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Recent publications have highlighted the effectiveness of using a consistent tangent modulus when solving elastic‐plastic problems. The formulation of a consistent tangent modulus is closely related to the scheme used to integrate the constitutive equations. Recent work has shown how many of these schemes currently in use can be derived from certain broad classes of algorithms. In this paper these procedures are examined for a number of commonly used yield/failure criteria. For certain cases a remarkably simple formulation results which can lead to considerable savings in computational time.

Purpose: The current study aims to cast light on the divide between academic research in management accounting and its applicability to practice by examining, from the standpoint of nursing, how this gap is perceived and what challenges may be involved in bridging it.

Design/Methodology/Approach: The current study compares the findings of Tucker and Parker (2014) with both quantitative as well as qualitative evidence from an international sample of nursing academics.

Findings: The findings of this study point to the differing tradition and historical development in framing and addressing the research–practice gap between management accounting and nursing contexts and the rationale for practice engagement as instrumental in explaining disciplinary differences in addressing the research–practice gap.

Research Implications Despite disciplinary differences, we suggest that a closer engagement of academic research in management accounting with practice “can work,” “will work,” and “is worth it.” Central to a closer relationship with practice, however, is the need for management accounting academics to follow their nursing counterparts and understand the incentives that exist in undertaking research of relevance.

Originality/value: The current study is one of the few that has sought to look to the experience of other disciplines in bridging the gap. Moreover, to our knowledge, it is the first study in management accounting to attempt this comparison. In so doing, our findings provide a platform for further considering how management accounting researchers, and management accounting as a discipline might, in the spirit of this study’s title, “Learn from the Experience of Others.”

To provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

The search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.

The scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

This chapter uses an application to explore the utility of Bayesian quantile regression (BQR) methods in producing density nowcasts. Our quantile regression modeling strategy is designed to reflect important nowcasting features, namely the use of mixed-frequency data, the ragged-edge, and large numbers of indicators (big data). An unrestricted mixed data sampling strategy within a BQR is used to accommodate a large mixed-frequency data set when nowcasting; the authors consider various shrinkage priors to avoid parameter proliferation. In an application to euro area GDP growth, using over 100 mixed-frequency indicators, the authors find that the quantile regression approach produces accurate density nowcasts including over recessionary periods when global-local shrinkage priors are used.

This chapter examines key drivers of variation in adaptive capacity of project network organizations (PNOs). PNOs are defined as strategically coordinated sets of longer-term, yet project-based relationships, which provide for both stability and change in volatile project businesses. While prior research has emphasized the adaptive role of flexible structures and agency, the author focuses on the role of project variety and contextual embedding and disembedding in building adaptive capacity. Comparing two PNOs in TV movie production, the author argues that differences in adaptive capacity are a function of inter-context connectivity, that is, the level of task and team linkages among diverse project contexts, and the degree to which network ties and relational practices have “dual quality” in being valuable both within and beyond specific project contexts. Findings have important implications for project, network, and organization research.

A new fabrication process for rapid prototyping is proposed in this paper. Optical and thermal effects are simultaneously used in this process to locally induce a phase change in a liquid resin. This phase change phenomena is used to “write” three‐dimensional shapes or patterns. Such objects or patterns can involve macroscopic engineering prototypes through to nanostructures for exploitation in waveguiding and photonic crystals. Several advantages can be achieved through this new process, in terms of accuracy, cost and time.

The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.

The study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.

Training, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.

This study is conceptual. Management perceptions-based research is needed in more developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.

The findings contribute to the calls to make academic research more relevant to policy formulation. In particular, the proposal for research needed to inform EBP adoption to address SR challenges in developing countries is new.

Artificial insemination by donor semen is a relatively new practice: the first occasion was in 1884 in the U.S.A., and this was not reported until 1909 when an article appeared in Medical World. As in most cases the husband was azoospermic, i.e. sterile. Today, whilst this appears to be the most common reason for AID, there are others. Thus a genetically transmitted disease like Huntington's Chorea may be avoided by AID. But increasingly there are cases of men having had irreversible vasectomies, usually after having had a family, and following divorce and remarriage wish to have a child by the second wife. The numbers of couples having AID cannot be ascertained but in the U.K. it is supposed that there are over two thousand AID babies born annually, and the waiting lists at some clinics suggest strongly that numbers are increasing considerably.

This study examines the effect of domestic alliances on firms’ foreign divestment decisions. We argue that foreign subsidiaries face a higher risk of being divested when firms form new alliances with other firms in their home country. Alliances at home involve resources and may divert attention away from international operations. Also, opportunities emerging from entering into new relationships with other firms domestically may lead firms to reconfigure their value chain activities and resources across locations, thereby increasing the probability of foreign divestment. Using data from the electronic and electrical equipment industries in the USA over the period 2001–2008, we empirically investigate the link between domestic alliances and foreign divestment. We find that increases in domestic interfirm collaboration indeed significantly affect firms’ propensity to divest foreign operations.

Public employment in India is often viewed as a source of job security. Hence, public employment seems to propel human security in India away from poverty and social exclusion. In the recent work, a significant attention has been accorded to understand how globalisation has impacted on job security and thereby human security in many developing countries. The literature revolves around two opposing effects of globalisation on the human security in a country: firstly, the efficiency hypothesis posits that globalisation tends to reduce the size of the government of a country to enable the country to attain comparative advantage for gainfully trading in the global economy. A reduction in the capacity of the government is argued to lead to a decline in public employment and, hence, a decline in human security with rising globalisation. Secondly, the compensation hypothesis argues that the size of government, and hence public employment, will increase with globalisation mainly to suitably manage a domestic economy in a complex global setting with an increased role of government for creating social stability and social security. Depending on the relative strengths of the mutually opposing forces of globalisation on public employment, the impact of globalisation on the human security of a country is ambiguous. A gap in the existing literature is a lack of documentation of the Indian experience. In this work, the authors seek to empirically test if globalisation has increased, or decreased, job security in India.