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Presents work that addresses the issue of decision support for the operational management of subcontract manufacture. Theoretical study has been combined with empirical research and practical industrial investigation with regard to distributed manufacturing systems which incorporate subcontract manufacturing arrangements. There has been a particular focus on the study of resource planning and scheduling for subcontract manufacture in SMEs in the UK electronics assembly industry. This work led to the analysis, modelling, implementation and test of an object‐oriented advisory system to assist with scheduling for this domain which demonstrated the utility of a proposed concept of captivity‐based scheduling. Contemporary research in this area and existing commercial decision support solutions for manufacturing planning, scheduling and control in SMEs have been explored. Concludes that current commercial software systems for subcontract manufacture are underdeveloped. Further argues that software development tools and platforms are increasingly available to facilitate the creation of practical decision support systems for distributed organizational forms of manufacture.

The paper discusses the measurement of manufacturing virtuality and, in doing so, contributes to knowledge in the fields of operations strategy, operations management and accounting. Initially, the use of a virtual manufacturing operations strategy within the contemporary business environment is considered. Thereafter, a conceptual scale by which the extent of the virtuality of a manufacturing organisation can be measured is presented. A preliminary version of the scale is described together with its application to three companies manufacturing in the global electronic and electrical industrial sector. These companies, each having adopted different operations strategies, potentially represent the two extremes and a mid‐point on the virtuality scale. The empirical component of the work includes presentation of case study descriptions of the companies and the results of the application of the scale. These are shown to provide evidence of its validity. The final section of the paper analyses the current form of the model and describes how its performance might be informed by the incorporation of concepts from accounting that embrace the financial measurement of intangible company assets. It is a further demonstration of the limitations of conventional financial reporting in dealing with contemporary issues in management and business. The paper concludes by discussing the generic significance of the work and by presenting future directions for the research.

The paper considers the implementation of a virtual manufacturing system as an alternative to outward technology licensing in a high technology industrial sector. Brief theoretical definition and description of the two strategy options is provided to give background and context. This is followed by empirical material from a longitudinal case study of a company that has developed a virtual manufacturing system in addition to its pre‐existing outward technology licensing business stream. A summary account of the company history and development is followed by description of the virtual manufacturing proposal. Analysis of this identified a number of competencies that would be required in order to succeed. The final part of the paper describes the company's response to this analysis and discusses early implementation of the virtual system. It is shown that implementation of the proposal has represented a positive response to the business challenges facing the company.

Introduces the special issue, a celebration of 25 years of IJOPM.

Provides a brief review of the first 25 years.

Outlines the philosophy and values of IJOPM, and the developments that have changed operations management practices and research.

Provides an introduction to the special issue.

Of relatively recent origin is the virtual organisation where companies are able to marshal the necessary competencies from a range of independent external agents through the strategic use of outsourcing mechanisms. The paper discusses the challenge of accounting for intellectual capital (IC) and intangible assets and presents a financial analysis and background of companies exhibiting different levels of virtuality, from traditional manufacturing to virtual manufacturing.

This paper is based on the interaction of the researchers with three companies examining their positions on the continuum from traditional to virtual manufacturing. Case studies of the companies and some key financial results for a period of years are presented in order to explore implications and inform strategic decisions.

It concludes that conventional financial reporting for IC and intangibles has limited scope. This is elaborated through contrasts in a number of conventional accounting measures and some others, less conventional, to highlight the implications of the intellectual capital employed. The results are reported and implications of these discussed in the context of the companies whose background and activities are briefly outlined.

The measurement and management of the intangible assets and intellectual capital of organisations has been the focus of recent research in accounting and finance. This has applied to the corporate reporting of financial results involving its impact on the balance sheet, managerial accounting concerned with decisions and the internal use of various financial and non‐financial performance measures and finance where market values of companies have been shown to differ significantly from their book values as shown in published accounts.

The content will be of interest to academics studying issues surrounding the reporting and decision making concerning intellectual capital and intangibles. Additionally, managers and consultants whose companies are engaged in outsourcing and or virtual/semi‐virtual manufacturing should find the results informative.

To present a complete and comprehensive model by which business‐to‐business (B2B) e‐commerce transactions for sales and purchases between organisations may be categorised.

Literature from the e‐commerce and operations management fields was studied, and the findings were synthesised to develop a preliminary conceptual model of B2B interaction. The conceptual model was tested empirically using a qualitative research procedure involving focus groups. From this, its structure and content were validated and refined.

The research found that the developed model, incorporating nine exclusive e‐commerce trading scenarios, covers all B2B selling and purchase transactions, which suggests that it is comprehensive. It further found that trading occurs in each of the nine scenarios within the model, thus suggesting that it is complete. These findings support the conclusion that the model represents a valid taxonomy for the classification of B2B e‐commerce transactions.

Although the literature findings are international, the empirical study was restricted to the UK. The model has been validated through this research, and now provides a framework by which the mechanisms of B2B trade may be further investigated.

The model allows commercial organisations and researchers to recognise and understand the complexity and multiple dimensions of e‐commerce use for B2B sales and purchases. It provides a framework onto which individual trading scenarios may be mapped. The framework offers guidance to operations and supply chain managers in organisations as to the most appropriate approach to adopt in particular e‐commerce implementation projects and supply chain transactions.

This paper furthers knowledge in the areas of e‐commerce and operations management by proposing a new model of B2B interaction. This provides a comprehensive means of classifying all available transaction types, the characteristics of these and the likely technology used within them. It offers the ability, systematically, to identify, map and understand all available B2B e‐commerce trading mechanisms.