Search results

1 – 10 of over 162000
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…

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…

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.

Abstract

Details

Patent Activity and Technical Change in US Industries
Type: Book
ISBN: 978-0-44451-858-3

Article
Publication date: 1 December 2021

Muh Dularif and Ni Wayan Rustiarini

This research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and…

Abstract

Purpose

This research systematically reviewed studies on tax compliance based on five determinants consisting of tax services, trust in government, personal norm, social norm and religiosity.

Design/methodology/approach

The research used a vote-counting method to synthesize 279 studies consisting of 160 empirical studies and 119 non-empirical studies conducted from 1946 until 2017.

Findings

The research has made a relatively robust conclusion related to the impacts of determinant factors on tax compliance. Tax service and trust in government are the most critical factors to increase tax compliance. Personal norm, social norm and religiosity encourage tax compliance, yet the influence is not as strong as expected.

Practical implications

This research suggests that improving tax service and government trust are more effective and relatively easier to implement than developing the taxpayers' positive behaviors.

Originality/value

Several studies conducted to synthesize the impacts of determinant factors on tax compliance were only limited to the empirical research which provided sufficient statistical data. On the other hand, there were many substantial research types discussing tax compliance without involving statistical numbers. The facts have distorted the complete picture of tax compliance. Recently, no synthesis studies have comprehensively combined and compared the empirical with non-empirical research based on the related theories. Thus, the synthesis studies that discuss tax compliance based on non-deterrence approach are still limited.

Details

International Journal of Sociology and Social Policy, vol. 42 no. 11/12
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 2 June 2021

Thibault Mirabel

This paper reviews the evolution, current state and ongoing trends of the empirical literature on employee-owned firms (EOFs).

Abstract

Purpose

This paper reviews the evolution, current state and ongoing trends of the empirical literature on employee-owned firms (EOFs).

Design/methodology/approach

Using a structured literature review methodology, I analyze 280 empirical publications on EOFs published in English peer-reviewed academic journals over the 1970–2019 period.

Findings

Two generations (before and after 2001) of the EOF empirical literature are identified and characterized in terms of authors, journals, topics, methods, targets, relations to theoretical modeling and countries studied. Two research trends are structuring the current generation: one investigating diverse research questions engaging EOFs as emblematic forms of social economy, and the other comparing EOFs to conventional firms to offer insights mainly into the seminal question of the EOF relative rarity.

Research limitations/implications

The sample studied does not take into account articles written in languages other than English and does not include books.

Originality/value

This article displays the first structured literature review of the EOF empirical literature.

Details

Journal of Participation and Employee Ownership, vol. 4 no. 1
Type: Research Article
ISSN: 2514-7641

Keywords

Article
Publication date: 29 July 2014

Naga Vamsi Krishna Jasti and Rambabu Kodali

The purpose of this paper is to review the existing literature on empirical research in lean manufacturing (LM). It provides a critical assessment of empirical research…

6754

Abstract

Purpose

The purpose of this paper is to review the existing literature on empirical research in lean manufacturing (LM). It provides a critical assessment of empirical research methodology of 178 research articles published from 1990 to 2009.

Design/methodology/approach

The article reviewed a set of 178 empirical research articles in LM research with respect to empirical research design and its related facets. The 236 empirical research articles which are published in 70 journals during 1990-2009 are collected from four major management science publishers, namely, Emerald Online, Science Direct, Springer Link and Taylor & Francis. In total 178 research articles published in 24 journals are selected for critical review of empirical research methodology in LM. The approach for the critical review of 178 empirical research articles in LM is based on empirical research approach given by Flynn et al. (1990). The critical review discusses the current status of empirical research in LM and future directions.

Findings

It is concluded from the analysis of the results that: the number of empirical research articles in LM is increasing at a faster pace than ever before; theory building and theory verification articles are equally advanced; the researchers have also unexplored various aspects of empirical research such as importance of triangulation of data, alternate research designs other than survey and case studies; contextual focus is mostly on the manufacturing industry; more focus required on other aspects of empirical research such as collecting the samples from developing and undeveloped countries, larger sample size, longitudinal data collection methods. Finally, it concludes that there is a need of LM frameworks, which gives the stepwise process to remove all kinds of wastes from any organization.

Originality/value

To the knowledge of the authors, it is the first of its kind attempt to critically review the empirical research articles in LM. The review analysis entirely focussed on descriptive statistics of empirical research in LM. The sample size is one of the unique features of this research as the number of shortlisted articles is 178 in 24 journals published over a time span of 20 years (1990-2009).

Details

International Journal of Operations & Production Management, vol. 34 no. 8
Type: Research Article
ISSN: 0144-3577

Keywords

Article
Publication date: 16 May 2008

Göran Svensson, Bård Tronvoll and Terje Slåtten

The purpose of this paper is to describe the “empirical characteristics” of the “top” journals in services marketing by assessing selected journals with respect to: the…

1389

Abstract

Purpose

The purpose of this paper is to describe the “empirical characteristics” of the “top” journals in services marketing by assessing selected journals with respect to: the proportion of “empirical” versus “non‐empirical” contributions; the proportion of national versus international research data; the geographical origin of research data; and the geographical affiliations of the authors whose articles are published.

Design/methodology/approach

A sample of “top” journals in services marketing is selected on the basis of expert opinion. The selection includes the International Journal of Service Industry Management (IJSIM), the Journal of Services Marketing (JSM), the Journal of Service Research (JSR), Managing Service Quality (MSQ), and the Service Industries Journal (SIJ). The study considers all contributions (a total of 1,189) published in these journals over a six‐year period from 2000 to 2005, with particular emphasis on the “empirical” studies (a subtotal of 870).

Findings

The authors contend that there is in part a troublesome and challenging “ethnocentricity” in some of the examined journals.

Research limitations/implications

This is the first assessment of the “empirical characteristics” of “top” journals in services marketing.

Practical implications

The study provides valuable insights into the nature of academic publishing in the area of services marketing.

Originality/value

Scholars will benefit from insights into the “empirical characteristics” of the “top” journals in services marketing. In particular, scholars can note the particular features of individual journals. Further studies of the “empirical characteristics” of individual research journals are required in other sub‐disciplines of marketing.

Details

Managing Service Quality: An International Journal, vol. 18 no. 3
Type: Research Article
ISSN: 0960-4529

Keywords

Book part
Publication date: 10 June 2009

Kyle J. Mayer

Transaction cost economics (TCE) has received extensive attention from a variety of disciplines, but it holds a particularly central place in strategic management. The…

Abstract

Transaction cost economics (TCE) has received extensive attention from a variety of disciplines, but it holds a particularly central place in strategic management. The focal issues examined by TCE, vertical integration and interfirm governance (including contract design), are important determinants of firm performance – the central issue in the field of strategy. While several extensive reviews of empirical work in TCE have been undertaken, one key issue has received relatively little attention – construct validity in TCE empirical research. The purpose of this chapter is to highlight some of the challenges of operationalizing key transaction cost predictions and provide some ideas for better measuring core constructs such as asset specificity, uncertainty, and frequency.

Details

Research Methodology in Strategy and Management
Type: Book
ISBN: 978-1-84855-159-6

Book part
Publication date: 27 January 2022

Nicolás Cachanosky

This chapter uses Austrian capital theory to illustrate why empirical work can be elusive in typical Austrian themes. It explores the nature of the problem and different…

Abstract

This chapter uses Austrian capital theory to illustrate why empirical work can be elusive in typical Austrian themes. It explores the nature of the problem and different alternative solutions to empirical challenges. This chapter also discusses the Austrian literature’s epistemological approach to empirical work to shed light on the controversial relationship between Austrian theory and empirical testing. Finally, this chapter offers examples of how Austrian and mainstream economics can find a common empirical ground.

Details

Contemporary Methods and Austrian Economics
Type: Book
ISBN: 978-1-80262-287-4

Keywords

Article
Publication date: 20 July 2012

Gunjan Soni and Rambabu Kodali

The purpose of this paper is to review the extant literature on empirical research in supply chain management (SCM). It provides a comprehensive assessment of research…

3983

Abstract

Purpose

The purpose of this paper is to review the extant literature on empirical research in supply chain management (SCM). It provides a comprehensive assessment of research methodology of 619 empirical research articles on SCM published between 1994 and 2009. In total, 21 journals were short listed out of 115 journals for the purpose.

Design/methodology/approach

The paper reviewed a set of 619 empirical research articles in SCM research with respect to empirical research methodology and its related aspects, using the empirical research approach given by Flynn et al. The paper demonstrates the present status of empirical research in SCM.

Findings

It is concluded from the analysis of the results that empirical research in SCM is increasing at a faster rate than ever, with theory building more in focus than verification. On the other hand, SCM researchers seems to have left several aspects of empirical research unexplored, such as action research, significance of triangulation of data and longitudinal data collection. Other significant findings revealed that SCM research is very scanty in developing countries, the majority of research papers are written at firm level only and several industrial sectors such as construction, retail, and agriculture are still unexamined.

Originality/value

There have been a couple of literature reviews in SCM but none of them focused exclusively on empirical research methodology in SCM. Also the sample size with respect to the number of papers (619 papers), as well as number of journals (21 journals), is larger than ever considered for literature review in SCM. The papers spans a longer time period of 16 years (1994‐2009).

Details

Journal of Manufacturing Technology Management, vol. 23 no. 6
Type: Research Article
ISSN: 1741-038X

Keywords

1 – 10 of over 162000