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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.

Sexual violence’s alarming prevalence demands action to challenge the gendered and generational relations that sustain injustice. This chapter introduces a nuanced model of consent that, if utilised to inform adults’ everyday practices with children, could empower children to identify and engage in healthy relationships and manage sexual victimisation. Inadequate sex education in adolescence engenders harmful beliefs about consent, which hinder young people’s abilities to navigate sexual relationships and limit the extent to which sexual assault survivors can understand their trauma. Accordingly, effective consent education is critical to protect and empower all human beings. Drawing on decades of childhood studies research that exemplifies the ways in which children learn through experience, this chapter argues that, by practising consent with children, adults can facilitate children’s knowledge of this moral concept. To equip adults with the thorough understanding of consent necessary to engage in truly consensual relationships, this chapter presents a theoretical explanation of children’s agency, recognising that structure, personal elements, and relationships collectively influence, and are shaped by, children’s participation. Based on a recognition of parents’ distinct role in children’s education, this model is examined in the context of children’s experiences in the home. Specifically, this analysis considers the ethics of corporal punishment and explores parental practices that could better facilitate children’s learning. The themes in this chapter emphasise the dangers of assumptions and raise fundamental questions about the ways in which society approaches human dignity and justice.

This classroom activity helps students tie together the concepts of absorption costing for inventory, selling and administrative (SA) cost calculations, and sales price decisions. It shows students how all costs fit together and are used to make business and pricing decisions, synthesizing discrete sections of most managerial or cost accounting books into a complete process. The activity is designed to be run in one 75-minute class session using an Excel template that allows students to focus on business decisions and less on the mechanics of completing calculations. The seven segments of the activity have students calculate target cost, allocate items of overhead into production and service departments, calculate absorption product cost, allocate SA to the production departments, determine the full cost, evaluate product viability, and calculate target price. At the end of the activity, students better understand how all these cost items fit together in a manufacturing setting.

In childlessness literature, researchers often engage in a discussion of why some women (and men) intend or choose to remain childless, with an emphasis on macro-level or interpersonal experiences. However, further research is needed to identify the ways in which voluntarily childless (VC) adults actively negotiate the social world among structural influences that simultaneously value parenthood and place complex burdens on parents. Utilising the Bourdieuian concepts of habitus, capital and field, this chapter contributes to a shift in the conversation from ‘why’ individuals remain childless towards an understanding of ‘how’ childbearing preferences impact individuals’ lives in practice.

This research compares experiences and characteristics of non-parents in relation to childbearing preferences. This study explores a sample of 972 participants’ responses to two open-ended questions addressing particular social arenas or experiences where they feel pressured or encouraged to have children as well as those where they feel pressured or encouraged not to have children. Responses were coded using a general inductive approach to identify emerging themes regarding the social fields and the nature of the interactions relevant to childbearing preferences. A between group comparison of temporarily childless (TC) and VC participants indicated a number of similarities and differences that highlight the contradictions, hardships and benefits of actively deciding to delay or forgo having children.

Both groups frequently indicated family, friends, work or school, public spaces and other structural and cultural factors pressuring or encouraging them to have children, but also indicated pressures or encouragement within similar fields advising them not to have children. For both groups, many of the responses highlighted the contradictory nature of these messages. The similarities and differences between groups also highlight ways in which the current status of non-parent can lead to certain similar social experiences, regardless of personal preference for the future, while also showing a number of ways these encounters are experienced or perceived differently, based on this preference.

This qualitative study explores college students’ gender schemas. Sandra Bem’s pioneering work on sex roles and gender schemata are highlighted.

Over 600 college students at a diverse southeastern university were asked to describe the advantages and disadvantages to men’s and women’s gender. Although the question was framed broadly, students devoted significant attention to issues surrounding work and family, highlighting the importance of these roles to their understanding of gender. Over 6,800 responses were coded in The Ethnograph software.

The results showed a gendered schema among these students, with gendered views of work and family, in which men are associated with work and women largely with family. Some racial patterns are also discussed.

This chapter ends with a discussion on how the gender schemas expressed support and maintained a separation of work and family.

The purpose of this study was to explore low-income women’s perspectives of the shared meaning of work and employment values in their intergenerational family context from a critical and systemic lens. Participants were rural and urban women from low-income contexts (N = 14). Semi-structured interviews were designed to elicit thick description of lived experiences of work and family. Analyses were conducted using Van Manen’s hermeneutic phenomenology coding process (1990).

Four emergent categories (Purpose to Work, What Work Is, Motherhood and Work, and Loss, Resilience and Work) with 16 themes described work–family integration. These narratives evoked a deep interconnectedness of work, family, and life. Because participants were recruited in locations where they were either already employed or seeking employment, these findings may not represent other women.

Effectiveness of programs and policies could be expanded by incorporating women’s values and motivations for employment and targeting family-level interventions. Programs could better empower women to seek employment and skills training for lasting financial sustainability, rather than just getting any job. Because participants distinguished between careers and jobs based on college education, many felt they could never obtain a career. Additionally, participants described work–family integration, not the prevalent idea of “work–life balance.” Participants described fighting to provide a better life for their children.

This study highlights under-represented perspectives of low-income women about work. Understanding the experiences of low-income women is essential for designing programs and services that will be practical and useful.

This chapter of exploratory nature aims to provide an account of the reviewed literature and presents some empirical cases to come to conceptualize dogs as social actors with different legitimate roles in the working, social, private, economic, and family life of human beings.

This chapter is the product of a research inspired by the great interest of the authors on rising awareness of the importance of dogs in human working lives. For this, a purposive literature review took place; we consulted scientific studies databases, and also gathered information from market research agencies, and other general media resources. To have a more comprehensive view, and to respond to a specific question on dogs at the workplace, a selection of cases is used to illustrate. For the case studies, secondary data research was used, and individual, structured interviews were conducted and analyzed.

This chapter reviews the relationship between humans and animals. It identifies attitudes and perception toward animals, highlighting the evolution of the intimate bond and the deep relationship between dogs and humans. It describes some cases of dogs as working beings at the service of human functions and dimensions of the pet care markets. Finally, it presents some cases of pet-friendly work environments.

The novel contribution of this chapter is putting dogs in the management of diversity academic literature. In this study, we find that the role, meaning, and purpose of dogs in people’s lives (and in many cases in organizations) are being underestimated. Including and making visible the presence of dogs in the personal, work, and well-being of people represents challenges to be addressed by managers. Additionally, it represents challenges to think about and investigate the welfare of dogs that interact with human beings in productive environments.

This chapter questions the contribution of bureaucratic organization to the core missions of the modern university. Although perfectly fit for the execution of peripheral functions, teaching and research do not thrive in such an environment. This accommodation failure has much to do with the many ways the marketplace has crept into our thinking about the function of education and the value of new discovery. Relevant external forces only exacerbate these tendencies. The prospects for emancipation include a resurgence of individuality, perhaps carried by the possibilities of technology which reverses its current capability to standardize and commodify. A more fundamental rethinking of post-secondary education may be needed.

Despite the important implications for families, limited research has examined how workplace environments influence parenting behavior. Situated within the Work–Home Resources Model, the purpose of this study was to investigate (a) whether workplace flexibility, a contextual resource, predicts positive parenting behavior, a home outcome, and (b) whether work–family guilt mediates this relationship. A sample of working mothers with children between the ages of 1 and 18 (N = 302) completed an online survey. Linear regression analyses indicated perceived workplace flexibility predicted overall positive parenting, positive reinforcement, and warmth behaviors in working mothers, but not proactive parenting or supportiveness. Ordinary least squares (OLS) path analyses indicated work–family guilt did not mediate these relationships, but was significantly associated with workplace flexibility, indicating workplace flexibility had a significant negative effect on work–family guilt. The results of this study provide preliminary evidence that mothers’ workplace flexibility may influence positive parenting behaviors; thus, policies that promote flexible work arrangements could promote positive family outcomes and reduce feelings of guilt related to work and family life.

The development and progressive refinement of the concept of academic freedom has generally occurred without material participation by the American business school. Whereas the business school looms large as a component of higher education in the twenty-first century, most believe that it is indifferent or perhaps hostile to the concept of academic freedom. For the most part, business school faculty fail to share the liberal political leanings of their colleagues from across the university, and therefore are less likely to find themselves to need academic freedom protection from those who would like to squelch opinions that run contrary to government and establishment elites. This chapter recognizes the fundamental alignment of what is taught in the business school and what business faculty research. However, that does not gainsay prospects for academic freedom protection when such is not the case. The chapter explores public interest dimensions of being a faculty member in a business school and how these might be manifested. Examples of controversial work are offered for each of the major business disciplines.