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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.

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.

The author in this paper identifies the gap between analytical and empirical studies regarding the relation between disclosure and cost of capital. Distinct from prior reviews, this paper focuses on the various assumptions of theoretical models and the insights and key results derived from those assumptions. The author also reviews how these theoretical papers are “applied” in empirical studies.

The author systematically analyzes both theoretical and empirical papers that investigate disclosure and cost of capital between 2000 and 2020.

The author shows (1) that there is ample room for theorists to move from the pure exchange economy to the production-based economy setting to investigate the real effect of disclosure on the cost of capital; (2) structural estimation, although still nascent, is a promising direction to build the bridge between analytical and empirical studies in disclosure and cost of capital, and (3) besides ordinary least squares (OLS) regressions, researchers are encouraged to think outside the box regarding how to investigate the interplay between disclosure and cost of capital via a Deep Neural Network design.

The author provides a unique perspective and synthesized knowledge in the relations of disclosure and cost of capital.

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.

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.

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.

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).

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.

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).

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

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

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

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.

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.

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.

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.

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).

The purpose of this paper is to frame empirical literature on talent management (TM), and to provide a clear and comprehensive picture of the topics under investigation, the conceptualization of TM, and under-explored areas.

The authors adopted a systematic review that covers empirical research on TM which has been published between 2006 and 2014 in academic peer-reviewed journals. A total of 96 articles were included in the review. A bibliometric as well as a content analysis has been carried out.

The results reveal that the Anglo-Saxon context (in particular EU) has a great impact on empirical TM research. Also research foundations and designs are not very rigorous. A slight awareness of context and culture was found. Empirical TM research is predominantly built on an exclusive approach to TM. Yet, how TM works in practice and how well (from the perspective of multiple actors) as well as the role and perceptions of line managers are under-explored areas.

The paper gives vision and direction to practitioners in particular on the definition of talent and TM.

This study frames the extent and nature of empirical research on TM, and it is the first to specifically and objectively examine the advances made in the field and to identify under-explored areas. By doing so, it helps to avoid presumptions and misguided beliefs, to advance the knowledge of TM issues in organizations and regions, and to better channel future research.

The purpose of this paper is to deliver further insights into empirical research on corporate governance of state-owned enterprises (SOEs) by systematizing existing knowledge, identifying current investigation backlogs, and deriving specific implications for future empirical research to address the lack of empirical knowledge in this field.

The study follows a literature analysis approach through a systematic, quantitative analysis of broad-based database queries from EBSCOhost and Web of Science to derive recommendations for future empirical research on SOE-oriented corporate governance.

The results indicate that empirical SOE-oriented corporate governance research is a growing field with wide-ranging opportunities for investigation. Given the lack of qualitative empirical research (representing only 21.7 percent of the studies identified) and the massive focus on regression analyses (69.9 percent) and secondary database data (77.2 percent), future empirical approaches should consider different methods and data sources. More qualitative research is needed for exploratory designs and canonical correlation-based statistical methods seem helpful for confirmatory approaches. In addition, 50.4 percent of the studies identified have a Chinese background, indicating room for studies from different cultural contexts.

Given the range of the research field and the eclectic nature of the analytical approach, it is unlikely that every relevant scientific publication is included.

Since this study is the first of its kind, it contributes to SOE-oriented corporate governance research by drawing on a wide-ranging selection of studies and analyzing them to derive straightforward recommendations for future empirical research.

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.

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.

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.

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

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.