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The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

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.

The author argues that we must stop and take a look at what our insistence on human labour as the basis of our society is doing to us, and begin to search for possible alternatives. We need the vision and the courage to aim for the highest level of technology attainable for the widest possible use in both industry and services. We need financial arrangements that will encourage people to invent themselves out of work. Our goal, the article argues, must be the reduction of human labour to the greatest extent possible, to free people for more enjoyable, creative, human activities.

Despite existing life cycle costing (LCC) method descriptions and practicable suggestions for conducting LCC analyses, no systematic analyses on actual implementations of LCC methods exist. This paper aims to review reports on LCC applications to provide an overview of LCC uses and implementation feasibility.

A review of LCC cases reported in academic and practitioner literature. Case reports were compared against one another and against the defining articles in the field.

Most of the reported LCC applications were far from ideal. Compared to the methods suggested in the literature many of the case study applications: covered fewer parts of the whole life cycle, estimated the costs on a lower level of detail, used cost estimation methods based on expert opinion rather than statistical methods, and were content with deterministic estimates of life cycle costs instead of using sensitivity analyses.

This review is limited to reported LCC applications only. Further research is encouraged in the form of a field‐based multiple‐case study to reveal context‐specific dimensions of LCC analysis and implementation challenges in more detail.

This review highlights the difficulty of conducting a reliable LCC analysis, and points out typical problems that should be carefully considered before drawing conclusions from the LCC analysis.

First systematic analysis of LCC applications that gives directions for further research on the LCC concept.

The purpose of this paper is to identify the sustainability conditions of primary schools in Turkey within the scope of the life cycle assessment (LCA). It is aimed to develop optimum alternatives to reduce the environmental impact of primary schools and reach environmental sustainability targets of the sustainable development goals in Turkey.

From the construction project of 103 buildings located in Istanbul, 10 case buildings with various typical plans were chosen for analysis. The results regarding their life cycle energy and carbon emission for material production, operation and maintenance stages were calculated for a lifespan of 50 years. Results were evaluated and compared within the scope of environmental sustainability. Optimum alternatives for improving the environmental sustainability and performances of selected case buildings’ facades were developed, and the life cycle energy and carbon emission for proposed conditions were calculated. The obtained results were evaluated for current and proposed conditions.

Results showed that reinforced concrete material contributes the most to the life cycle-embodied energy and CO₂ emission of buildings. Cooling load increases the life cycle operational energy (LCOE) and CO₂ emission of buildings. Using high-performance glazing significantly reduces LCOE and CO₂ emission. Recycled and fiber-based materials have significant potential for reducing life cycle-embodied energy and CO₂ emission.

This study has been developed in response to achieving sustainable development targets on public buildings in Turkey. In this regard, external walls of primary schools were analyzed within the scope of LCA and recommendations were made to contribute to the policies and regulations requested by the Government of Turkey. This study proves that alternative and novel materials have great potential for achieving sustainable public buildings. The study answers to questions about reducing the environmental impact of primary school buildings by using LCA approach with a holistic point of view.

The teaching of subjects such as quality of life and sustainable development presents tremendous challenges because of the nebulous and multifaceted nature of the subject matter. An important advantage of the case‐study approach to teaching is its capacity for understanding complexity in particular contexts. The purpose of this article is to examine quality of life and the use of its case studies for teaching and learning. It will discuss some issues on quality of life research and their difficulties in definition and evaluation, illustrated with actual case studies.

Case studies continue to be a signature teaching tool for developing leadership educators in a classroom setting. However, many of these cases tend to be generic and may limit student learning. In order to maximize the learning potential of case studies, we advocate for the use of peer-authored, real-to-life case studies written from a first-hand experience as a training tool for graduate and doctoral-level leadership students. Students author a case based on a real-to-life issue, share with a classmate, and analyze collaboratively. This form of training allows leadership students to examine a case through multiple lenses while processing with a peer who may still be dealing with the leadership issue in real time. The culminating process allows students to examine the issue with direct feedback from another who lived the experience, completing a true 360-degree examination of a real-to-life controversy. This process supports deep reflection, leadership competencies, and metacognition of a dilemma. The assignment outlined in this application manuscript can be completed face-to-face or online and can be modified to work with any leadership learner group or program.

The purpose of this study is to explore how demolition contractors coordinate project activities for buildings at their end-of-life. The organizations are thereby conceptualized as information processing systems facing uncertainty.

A multiple-case study methodology was selected to gain in-depth insights from three projects with different end-of-life strategies: a faculty building (material recycling), a nursing home (component reuse) and a psychiatric hospital (element reuse). Using a theory elaboration approach, the authors sought to explain how and why demolition contractors process information for end-of-life coordination.

End-of-life strategies differ in the degree of building, workflow and environmental uncertainty posed to the demolition contractor. Whether or not a strategy is effective depends on the (mis)match between the specific levels of uncertainty and the adopted coordination mechanisms.

The explanatory account on end-of-life coordination refines information processing theory for the context of (selective) demolition projects.

The detailed case descriptions and information processing perspective enable practitioners to select, implement and reflect on coordination mechanisms for demolition/deconstruction projects at hand.

Reflecting its dual conceptual-empirical and inductive-deductive focus, this study contributes with new opportunities to explain building end-of-life coordination with a refined theory.

The purpose of this paper is to explore cultural tourism investment and resident quality of life in the Midwestern city of Indianapolis, Indiana. It is important to understand from a cultural tourism perspective how further attempts to grow and invest in tourism will affect resident perception of quality of life and future cultural tourism investment.

To achieve this goal, data from the 2012 Indianapolis Quality of Life survey was statistically analyzed to specifically examine how residents’ perceived quality of life affects cultural tourism investment. This allows for the study of what city-service attributes (i.e. safety, attractions, transportation, etc.) identify as potential indicators of whether residents’ perception of quality of life affects cultural tourism investment and if there were any correlations between demographic factors of age, gender, ethnicity, and household income with the perception that investing in cultural events and attractions for tourists is good for residents.

Results indicated that several key city-service attributes identify as potential indicators of whether residents’ perception of quality of life in Indianapolis affects residents’ perceptions that investing in cultural tourism for tourists is good for residents. Furthermore, excluding perceptions of cultural tourism investment, several key city-service attributes identified as potential indicators of residents’ perception of quality of life in Indianapolis. Finally, results indicated that demographic factors of gender, age, ethnicity, and income were not significant when it came to affecting the perception that investing in cultural events and attractions for tourists is good for residents.

The findings of this study have unique academic and applied implications in the continued study of tourism in Indianapolis, Indiana. This study provided research related to the study of quality of life in Indianapolis and reported statistics for the 2012 Indianapolis Quality of Life survey. The data and statistical analysis reported in this study will serve as valuable information for future endeavors concerning cultural tourism and quality of life in Indianapolis. The identification of city-service attributes that significantly impact resident perception of quality of life and city-service attributes that, in conjunction with resident perception of quality of life, affect how residents perceive cultural tourism investments is important information that can be utilized by future researchers, tourism planners, and policymakers in Indianapolis. The analysis revealed what city-service attributes are important to residents of Indianapolis and demographic factors that affect resident perception of quality of life. The continued examination of these city-service attributes may help to identify areas of public service that need to be improved.

This study demonstrates that resident level of awareness pertaining to the benefits of cultural tourism investment are relatively low. Tourism planners, officials, and researchers can utilize this knowledge to better facilitate methods to gain resident support for cultural tourism investment and development. In addition, this research can be utilized to better understand the needs of residents and how tourism and various city-services impact their quality of life. If cultural tourism planners and other tourism officials better understand methods to gain resident support for cultural tourism investment then they can maximize economic and cultural tourism gains for the city.

This case study specifically focussed on cultural tourism to better present data regarding this issue; however, the authors believe future studies that examine both cultural and sports tourism could be beneficial. Aspects such as city-services and resident perception of quality of life could be examined from both cultural and sports tourism perspectives. This approach could produce beneficial results regarding cultural and sports tourism investment and potentially highlight demographic characteristics unique to cultural tourism and sports tourism supporters in the city of Indianapolis.