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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).

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

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.

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.

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.

New Zealand is widely recognised as extreme in its New Public Financial Management reforms. Scrutiny of the reformed financial management system reveals its consistency with a controversial political agenda: trade liberalisation of even core social services such as social welfare, health and education. Further, the detailed requirements are systematically biased towards withdrawing from government services (by running them down) and/or privatising them (by artificially inflating reported costs, thus projecting an appearance of inefficiency). The legislation underpinning the New Zealand model was shepherded through parliament by a Minister of Finance who publicly opposed exposing social services to market forces. Drawing on archival records, this article provides a historical account of how this legislation came into being. The legislation handed key levers of power to extend the reforms to the Treasury. Particular attention is paid to the friction within the government of the time over extending the reforms to social policy, and the role of the Treasury. Possibly, some ministers who drove the reforms through did not appreciate their nature. Alternatively, the handover of the levers of power could be perceived as an attempt to avoid blame.

The processual ordering branch of symbolic interaction has long recognized the importance of rhetoric and power to the social constitution of reality. However, little systematic effort has been devoted to probing their intertwined effects in the public policy arena.

The purpose of this paper is to employ the processual ordering perspective to examine the dramaturgical styles used in shaping public policy – expressed in terms of the “public administration” and “realpolitik” forms of rhetoric – among contending political factions as they negotiate mental health public policy. A latent content analysis of the minutes of key U.S. congressional debates, augmented with secondary archival material from the press is employed. It is concluded that both forms of rhetoric play a role in shaping public mental health policy and that both factions modify their rhetorical form as the debate progresses. Those modifications strengthen the position of one faction while weakening that of the other. Theoretical implications are discussed.

This chapter examines changing attitudes towards exhibiting Chinese immigration in New Zealand. Drawing on archival research and qualitative interviews with subject experts and visitors, three museums are discussed: national narratives at the New Zealand Maritime Museum in Auckland and The Museum of New Zealand Te Papa Tongarewa in Wellington; and regional representations at the Toitū Otago Settlers Museum in Dunedin.

The exhibition analysis shows that multicultural narratives of tangata tiriti immigration including Chinese only became prevalent in the 1990s, when changing attitudes in society at large and progressive immigration legislation influenced strategies of display.

These modernised national narratives propagate a multicultural paradigm. However, exhibiting Chinese immigration history constitutes only a small part of the larger mission of national museums. Accordingly, narratives of Chinese immigration remain superficial, serving celebratory representations of ethnic communities, while racism and discrimination are an important, but not central aspect of these narratives.

At the regional level, Toitū re-invented itself into a social history museum with a more inclusive and reconciliatory agenda, with a redesign in 2013 subsuming Chinese immigration into an intercultural narrative, featuring alongside other minority groups with a focus on cultural contact and exchange.

Nevertheless, all three museums still rely on narratives based on minorities and majorities arranged around a stable hegemony. Consultation and cooperation with Māori also reveal the wish to be presented as first people, set apart from tangata tiriti. That way biculturalism seems to act as a dividing force spatially, but thematically both immigration histories are more and more intertwined.

Aesthetic labour explains how employees are required to look and sound the part in many contemporary workplaces. That such corporeality affects workers' employment prospects, including career progression, is now well documented in research. As such, it can result in employment discrimination based on physical features, more commonly known as ‘lookism’. However, very few jurisdictions proscribe lookism, and little is known about the efficacy of those that do. Based on archival research, this chapter examines the procedures and operation of physical features inclusion in an Equal Opportunity Act in one jurisdiction that does proscribe ‘lookism – the state of Victoria in Australia. As the first analysis of such laws, the chapter provides an important opportunity to assess the efficacy of legal attempts to address employment discrimination based on employee appearance. In so doing, it draws out lessons about the legal challenge to lookism.

The criterion differentiating “protective labor legislation” and “industrial relations legislation” is not whether they are for or against the interest of labor. The interest is that of the general public, as is the case with all legislation. The basic difference concerns the parties to two types of labor contracts. Protective labor legislation concerns the individual contract and labor relations legislation concerns the contract between the specific groups in the field.

In this chapter we have broadly sketched the educational history of Aotearoa New Zealand to show that this historical backdrop offers a fascinating insight into contemporary debates. In the following chapters we adopt a thematic approach to the history of teacher preparation in Aotearoa New Zealand. We do not offer an institutional or chronological historical narrative, but rather, the chapters are interconnected as they re-trace, recall and re-tell this educational history. Our core thesis is that across the long history of teacher preparation these themes permeate the shifts and changes in educational policy and practice and that ruptures at particular historical moments are not unique. We draw on a number of historical examples to underscore the oftentimes personal impact of the wider policy environment and the educational stories of aspiring teachers. Importantly, we have documented the methodological approaches employed and the archival research that has influenced our reading of the materials.

This double volume presents a collection of 23 papers on how institutions matter to socio-economic life. The papers delve deeply into the practical impact an institutional approach enables, as well as how such research has the potential to influence policies relevant to critical institutional changes unfolding in the world today. In Volume 48A, the focus is on the micro foundations of institutional impacts. In Volume 48B, the focus is on the macro consequences of institutional arrangements. Our introduction provides an overview to the two volumes, identifies points of contact between the papers, and briefly summarizes each contribution. We close by noting avenues for future research on how institutions matter. Overall, the volumes provide a cross-section of cutting edge institutional thought and empirical research, highlighting a variety of fruitful directions for knowledge accumulation and development.