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Small- and medium-sized enterprises (SMEs) often do not have slack resources with which to develop internally a broad spectrum of capabilities and to observe in depth the firm's environment. Therefore, they need to carefully develop abilities to absorb knowledge from outside the firm's boundaries so as to have access to cutting-edge knowledge in spite of limited resources. One strategy is to establish knowledge management (KM) projects for this purpose. In this paper, we describe how KM projects and subsequently emerging KM routines in SMEs facilitate the enhancement of the firm's absorptive capacity (AC; i.e., the ability to recognize, capture, and assimilate external knowledge). Our results indicate the importance of recognizing potential knowledge providers prior to any absorption of knowledge from external sources. Furthermore, we emphasize the relevance of routines for absorbing knowledge and we distinguish between KM routines that are deliberately developed for absorbing knowledge and KM projects where knowledge absorption happens unconsciously. Finally, we point out that different stages of an AC process follow different logics (exploration vs. exploitation) and, thus, a skilful management of the AC cycle is necessary to leverage externally absorbed knowledge.

“Shared purpose,” understood as a widely shared commitment to the organization’s fundamental raison d’être, can be a powerful driver of organizational performance by providing both motivation and direction for members’ joint problem-solving efforts. So far, however, we understand little about the organization design that can support shared purpose in the context of large, complex business enterprises. Building on the work of Selznick and Weber, we argue that such contexts require a new organizational form, one that we call collaborative. The collaborative organizational form is grounded in Weber’s value-rational type of social action, but overcomes the scale limitations of the collegial form of organization that is conventionally associated with value-rational action. We identify four organizational principles that characterize this collaborative form and a range of managerial policies that can implement those principles.

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.

Intrapreneurship (IP) and Strategic Human Resource Management (SHRM) are a paradigm in which the current global scenario of increased homeoffice and professional globalization can have the capacity to stimulate professionals’ autonomy and new business orientations able to re-invent new strategies, services, technologies and even leadership development. This study, of an exploratory nature, aims to analyze the synchronicities between IP and SHRM, raised by relational dynamics translated into leadership, organizational culture and individual practices having as a facilitating factor technology as an agent of change for continuous improvement (based on the Kaizen philosophy). It is supported by a qualitative analysis through a case study of a leading Portuguese group, Grupo Salvador Caetano, which has been in existence for 75 years.

The results demonstrate that dynamic relations are the synchronicities of IP and SHRM as long as stimulated and transmitted to collaborators, and that technology, facilitated these processes. The flexibility of SHRM, the sequence of delegation and implementation of relational dynamics must be the key for the synchronicities of SHRM and IP to be two phenomena that go side by side and contribute to more effective performance and evolution among collaborators, as they support each other in creating firms’ value for customers. Some contributions to theory and practice, raised through a logic of “in-house entrepreneurship,” are also presented at the end of the study.