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This study aims to examine the experiences of Vietnamese enterprises with respect to the adoption and benefits of Western management accounting practices (MAPs) during a period when the economy was in transition toward a more market‐oriented system.

Questionnaire responses were obtained from the head or vice‐head of the accounting department in 181 enterprises, and follow‐up interviews conducted with 20 of the respondents. The responses were analysed with simple statistical tests and ANOVA.

Two of the key findings are in line with results reported previously for other countries: adoption rates for “traditional” Western MAPs are higher than for “contemporary” ones; and state‐owned enterprises tend to exhibit lower adoption rates than other enterprises. A third key finding represents new insight, but it may be applicable to only Vietnam (and possibly a limited number of other transition economies). This third finding arises from our identification of a group of Western MAPs which closely resemble the type of accounting and planning activities routinely undertaken under the former central planning (CP) system. These CP‐compatible MAPs are adopted far more widely (even at present) than are other MAPs. Overall, the findings are broadly consistent with the diffusion of innovation theory.

This study examines the Western MAP adoption experiences of a developing economy in transition, one which has received relatively little attention in the MA literature to date.

The purpose of this paper is to develop an effective approach to decide design details using benchmarking to capture the existing practice in sustainable design.

This paper reports a systematic method for sustainable product design. The method uses benchmarks as references searching for design details to achieve sustainable solutions. Quality function deployment is used to guide the search process for competitive products using benchmarking to meet quantitative targets of product and to increase knowledge for sustainable design.

The proposed method can meet both functional and sustainable requirements of product design. 18.55 percent reduction in carbon equivalent emissions is achieved compared to benchmarks in wheelchair design. The research reveals that when weight, material and number of components used in product decrease, environmental footprints and cost of the product improve.

The research improves the existing method of sustainable product design. Both sustainable requirements and functional demands of product are identified from qualitative criteria to quantitative metrics using benchmarking and the life cycle assessment.

In manufacturing, corporate growth and profitability are more challenging than ever before. The company reviewed in this study has been and is currently suffering tremendous growing pains with poor record of profitability. This paper reports learning and application of a few significant techniques to improve basic business practices in a company, which manufactures large volume, high quality optical thin film coatings. Some of the tasks involved in identifying opportunities for improving operational efficiencies included analysis of current business processes, identification of non‐value‐added activities including wastes and proposing process changes. Process mapping and kaizen “blitz” activities were utilized during analysis of key business processes within this company. The study demonstrates measurable results realized through use of process mapping tools, kaizen blitz activities, formalized and documented work instructions and work measurement tools. To ultimately be successful, a company must educate their workforce and create a fulfilling work environment for each of their employees. Worker involvement is essential and critical in today's society. Gaining the worker's trust and commitment is extremely important.

Recognizing the rationale of a product family architecture (PFA) with respect to design for mass customization (DFMC), this paper discusses the fundamental issues underlying a PFA, including product information modeling, structural implications of product families, functional variety versus technical variety, class‐member relationships inherent in variety, modularity and commonality, PFA design spaces, and PFA composition. The background research is reviewed in terms of product architecture and modularity, product platform and product families, and product modeling and design process models. To organize product varieties in DFMC, a PFA should be described from three different perspectives, namely the functional (as seen from customer, sales and marketing viewpoints), behavioral (as seen from the product technology or design engineer perspective) and structural (as seen from the fulfillment or manufacturing and logistic perspective). Meeting diverse customer requirements and achieving volume economy simultaneously can be best achieved by synchronizing these three perspectives. In fact, the mappings between PFA views manifest the cooperative effort among different business functions, whilst three PFA views facilitate the integration of different phases of product development.

Process mapping is a very effective tool, but often overlooked, in determining what the present process is, evaluating other potential improved processes and determining an optimum process. This is an invaluable tool for effective re‐engineering. It is best used at the micro‐level, and it is essential to consider interfaces and time factors. A process map is used to understand your business and improve the performance of your processes.

Explains how the collection and subsequent analysis of information on the personal interactions within an organization, and the identification of natural work groups, can provide a powerful diagnostic tool to evaluate the organizational health of a company, measuring internal customer/supplier relationships, the degree of cross‐functional working, the level of teamwork, and the dominant management style.

Success in manufacturing industries often depends on the ability of a firm to apply product platforms. In speeding up product development, platforms often enable companies to benefit from scale effects by reusing existing components in the development of new products. In the delivery of complex products and system (CoPS), however, platforms are frequently modified since components have to be changed within their life cycle to meet additional customer-specific engineering demands and evolving innovations in technology. In this article, it will be illustrated that intangible design elements can be used as platforms in firms that deliver CoPS. The paper aims to discuss these issues.

Through extensive fieldwork at a leading supplier of science-based lithography machinery, a modified platform concept was developed and tested that is labelled as the function-technology (FT) platform. The longitudinal data, collected on site, demonstrate positive effects of applying FT platforms.

The results show that an important explanation for firm's success in delivering lithography machinery with attractive performance is their ability to deliver variants that are specific in terms of physical modules, but common in terms of functions and technologies. Based on the results, it can be argued that establishing an FT platform will allow the efficient creation of variants within a family of CoPS.

The findings add considerable insight to the existing literature on operations management by explaining how intangible design elements, instigated during development, can be reused in the delivery of CoPS. Moreover, it enables development managers to more easily structure and reuse complex development tasks.

As systems get complex, requirements elicitation and analysis are becoming increasingly difficult and important in software development. Even though various analysis methods have been proposed, including scenario‐based analysis, goal‐based analysis, combining goal with scenario and use case‐driven analysis – each method has its own strengths and weaknesses and do not support requirements elicitation and analysis efficiently. This paper proposes a multi‐view approach to analyze the requirements of complex software systems. The multi‐view approach comprises four views, which incorporate many factors that are part of existing methods. This paper discusses the need for these four views, the activities that are part of each view and how they are carried out. As a proof of concept, we apply the multi‐view approach to an automatic teller machine system development.

The purpose of this paper is to study the effectiveness of combining process mapping and system dynamics (SD) in an organization’s ongoing business process improvement projects.

Norfield Industries, designer and manufacturer of prehung door machinery, used process mapping and SD in a project targeting the improvement of its design document control process. The project team first used process mapping to document its current process and identify potential improvements. The team then developed an SD model to investigate the potential impacts of proposed process changes.

The case study supports the communication and transparency benefits of process mapping reported in earlier studies. Consistent with other case studies using simulation, SD provided useful insights into possible results of proposed process changes.

The findings have limitations with respect to generalizability consistent with the use of a case study methodology.

Organizational managers desiring to include simulation modeling in process improvement efforts have a choice between discrete event simulation and SD. SD may prove able to consume less organizational resources than discrete-event simulation and provide similar benefits related to reducing the risks associated with process changes.

The current case study adds to the existing literature documenting the use of process mapping combined with simulation modeling in process improvement efforts. The case study supports existing literature regarding the value of process mapping in making system processes more transparent. The results also support previous findings regarding the value of SD for simulating the possible results associated with scenarios under consideration for process improvements.

Process mapping can lead to a more holistic understanding of how an organisation works. This paper seeks to discuss how an engineering design consultancy, which had developed a series of process maps on the design of steel frame buildings, developed a powerful management tool, the Management Briefing Sheet which has yielded numerous additional benefits enabling practice to be improved and quality procedures more easily accessed.

To maximise the knowledge and expertise of its supply chain partners and to better understand how it designed steel‐framed buildings, the engineering design consultancy undertook a process‐mapping exercise. Various techniques for documenting the process were considered, but a modified IDEF notation was chosen for its ability to capture the iterative nature of the design process and its methodical approach for deconstructing complicated activities.

Process‐mapping exercises can change the way organisations work and make them more efficient, but to do this the changes that would lead to improvements need to be implemented successfully. Carrying out a process‐mapping exercise in isolation from the end‐user can lead to complications.

The key obstacle to implementing change identified by the engineering design consultancy, with whom the MBS was developed, was delivering the knowledge acquired from the process analysis in a format that end‐users could understand easily and adopt effectively.

This article will be of significant use to any organisation wishing to maximise the knowledge and expertise of its supply chain partners and identify inefficient working practices.