Search results

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 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 paper aims at providing a survey of the development of empirical research in business process management (BPM). It seeks to study trends in empirical BPM research and applied methodologies by means of a developed framework in order to identify the status quo and to assess the probable future development of the research field.

In order to analyse the development of the research field a systematic literature review of empirical journal articles in the BPM context is conducted. The retrieved literature is analyzed by means of scientometric methods and a developed reference framework.

The steadily growing number of published articles in empirical BPM research shows an increase in interest in the research field. Research interests, applied methodologies, the underlying research paradigm and the level of maturity of empirical BPM research differ depending on regional aspects. BPM gains importance in the industry as well as in the public administration context.

The findings are based on a sample of 355 articles and not on an exhaustive amount of available empirical research contributions. Nevertheless, significant analyses can be conducted. Future research could apply the developed reference framework for further literature reviews in order to be able to compare the findings and to measure progress.

The presented literature review gives an overview of trends in empirical BPM research. The developed and strictly applied reference framework supports a systematic analysis of contributions and can thus draw a significant picture of the state‐of‐the‐art of the research field. To the best knowledge of the authors no such survey has currently been undertaken.

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 investigate trends in the use of research methodologies and publications in manufacturing strategy (MS) literature across geographical regions and suggests possible future research opportunities.

This literature review is based on a sample of 512 subject-relevant journal articles and uses content analysis as the primary method for data analysis. The paper investigates developments in the use of research methodologies – in terms of research design, data collection methods, country of data collection, sample size, respondent type, statistical techniques used and time horizon of studies; and publication trends in terms of authorship type, authorship collaboration, most prolific authors, top journals, most prolific universities, and citation analysis.

Research in MS has substantially changed from conceptual quantitative to empirical quantitative designs. NA and Europe show a declining research interest. However, other regions of the world are consistently showing higher interest. Significant opportunities and synergies exist for collaborative research among regions.

Though the literature review is limited in its selection of articles and journals it sketches a picture that may surrogate the whole research community in MS.

Trends in publications and use of research methodologies provide directions for designing research projects relevant to various geographical regions. This will help develop a holistic understanding of MS that is meaningful for managers of today’s organizations.

This paper provides broader and deeper review of the MS literature. Complex patterns in data are revealed using cross-tabulations and advanced cross-tabulations that have not been performed in previous content-analysis–based literature reviews in MS. These patterns will help position future research studies.

This paper stimulates methodological debates and advances the research agenda for qualitative research about time and temporality in organizing processes. It develops a framework for studying the temporal in organizing that contributes by: (1) providing an overview to prepare for and navigate various methodological challenges in this regard, (2) offering inspiration for relevant solutions to those challenges and (3) posing timely questions to facilitate temporal reflexivity in scholarly work.

Based on a literature review of studies about temporality in organizing processes, the authors develop a framework of well-acknowledged methodological challenges, dilemmas and paradoxes, and pose timely questions with which to develop potential solutions for research about organization and time.

The framework of this study offers a synthesis of methodological challenges and potential solutions acknowledged in the organization studies literature. It consists of three interrelated dimensions of methodological challenges to studying temporality in organizing processes, namely: empirical, analytical and representational challenges. These manifests in six subcategories: empirical cases, empirical methods, analytical concepts, analytical processes and coding, representing researchers’ temporal embeddedness and representing multiple temporalities.

This paper allows scholars to undertake a more ambitious, collective methodological discussion and sets an agenda for studying the temporal in organizing. The framework developed stimulates researchers’ temporal reflexivity and inspires them to develop solutions to specific methodological challenges that may emerge in their study of the temporal in organizing.

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

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.

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.

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

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

There has been a growing call from within the operations management (OM) academic community for research of more managerial relevance. This has implied a greater emphasis on empirical research: surveys, cases, and action research. But in fact these types are quite different. However, the great majority of empirical OM work published is based on postal surveys and/or interviewing executives, where research method selection is made for reasons of practical convenience and academic expectation. Given the level of complexity involved in understanding the OM perspective of business issues then the emphasis should be placed on plant‐based research. Conducting research on‐site and investigation through the analysis of relevant data, issues, developments and events ensures relevance and a validity essential to making an impact on business practice. There are obstacles to increasing the amount of plant‐based research which is carried out, such as practical and personal difficulties, a mistaken concern over research rigour, and academic institutional inertia. Each of these needs to be overcome if OM research is to influence business practice more in the future than it has in the past.

The purpose of this paper is to survey existing inter-organisational information security research to scrutinise the kind of knowledge that is currently available and the way in which this knowledge has been brought about.

The results are based on a literature review of inter-organisational information security research published between 1990 and 2014.

The authors conclude that existing research has focused on a limited set of research topics. A majority of the research has focused management issues, while employees’/non-staffs’ actual information security work in inter-organisational settings is an understudied area. In addition, the majority of the studies have used a subjective/argumentative method, and few studies combine theoretical work and empirical data.

The findings suggest that future research should address a broader set of research topics, focusing especially on employees/non-staff and their use of processes and technology in inter-organisational settings, as well as on cultural aspects, which are lacking currently; focus more on theory generation or theory testing to increase the maturity of this sub-field; and use a broader set of research methods.

The authors conclude that existing research is to a large extent descriptive, philosophical or theoretical. Thus, it is difficult for practitioners to adopt existing research results, such as governance frameworks, which have not been empirically validated.

Few systematic reviews have assessed the maturity of existing inter-organisational information security research. Findings of authors on research topics, maturity and research methods extend beyond the existing knowledge base, which allow for a critical discussion about existing research in this sub-field of information security.