Search results

Purpose – Interorganizational cost management among companies can lead to significant cost reductions. However, the determinants of the implementation and long-term use of open book accounting as a tool in interorganizational cost management still remain unclear. We contribute to the academic literature by examining the influence of different determinants on the propensity to use open book accounting.

Design/methodology/approach – We conduct an experiment and use a covariance-based structural equation model to analyze the influence of the amount of the initially offered cost information, the offer of a relation-specific asset, and the relative power structure. The model introduced in this paper also integrates aspects of user acceptance that are derived from the Technology Acceptance Model.

Findings – The results demonstrate that both groups of variables have a significant effect on the willingness to use open book accounting. We also show that users of a management device are influenced in their choice by the perceived ease of use of the instrument; yet the extent to which open book accounting can help them achieve their goals (perceived usefulness) has an even stronger influence.

Research limitations/implications – Our findings contribute to a better understanding of the determinants that lead to the successful implementation of open book accounting as an interorganizational cost management tool, and help companies to avoid pitfalls during the implementation process.

Originality/value – This is the first study to analyze the simultaneous influence of different situational and attitudinal determinants on the propensity to engage in interorganizational cost information exchange.

Non-traditional performance indicators have gained broad acceptance in recent years. We continue this discussion and contribute to the knowledge base by employing trust and commitment as two critical intangibles existing between organizations that directly and indirectly influence performance metrics. Each interorganizational contact creates a transactional history that influences cumulative perceptions of trust, that then guide outcome behavior. Using an interdisciplinary foundation, we test a causal model where formal and informal interorganizational relationship structures impact trust and commitment, which then stimulates performance outcomes. The healthcare industry provides the field context where we empirically test our model. A survey was administered to physician practice professionals to measure the theoretical dimensions of the dyad's relationship structure, including antecedents to the mediating variables, trust and commitment, and the resulting outcome constructs. Results demonstrate that relationship dynamics are vital drivers of tangible outcomes. Trust and commitment emerge as variables to be explicitly managed to improve performance.

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.

A crucial aspect of supply chain management (SCM) is the formulation of lean supply chain management (LSCM). In this sense, the key practices are extended towards the LSCM settings as alternative strategies and several frameworks were developed to help companies to make choices based on production disruption. Studies in this field have focussed mainly on SCM. Although manufacturing businesses recognise the necessity of effective SCM, but little study has been done on manufacturing LSCM. The behaviour and the potential for significant impacts on sustainable performance (SP) in manufacturing companies can vary with time and variations for approaches of the LSCM key practices. This chapter, therefore, focusses on main practices for LSCM on the basis of evaluations of experts in the Malaysian manufacturing sector in order to achieve SP in manufacturing companies. The aim of this chapter is to identify the key practices in LSCM on SP. Hence, this chapter reviewed 172 articles published from 2015 to 2019, used the methodology for SLR with three main steps: literature review planning, reviewing, and reporting. As a result, there are evidence that the key practices for LSCM used in previous studies are (1) customer relationship management, (2) supplier relationship management, (3) just in time manufacturing, (4) waste reduction, (5) cost reduction, and (6) minimise inventory level. In manufacturing industries, LSCM is more complex. Insights on the causing issues and SP are provided. Finally, this chapter contributes to SCM and literature on sustainability and has managerial implications for companies to improve SP more effectively.

The cycle in research in management accounting has been one of importing new ideas from other disciplines followed by a period of introspection when the new ideas are integrated into the fabric of management accounting research and practice. There are good reasons to believe that management accounting is again at the point where it should look outside its own research domain for new ideas.

This paper proposes several areas where management accounting researchers may find new, interesting and productive research. Within these areas a variety of specific research topics are suggested and potential research questions are raised.

Using data collected in 1999 from manufacturing units, this paper reports the results of an investigation into the interactive effect of benchmarking and incentives on manufacturing unit performance. Based on a mail questionnaire sent to a sample of manufacturing units within U.S. electronic industry, the results of this paper provide evidence of significant interaction effect of benchmarking and incentives resulting in product cost improvement and product quality performance.

Sharing services increasingly extends beyond intraorganizational concentration of service delivery. Organizations have started to promote cooperation across their boundaries to deal with strategic tensions in their value ecosystem, moving beyond traditional outsourcing. This chapter addresses two research questions geared to the challenge of interorganizational shared services (ISS): why would organizations want to get and remain involved in ISS? And: what are the implications of ISS for (inter)organizational value creation?

The conceptual chapter reviews literature pertaining to ISS from public, commercial, and nongovernmental sectors. ISS is understood as a multistakeholder organizational innovation. In order to analyze ISS and conduct empirical research, we developed a taxonomy and research framework.

The chapter shows how ISS can be positioned in value chains, distinguishing vertical, horizontal, and hybrid ISS. It outlines ISS implications for developing business models, structures, and relationships. Success factors and barriers are presented that epitomize the dynamic interplay of organizational autonomy and interorganizational dependence.

The research framework offers conceptual ideas for theoretical and empirical work. Researchers involved in ISS studies may adopt strategic, strategic innovation, and organizational innovation perspectives.

ISS phases are distinguished to focus innovation management — initiation, enactment, and evaluation. Furthermore, insights are provided into processes and interventions aimed at making ISS a success for participating organizations.

Cross-sectoral perspective on ISS; taxonomy of ISS; research framework built on organization and strategic management literature.