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Book part
Publication date: 8 November 2010

Ulla Johansson and Jill Woodilla

This chapter considers problems and opportunities for design and management to contribute to creating a sustainable world. We consider the epistemology of two discourses bridging…

Abstract

This chapter considers problems and opportunities for design and management to contribute to creating a sustainable world. We consider the epistemology of two discourses bridging design and management, design management and design thinking, and that of appreciative inquiry, which we suggest has much in common with design thinking. We discuss problems with combining discourses from different paradigms, and highlight opportunities when paradigms are similar. We illustrate these opportunities with examples of three projects lead by designers, and comment on ways these discourses contribute to the concept of sustainability and ways in which practitioners create sustainable value.

Details

Positive Design and Appreciative Construction: From Sustainable Development to Sustainable Value
Type: Book
ISBN: 978-0-85724-370-6

Book part
Publication date: 29 March 2016

Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and…

Abstract

Purpose

The paper provides an overview of research published in the innovation and operations management (IOM) literature on 15 methods for cost management in new product development, and it provides a comparison to an earlier review of the management accounting (MA) literature (Wouters & Morales, 2014).

Methodology/approach

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

Findings

The search yielded a sample of 208 unique papers with 275 results (one paper could refer to multiple cost management methods). The top 3 methods are modular design, component commonality, and product platforms, with 115 results (42%) together. In the MA literature, these three methods accounted for 29%, but target costing was the most researched cost management method by far (26%). Simulation is the most frequently used research method in the IOM literature, whereas this was averagely used in the MA literature; qualitative studies were the most frequently used research method in the MA literature, whereas this was averagely used in the IOM literature. We found a lot of papers presenting practical approaches or decision models as a further development of a particular cost management method, which is a clear difference from the MA literature.

Research limitations/implications

This review focused on the same cost management methods, and future research could also consider other cost management methods which are likely to be more important in the IOM literature compared to the MA literature. Future research could also investigate innovative cost management practices in more detail through longitudinal case studies.

Originality/value

This review of research on methods for cost management published outside the MA literature provides an overview for MA researchers. It highlights key differences between both literatures in their research of the same cost management methods.

Book part
Publication date: 23 September 2014

Marc Wouters and Susana Morales

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…

Abstract

Purpose

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.

Methodology/approach

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

Findings

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.

Research Limitations/Implications

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.

Originality/value

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

Book part
Publication date: 10 December 2013

Nathalie Crutzen and Christian Herzig

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Abstract

Purpose

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Approach

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Findings

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

Originality of the chapter

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

Keywords

Book part
Publication date: 29 January 2018

Mateusz Lewandowski

Performance management is the ‘Achilles heel’ of many reforms and public management practices and requires changes. Governance in general and co-production in particular impose an…

Abstract

Performance management is the ‘Achilles heel’ of many reforms and public management practices and requires changes. Governance in general and co-production in particular impose an organizational setting which requires rethinking performance management, which is still conceptually embedded in New Public Management paradigm. This chapter builds on the latest co-production framework and service-dominant logic and outlines new challenges for rethinking performance measurement and management. It also discusses how public service design (PSD) may interact with them. As a result the need to shift between performance control loops has been emphasized, suggesting that service design may significantly support internal ex-nunc performance management. Although it should be facilitated in addressing some of the performance challenges, an outline of a framework for appropriate method has also been proposed.

Details

Cross-Sectoral Relations in the Delivery of Public Services
Type: Book
ISBN: 978-1-78743-172-0

Keywords

Book part
Publication date: 27 October 2014

Pekka Huovinen

The aim of this paper is to advance applied theoretical knowledge on international business (IB) ideation by designing the managing of such ideation as three recursive…

Abstract

Purpose

The aim of this paper is to advance applied theoretical knowledge on international business (IB) ideation by designing the managing of such ideation as three recursive, multi-competence-enabled systems.

Methodology/approach

The core principles of Beer’s (1985) Viable System Model are adopted for this system design task. The Viable System Model consists of five interacting sub-systems that can support a viable IB unit.

Findings

The contribution of this design of the three recursive, multi-competence-enabled systems will be three novel pieces of the applied theoretical knowledge about recursivity and competences that advance the management of an IB unit as a whole and in particular that of IB ideation.

Research implications

For future research, I initially propose that the IB ideation (unit) is being managed the more successfully within its focal contexts, the more extensively the IB ideation is designed as a set of three recursive systems enabled by respective multi-competences. Moreover, the 3-system design may serve as the frame of reference for those compatible theorization initiatives vis-à-vis viable IB ideation management that interested competence-based management scholars will conduct in the future.

Practical implications

I put forth the three templates (coupled with Functions 2–3) to facilitate the enhancement of the IB ideation practices among leading, innovative firms and especially by the pioneering management of IB (ideation) units.

Details

A Focused Issue on Building New Competences in Dynamic Environments
Type: Book
ISBN: 978-1-78441-274-6

Keywords

Book part
Publication date: 21 August 2012

Brent B. Allred is an Associate Professor of Strategic Management and International Business at The College of William & Mary, in Williamsburg, VA. He earned his Ph.D. in…

Abstract

Brent B. Allred is an Associate Professor of Strategic Management and International Business at The College of William & Mary, in Williamsburg, VA. He earned his Ph.D. in Strategic Management/International Business at The Pennsylvania State University. His current research interests are in technology sourcing and patent rights. He has published in various journals, including the Journal of International Business Studies, Management International Review, the Journal of International Management, Academy of Management Executive, and the Journal of Product Innovation Management.

Details

Interdisciplinary Approaches to Product Design, Innovation, & Branding in International Marketing
Type: Book
ISBN: 978-1-78190-016-1

Book part
Publication date: 8 November 2019

Magdalena Petronella (Nellie) Swart

Bidding, planning, design, and management are principles of successful conference execution. In this chapter, an appreciation of context and the specification of concrete…

Abstract

Bidding, planning, design, and management are principles of successful conference execution. In this chapter, an appreciation of context and the specification of concrete guidelines are shared on how to make a conference a success. Micro examples inform the perspectives on how to apply event domain literature in the management of an academic association conference. Practical viewpoints, including strategic planning guidelines, operational documents, and event design philosophies shed light on professional conference management. Key success factors and challenges related to its design provide a yardstick on how to execute a conference. Key summary issues and special tips for success are also highlighted.

Details

Delivering Tourism Intelligence
Type: Book
ISBN: 978-1-78769-810-9

Keywords

Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

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