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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.

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Article
Publication date: 20 September 2021

Shabahat Ali, Weiwei Wu and Sadaqat Ali

Building upon the firm market orientation theories, this study aims to examine the individual and synergistic effects of the firm inside-out and outside-in marketing…

Abstract

Purpose

Building upon the firm market orientation theories, this study aims to examine the individual and synergistic effects of the firm inside-out and outside-in marketing capability on its incremental and radical product innovation outcomes.

Design/methodology/approach

By collecting cross-sectional data from 203 manufacturing firms in Pakistan, confirmatory factor analysis in AMOS and hierarchical multiple regression analysis in SPSS are performed to validate the study measurement models and test the hypothesized relationships, respectively.

Findings

The findings of this study suggest both inside-out and outside-in marketing capability critical for incremental and radical product innovation. Specifically, inside-out marketing capability is found positively associated with incremental product innovation and non-linearly (inverted U-shaped) associated with radical product innovation. Conversely, outside-in marketing capability is found positively associated with radical product innovation but non-linearly (inverted U-shaped) associated with incremental product innovation. However, the results indorse that developing synergy between the inside-out and outside-in marketing capability positively impacts both incremental and radical product innovation.

Originality/value

Drawing from the firm inside-out and outside-in market orientation theories, the study extends the existing research on product innovation outcomes from the marketing capabilities perspective. Previous literature highly recognized the value of the firm market orientation and being market-driven in market-based product innovations. However, there was a lack of understanding of how the firm marketing capabilities facilitate incremental and radical product innovation. This study provides a novel understanding of the firm inside-out and outside-in marketing capability role in inducing incremental and radical product innovation which enrich and extend the current literature on firm capabilities and product innovations from a marketing perspective.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

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Article
Publication date: 1 January 1978

Gordon Wills

BUSINESS SCHOOL GRAFFITI is a highly personal and revealing account of the first ten years (1965–1975) at Britain’s University Business Schools. The progress achieved is…

Abstract

BUSINESS SCHOOL GRAFFITI is a highly personal and revealing account of the first ten years (1965–1975) at Britain’s University Business Schools. The progress achieved is documented in a whimsical fashion that makes it highly readable. Gordon Wills has been on the inside throughout the decade and has played a leading role in two of the major Schools. Rather than presuming to present anything as pompous as a complete history of what has happened, he recalls his reactions to problems, issues and events as they confronted him and his colleagues. Lord Franks lit a fuse which set a score of Universities and even more Polytechnics alight. There was to be a bold attempt to produce the management talent that the pundits of the mid‐sixties so clearly felt was needed. Buildings, books, teachers who could teach it all, and students to listen and learn were all required for the boom to happen. The decade saw great progress, but also a rapid decline in the relevancy ethic. It saw a rapid withering of interest by many businessmen more accustomed to and certainly desirous of quick results. University Vice Chancellors, theologians and engineers all had to learn to live with the new and often wealthier if less scholarly faculty members who arrived on campus. The Research Councils had to decide how much cake to allow the Business Schools to eat. Most importantly, the author describes the process of search he went through as an individual in evolving a definition of his own subject and how it can best be forwarded in a University environment. It was a process that carried him from Technical College student in Slough to a position as one of the authorities on his subject today.

Details

European Journal of Marketing, vol. 12 no. 1
Type: Research Article
ISSN: 0309-0566

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Article
Publication date: 12 October 2015

Emily Evans

The purpose of this paper is to outline findings from research into Integrated Offender Management (IOM), an example of multi-agency working between the police, probation…

Abstract

Purpose

The purpose of this paper is to outline findings from research into Integrated Offender Management (IOM), an example of multi-agency working between the police, probation and drug treatment services, and how this is expected to be affected by the “Transforming Rehabilitation” (TR) changes to the probation service being introduced by the Ministry of Justice.

Design/methodology/approach

The methodological approach was realistic evaluation. The findings of this paper draw upon semi-structured interviews undertaken with IOM staff, offenders and a small number of national IOM portfolio holders. Observations of the operation of IOM in the local site have also been used.

Findings

Three underpinning mechanisms within IOM were uncovered during the research, all of which are at risk from the TR changes.

Research limitations/implications

IOM, as it currently operates, will be affected fundamentally by the TR changes, due to the disruption to stable multi-agency working. The research is limited by taking place during the planning and initial roll out of the TR changes; as a result interviewees were commenting on their expectations rather than their direct experience of the changes. However, their experience within IOM makes them well placed to assess the likely impact of TR.

Originality/value

As the TR changes are new, this paper is amongst only a small number seeking to assess their anticipated impact based on primary research.

Details

International Journal of Emergency Services, vol. 4 no. 2
Type: Research Article
ISSN: 2047-0894

Keywords

Abstract

Details

Journal of Manufacturing Technology Management, vol. 30 no. 3
Type: Research Article
ISSN: 1741-038X

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Book part
Publication date: 24 June 2015

Afonso Fleury, Yongjiang Shi, Maria Tereza Leme Fleury, Silas Ferreira, Jose Henrique Cordeiro and Xingkun Liang

Despite the seminal works of authors like Bartlett, Ghoshal, Nohria, Doz, Williamson, among others, because they focused on mature multinationals, newcomers in…

Abstract

Despite the seminal works of authors like Bartlett, Ghoshal, Nohria, Doz, Williamson, among others, because they focused on mature multinationals, newcomers in international markets find scarce information about the design and implementation of international operations networks. In this paper we analyze the internationalization process of Brazilian and Chinese firms to understand the evolution of their networks, a process influenced by factors inexistent in studies about developed country multinationals, namely global production networks (GPNs) and country-of-origin effects. The key characteristics of their international operations networks seem to be well described by a stage-based approach where emerging country multinationals start as local optimizers and then evolve by taking different strategic positions within the GPN to which they are connected. That upgrading is possible when the implementation of the international operations network reaches a certain level of maturity.

Details

Emerging Economies and Multinational Enterprises
Type: Book
ISBN: 978-1-78441-740-6

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Book part
Publication date: 25 July 2008

Patrick A. Palmieri, Patricia R. DeLucia, Lori T. Peterson, Tammy E. Ott and Alexia Green

Recent reports by the Institute of Medicine (IOM) signal a substantial yet unrealized deficit in patient safety innovation and improvement. With the aim of reducing this…

Abstract

Recent reports by the Institute of Medicine (IOM) signal a substantial yet unrealized deficit in patient safety innovation and improvement. With the aim of reducing this dilemma, we provide an introductory account of clinical error resulting from poorly designed systems by reviewing the relevant health care, management, psychology, and organizational accident sciences literature. First, we discuss the concept of health care error and describe two approaches to analyze error proliferation and causation. Next, by applying transdisciplinary evidence and knowledge to health care, we detail the attributes fundamental to constructing safer health care systems as embedded components within the complex adaptive environment. Then, the Health Care Error Proliferation Model explains the sequence of events typically leading to adverse outcomes, emphasizing the role that organizational and external cultures contribute to error identification, prevention, mitigation, and defense construction. Subsequently, we discuss the critical contribution health care leaders can make to address error as they strive to position their institution as a high reliability organization (HRO). Finally, we conclude that the future of patient safety depends on health care leaders adopting a system philosophy of error management, investigation, mitigation, and prevention. This change is accomplished when leaders apply the basic organizational accident and health care safety principles within their respective organizations.

Details

Patient Safety and Health Care Management
Type: Book
ISBN: 978-1-84663-955-5

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Article
Publication date: 26 April 2011

Frank Wiengarten, Brian Fynes, Mark Pagell and Seán de Búrca

The purpose of this study is to assess how differences in national culture influence the impact of investments in manufacturing practices on operational performance. The…

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3699

Abstract

Purpose

The purpose of this study is to assess how differences in national culture influence the impact of investments in manufacturing practices on operational performance. The paper addresses the following research question: does national culture affect the efficacy of investments in manufacturing practices?

Design/methodology/approach

Hofstede's model of national culture is used to test whether there are operational performance differences when organisations in different cultural contexts invest in identical manufacturing practices. The research question is explored and answered by assessing the moderating role of national culture using ordinary least square analysis.

Findings

The results suggest that some dimensions of national culture significantly moderate the impact of investments in manufacturing practices on manufacturing performance.

Originality/value

This study represents a comprehensive attempt to explain differences in the impact of manufacturing practices investments on operational performance improvements in terms of cultural differences.

Details

International Journal of Operations & Production Management, vol. 31 no. 5
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 16 October 2009

Rita L. Ratcliffe

The purpose of this paper is to introduce the first new hospital accreditation option in over 40 years, and the only accreditation scheme for US hospitals which is…

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1367

Abstract

Purpose

The purpose of this paper is to introduce the first new hospital accreditation option in over 40 years, and the only accreditation scheme for US hospitals which is ISO‐based. It seeks to explore factors prompting design of a fundamentally new approach, patient and provider experiences thus far, outlook for adoption of this alternative, and potential for improving delivery of health services in US hospitals.

Design/methodology/approach

The approach takes the form of a review of available materials, industry and popular press accounts, federal documents; interviews with hospital executives and managers and with prime developers of the new accreditation process; access to personal prior industry research and experiences.

Findings

Frustrated by an established accreditation process seen as wasteful and ancillary to standard operations, administrators and clinicians developed a new approach designed to use accreditation as a strategic business tool to reinforce clinical and business process integration, efficiencies, innovation, accountability, and sustained improvement in day‐to‐day hospital operations. The accreditation process has been approved for hospitals providing care to US Medicare beneficiaries.

Originality/value

Pressures to reform the financing and delivery of health services in the USA – and to address concerns of escalating costs, decreased access, limited improvements in patient safety, poor care coordination, and an absence of accountability – intensify. The introduction of a novel hospital accreditation option into an arena long dominated by a single powerful accreditor provides opportunity for disruptive innovation. The rate of adoption of this new approach and its impact on existing challenges will be of interest to multiple stakeholders.

Details

Clinical Governance: An International Journal, vol. 14 no. 4
Type: Research Article
ISSN: 1477-7274

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Article
Publication date: 20 July 2012

Philip Morris

The Isle of Man, a British Isles offshore jurisdiction located in the middle of the Irish Sea, has experienced three separate bank collapses during a relatively brief 26…

Abstract

Purpose

The Isle of Man, a British Isles offshore jurisdiction located in the middle of the Irish Sea, has experienced three separate bank collapses during a relatively brief 26 year period. These collapses have affected in excess of 20,000 depositors and inflicted significant damage on investor confidence in the Isle of Man as an offshore finance centre. The purpose of this paper is to trace the evolution of deposit protection during this time frame, teasing out the delicate balance required in small offshore jurisdictions between rigorous standards of investor protection on the one hand and the vital importance of remaining competitive with rival offshore finance centres on the other. It critically evaluates the recently enacted Isle of Man deposit compensation scheme (DCS) by reference to this organising principle.

Design/methodology/approach

The paper outlines the nature of the Manx jurisdiction and its offshore development. Focussing on the period 1982‐2010, it discusses the three separate bank collapses and insular regulatory and legislative responses. The focal point of the paper is a critical evaluation of the new Isle of Man DCS including comparisons where appropriate with deposit protection schemes in the Channel Islands offshore jurisdictions of Jersey and Guernsey and discussion of the extent to which the new Isle of Man DCS complies with specific features of recently formulated international best practice standards.

Findings

The paper reports that insular regulatory and government responses to bank collapses have tended to be distinctly short‐term and reactive. Despite being the first small offshore jurisdiction in the world to embrace the principle of deposit protection in 1991, there has been a conspicuous failure in the Isle of Man to develop related financial safety net policies, and the overriding motive for the introduction and indeed continuation of deposit protection has been to repair enduring reputational damage inflicted on its offshore finance centre by successive bank failures. The new Isle of Man DCS conforms to this model, reflecting insular anxieties regarding risks of lost banking business to rival offshore jurisdictions as opposed to rigorous standards of investor protection.

Originality/value

Analysis contained in this paper sheds light on the problem of effective deposit protection in small offshore jurisdictions, including tensions in policy terms between principled investor protection and finance centre reputational and competitiveness concerns. It also highlights, more broadly, the endemic problem of delivering optimum investor protection at (small) jurisdictional level in the context of international banking groups operating on a multi‐jurisdictional basis and deploying entrenched business models which operationalise offshore banking arms as essentially vehicles for the onward transmission of liquid funds to treasury functions located in parent groups' home jurisdictions.

Details

Journal of Financial Regulation and Compliance, vol. 20 no. 3
Type: Research Article
ISSN: 1358-1988

Keywords

1 – 10 of 177