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The purpose of this paper is to draw the attention to the necessity of knowledge management (KM) among the older workforce and to provide guidelines for human resource (HR) managers on how to engage in this process.

First, characteristics of older employees, viewpoints of HR managers on the older workforce and critical success factors of KM are explored through a literature review and conversations in the field. Thereafter these findings are combined in order to arrive at those aspects that an ideal organizational culture for KM must entail among the older workforce. When a more proactive management style is incorporated in this culture, KM among older employees will be significantly facilitated.

The paper finds that there exist opportunities for synergy between a proactive management style towards older employees and effective KM among this group. HR managers need to review their point of view towards the older worker in order to facilitate knowledge sharing.

This article's intention is to give general guidelines to HR managers on how they can facilitate KM among older workers. It is not extensively based on direct empirical findings; therefore further research is needed to verify, falsify, specify and complete the conclusions and recommendations made in this article.

This paper constitutes a real potential to develop a variety of new approaches in knowledge management, in particular towards older employees.

The paper brings together two topics, which have explicitly combined but received little attention from researchers. It provides HR management with practical suggestions on how to empower their older workforce and ensure knowledge sharing.

This paper aims to contribute to research on the broad theme of knowledge-sharing (KS) behaviours and the impact that different organizational tenure may have on them. In this relationship, the relevance of the leader in enhancing sharing dynamics among employees is highlighted.

This study focuses on KS attitudes among employees with different numbers of years spent in the same organization, seen through the theoretical lens of a social exchange perspective. Specifically, the role of the leader in building a social exchange with co-workers is investigated as a managerial lever able to favour KS among a more experienced workforce. This paper starts by considering the relationship between organizational tenure and employees’ KS attitude. Furthermore, the specific role played by the leader–member social exchange with regard to this relation is described. The study’s hypotheses are tested on data collected from employees (N = 150) working in a non-profit organization located in central Italy.

The results suggest that a negative relationship exists between employees’ organizational tenure and KS attitude. In addition, the critical role of a leader’s support is demonstrated in moderating the effect of different organizational tenures on the KS attitude.

This paper has both theoretical and managerial implications.

This paper contributes to the research on the important role of leaders in enhancing KS behaviors among co-workers when the number of years in the same organizations is a variable of interest.

This paper gives a review of the finite element techniques (FE) applied in the area of material processing. The latest trends in metal forming, non‐metal forming, powder metallurgy and composite material processing are briefly discussed. The range of applications of finite elements on these subjects is extremely wide and cannot be presented in a single paper; therefore the aim of the paper is to give FE researchers/users only an encyclopaedic view of the different possibilities that exist today in the various fields mentioned above. An appendix included at the end of the paper presents a bibliography on finite element applications in material processing for 1994‐1996, where 1,370 references are listed. This bibliography is an updating of the paper written by Brannberg and Mackerle which has been published in Engineering Computations, Vol. 11 No. 5, 1994, pp. 413‐55.

The traditional view of accounting as something that constrains innovation and conflicts with creativity is giving way to a more contemporary belief that accounting can enable innovation and support the innovative process. This paper aims to examine this evolving relationship between accounting and new product development (NPD) by exploring how interactions between NPD participants at various stages of the NPD process help to achieve the appropriate balance between firmness and flexibility which is necessary for NPD success.

A case study method is adopted. Strong structuration theory (SST) is used to examine the complex interactions that take place between managers at various stages in the NPD process, while the concept of minimal structures is drawn upon to explore how these interactions influence the role of accounting in NPD and help to achieve the desired balance between firmness and flexibility.

The findings of the study reveal that the use of accounting information in NPD is not necessarily prescriptive or normative but is embedded in the everyday interactions taking place throughout the organisation. Formal accounting information, which could be characterised as “push” information, is prepared and presented by the accountant as a formal requirement of NPD, where it is relied upon by the NPD Steering Committee to make stage-gate decisions in the latter stages of the process. This formal accounting information supports the technical structures within the minimal structures framework. Informal accounting information, which could be characterised as “pull” information, is prepared and used by the NPD team to make decisions from the early stages of NPD, often before the formal process has even begun. This information is regarded as a language or given understanding, and is often not even recognised as accounting information by those using it. This type of internalised language formulates the social structures discussed within the minimal structures framework. Together, the formal and informal use of accounting information, and the interactions implicated therein, provides the organisation with the appropriate balance of firmness and flexibility required to effectively govern the NPD process.

The paper contributes to accounting and innovation literature by using SST and minimal structures to explore interpersonal interactions in an NPD context.

The purpose of this paper is to study the deterministic elastic buckling behavior of cylindrical fiber–metal laminate panels subjected to uniaxial compressive loading and the investigation of GLAss fiber-REinforced aluminum laminate (GLARE) panels using probabilistic finite element method (FEM) analysis.

The FEM in combination with the eigenvalue buckling analysis is used for the construction of buckling coefficient–curvature parameter diagrams of seven fiber–metal laminate grades, three glass-fiber composites and monolithic 2024-T3 aluminum. The influences of uncertainties concerning material properties and laminate dimensions on the buckling load are studied with sensitivity analyses.

It is found that aluminum has a stronger impact on the buckling behavior of the fiber–metal laminate panels than their constituent uni-directional or woven composites. For the classical simply supported boundary conditions, it is found that there is an approximately linear relation between the buckling coefficient and the curvature parameter when the diagrams are plotted in double logarithmic scale. The probabilistic calculations demonstrate that there is a considerable probability to overestimate the buckling load of GLARE panels with deterministic calculations.

In this study, the deterministic and probabilistic buckling response of fiber metal laminate panels is investigated. It is shown that realistic structural uncertainties could substantially affect the buckling strength of aerospace components.

Sheet metal forming is a process of shaping thin sheets of metal by applying pressure through male or female dies or both. In most of used sheet‐formating processes the metal is subjected to primarily tensile or compressive stresses or both. During the last three decades considerable advances have been made in the applications of numerical techniques, especially the finite element methods, to analyze physical phenomena in the field of structural, solid and fluid mechanics as well as to simulate various processes in engineering. These methods are useful because one can use them to find out facts or study the processes in a way that no other tool can accomplish. Finite element methods applied to sheet metal forming are the subjects of this paper. The reason for writing this bibliography is to save time for readers looking for information dealing with sheet metal forming, not having an access to large databases or willingness to spend own time with uncertain information retrieval. This paper is organized into two parts. In the first one, each topic is handled and current trends in the application of finite element techniques are briefly mentioned. The second part, an Appendix, lists papers published in the open literature. More than 900 references to papers, conference proceedings and theses/dissertations dealing with subjects that were published in 1995‐2003 are listed.

The goal of this paper is to use a coherent conceptual framework to discern variables (triggers) that affect a management accountant's role in an organization, thereby generating a comprehensive empirical picture of the management accountant profession in The Netherlands. Similar research was conducted in 2004, which allows a comparison of the data to see if, and to what extent, developments in the profession have taken place.

Using survey data, groups of management accountants are distinguished based on coherent combinations of activities. Factor and cluster analyses are applied to obtain a segmentation of the data. By doing this, it is established if homogeneous groups of management accountants can be distinguished, how many groups there are and what the characteristics of these groups are in terms of activities.

It was found that controllers either operate as “reporting business analysts” or “business system analysts”. Whether someone is found to be a reporting business analyst or business system analyst is among other things affected by personality traits, a person's experience in finance and accounting, the financial status of an organization and changes in laws and regulations.

The conceptual framework proposed integrates several previous studies on the roles of management accountants. It allows an analysis of their activities, yielding an empirically founded classification of management accountants in groups. In addition, possible factors underlying this classification can be discerned. As this is a generally applicable framework, it can, at a later stage, be used to make a comparison between countries, for instance in Europe.

The resulting picture of the management accountant profession provides information on how to form or even design the financial function in an organization. Apparently, the developments in the profession reflect changes in the business environment and society as a whole, as it seems that internal analysis and risk management have become more fundamental to the profession.

This research uses an original framework covering several previous studies to generate a comprehensive empirical picture of the management accountant profession in The Netherlands. The framework is used to track changes over a three‐year period.