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The purpose of this paper is to explore the area of process ownership and management in cross‐functional make‐or‐buy decision processes.

Multiple case studies are used including both a longitudinal in‐depth case study and two retrospective case studies. The data were analyzed using cross‐case comparison as well as analysis through existing literature in the field of make‐or‐buy decision processes, after which propositions for further research were developed.

The propositions found concern in the fact that the function being responsible for the industrial network also should own the decision process. Letting research and development become a more powerful decision maker and distinguish between different types of make‐or‐buy decisions are also important aspects to consider.

The findings are a first attempt in creating a foundation for future research in the area of process ownership and management of make‐or‐buy decisions. A future need to further develop these propositions is essential.

The function mostly affected by the outcome of the decision should be in charge of the process, and should also be process manager. The process owner should create awareness of different types of make‐or‐buy decisions.

Recently, make‐or‐buy decision processes are considered strategic decision processes, but neither in research nor industry is it clear who should own and manage these decision processes. The paper stretches this fact and brings forth possible owners.

The purpose of this paper is to determine the dimensions along which make or buy decision processes change over time.

The paper is based on a longitudinal in‐depth case study of a large industrial company, where the data were collected using interviews, documentation and observations. The data were analyzed using chronological patterns, and findings were then compared with the literature on make or buy decision processes.

Nine dimensions were found along which the make or buy decision process had changed over time. The dimensions were cross‐functionality, structure, regularity, formality, awareness, mandatory, information distribution and management and flexibility. The causes of the changes were related to a combination of company internal and external events and contexts.

The findings should be seen as a first attempt in assisting in the creation of a foundation for constructing more dynamic make or buy decision process models. However, since the findings are based on a single case, they need to be complemented by more research in order to help determine how context sensitive the identified dimensions are.

The nine dimensions of change can be used as a checklist for managers in designing their decision process.

The paper adds to existing research, which takes a static viewpoint and does not include a dynamic perspective, in that, the longitudinal nature of our research creates opportunities for developing more dynamic make or buy decision process models. The paper clarifies how make or buy decision processes develop over time, and how they cannot be seen as a one‐time implementation but rather as a process that needs both structure and flexibility.

The purpose of this paper is to investigate the nature of functional involvement in the cross‐functional make or buy decision process.

The paper is based on literature within the areas of cross‐functional make or buy decision processes as well as cross‐functional process research in general. The empirical part of the paper is a longitudinal and in‐depth case study, where the data are collected using interviews, documentation and observations. The data are analyzed using chronological patterns.

Findings indicate a changing pattern between close collaborative integration during decision‐making phases and more interaction‐focused integration during data‐gathering phases. The benefits of this integration pattern mainly lay in the effective use of resources combined with increased decision quality.

The results are based on a large manufacturing company that produces complex products. It can be suggested that the scene researched by the authors may be common for companies in the same environment. However, it is a limited sample and future research would benefit from investigating different environments to establish whether the results are context‐specific or not.

Five phases are found in the make or buy decision process where resources are used differently. Also, different functions have different roles during these phases in order not to drain resources.

The paper helps clarify how functions integrate and use resources during different phases of the make or buy decision process and the cross‐functional benefits and effects. A conceptual model is developed that explains the effect of functional involvement during different types of integration.

In this article, we examine how person–possession relations vary across three stages of the role-identity cultivation processes. We explore stage-related variation in the accumulation of role-related consumption stimuli and their self-relevance in a cross-sectional sample of two freely chosen athletic role-identities. Results show that as individuals cultivate an identity they accumulate more role-related possessions, social ties, and media commitments, and evaluation of those elements becomes more positive, yet the impact of those stimuli on self-conception declines. Ultimately, the results suggest that a full understanding of person–possession relations must include consideration of how role-identity cultivation stage moderates relations between people and consumption stimuli.

The Elaboration Likelihood Model (ELM) proposes two routes to persuasion – the central route (persuasion occurs via information) and the peripheral route (persuasion occurs via visual cues, attractive actors and other source characteristics). The central route is typically used for high-involvement decisions and the peripheral route is used in low involvement situations. The ELM has received extensive support when tested with adults; however, its ability to explain young children’s responses to persuasive communications has not been fully tested. Hence, the purpose of this research is to assess whether the standard tenets of the ELM apply to children’s processing of persuasive messages.

This study involved 84 preschool children, ages three to six. It used a 2 (involvement) × 2 (argument strength) × 2 (source attractiveness) design to test children’s responsiveness to advertisements for a novel breakfast cereal.

The findings suggest that children are naturally inclined to be persuaded by advertising messages, regardless of their level of involvement. It is the weak arguments and weak peripheral cues that dissuade children who are highly involved with a message.

This research makes an original contribution to the existing literature by testing the extent to which the ELM applies to children’s processing of persuasive advertisements. The finding that weak peripherals dissuade children from believing an ad’s message has strong implications for advertising practitioners.

Integrating laboratory work into interactive engineering eLearning contents augments theory with practice while simultaneously ameliorating the apparent theory-practice gap in traditional eLearning. The purpose of this paper is to assess and recommend media that currently fulfil this desirable dual pedagogical goal.

The qualitative approach compares the eLearner-content interactivity deriving from Mathematica’s Computable Document File (CDF) application, Pearson’s myLab and Lucas-Nuelle’s UniTrain-I. Illustrative interactive examples written in JavaScript and Java are thereby drawn from an engineering eLearning course developed at the University of Botswana (UB).

Based on its scientific rigour, wide application scope, engineering analytical depth, minimal programming requirements and cross-subject-cum-faculty application and deployment potential, the authors found the CDF to be a versatile environment for generating dynamically interactive eLearning contents. The UniTrain-I, blending a multimedia information and communication technology (ICT)-based interactive eLearner-content philosophy with practical laboratory experimentation, is recommended for meeting the paper’s dual eLearning goal as the most adept framework to-date, blending dynamic interactive eLearning content with laboratory hands-on engineering experimentation.

The lack of other competing frameworks limited the considerations to only the three mentioned above. Consequently, the results are subject to review as the ongoing research advances new insights.

The conclusions help eLearning designers plan ICT-based resources for integration into practical electrical engineering eLearning pedagogy and both CDF and UniTrain-I help dispel the prevailing apparent disquiet regarding the effectiveness of the eLearning-mediated electrical engineering pedagogy. In addition, the cited examples document an original electrical engineering eLearning course developed at the UB.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

The purpose of this paper is to establish the relationship between tax fairness, isomorphic forces, strategic responses and tax compliance in Ugandan small and medium enterprises (SMEs).

This is a correlational and cross-sectional study using two respondent types, the demand (represented by the tax collecting body respondents) and supply (represented by SME respondents) sides of tax compliance, to examine perceived tax compliance in Uganda’s SMEs.

Tax fairness, isomorphic forces and strategic responses have a predictive force on tax compliance. Significant mediation effects of tax fairness and also strategic responses are found. The two respondent types perceive the study variables differently – providing an understanding of why the tax compliance puzzle has remained a burgeoning concern. For example, the tax-collecting body respondents perceived more tax fairness than SME respondents, suggesting that perceived tax fairness depends on whose “lenses” you look through.

Rather than focussing only on the importance of the rational analytical deliberation of tax fairness by taxpayers in influencing their tax compliance, the current paper shows that in addition, isomorphic forces and strategic responses establish the basis for understanding taxpayers’ compliance.

The methodology that enlists two respondent types, i.e. the supply side of tax compliance and the demand side of tax compliance, probably offers a unique way of deriving better results than previous studies.

The purpose of this paper is through a literature study and a study of the Saab offset cases to identify strategies to increase inter-organizational transfer capability.

This paper is based on a literature study and a study of three of Saab’s offset cases and Saab’s process for technology transfer.

This study has identified inter-organizational transfer strategies based on the importance of the hierarchy of decision-making and the change from capacity transfers to capability transfers in offset business. The type of performance goals set in the business agreement decides how to realize the transfer. The hierarchy of decision-making creates a need to align the understanding of the performance goals between the different parts of the organization, which affect the plans for how to transfer knowledge between the organizational as well as the individual levels. To reach the performance goals of the technology transfer, there needs to be a balance between the disseminative capability of the sender and the absorptive capability of the receiver.

This study is based on a single case within a relatively unique industry with an offset perspective and production transfers. Therefore, there is also a need for future studies to confirm the identified relationships within outsourcing/offset within other industries and other types of transfers.

A change from capacity transfers to capability transfers in both outsourcing/offshoring and offset business indicates that more research should be placed on the disseminative capacity of the sender. The literature review revealed that the disseminative capacity of the sender has been the subject of less research than the absorptive capacity of the receiver.