting and management control • The smart building issueisessentiallyanalysed from the perspective of users, littleattentionis focus on firmsthatadopt a smart and sustainbilitystrategy • Smartization of buildingsimplies the assettransformation from tangible to intangible/hybrid • Complexity of the smart building: manydifferentdevices to collectvarius data • Necessity to manage in an effective way the cost of manteinance and costs of facilities

  10. Possibleimplications Accounting Management control New information sources New measures for behaviouralcontrol • Completion • Information ecosystemspan • Evaluation methods • Smart Building as an Asset: from traditionaltangibleasset to an hybridone • New opportunities for investment and operationalcostbudgets/costaccounting: results control • Implication on «environmental» cultural control

  11. ? Questions Thankyou for yourattention Daniela Mancini mancini@uniparthenope.it

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