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The purpose of this paper is the development of a patent-based supplier portfolio that can be used to evaluate and select suppliers on account of their technological competencies.

In addition to traditional approaches, the authors develop a supplier portfolio that characterizes suppliers according to the similarity between supplier's and OEM's technological competencies as well as their technological broadness. These variables are measured on the basis of patents, which constitute a valuable source of information in technology-driven industries. Contrary to existing binary measurement approaches, the authors’ portfolio uses semantic analyses to make use of the specific information provided in the patents' texts. The authors test this method in the field of gearings, which is a key driver for the automotive industry.

The authors identify six generic positions, characterizing specific risks for an OEM to become either technologically dependent or dependent on suppliers' production capacities. For each position the authors develop specific management strategies in face of the aforementioned risks. The approach helps OEMs navigate in the competitive landscape based on the most recent and publicly available information medium.

This work explicitly applies the construct of technological competencies to supplier evaluation and selection on the basis of portfolio approaches. Furthermore, the authors improve the use of patents for supplier evaluation in two respects: First, the authors analyze OEMs and upstream suppliers on an organizational level. Second, the authors utilize advanced semantic analysis to generate variables for the measurement of the criteria mentioned above.

Identifying ideas for frugal innovations could substantially support engineers and managers in their work. Patents may be a promising source of ideas for frugal innovations. The purpose of this paper is to show how patents of this kind can be identified.

Prior work has developed a generic process model to identify frugal patent candidates. They use semantic analysis and a frugal thesaurus for searching and characterizing frugal patent candidates. The question is, whether and how this process model can be applied to a different industry successfully? The field of small household appliances is selected as a testbed because it is known for including frugal innovations while having a different business model than the industrial field in which the thesaurus was developed.

Applying the process model leads to a number of 22 strongly frugal patent candidates, which are manually evaluated based on three frugal characteristics. Due to this analysis, a high fraction of the candidates could be identified as frugal patents, which validates the process model. In addition, this paper outlines several options for enhancing the process model, e.g. by separating between a frugal search and a frugal evaluation thesaurus.

The process model to identify frugal patent candidates can be used by engineers and technology managers to find ideas for frugal innovations. This paper not only shows its applicability in the industry of small household appliances but gives the basis for its successful transfer to other industries.

The convergence of industries exposes the involved firms to various challenges. In such a setting, a firm's response time becomes key to its future success. Hence, different approaches to anticipating convergence have been developed in the recent past. So far, especially IPC co-classification patent analyses have been successfully applied in different industry settings to anticipate convergence on a broader industry/technology level. Here, the aim is to develop a concept to anticipate convergence even in small samples, simultaneously providing more detailed information on its origin and direction.

The authors assigned 326 US-patents on phytosterols to four different technological fields and measured the semantic similarity of the patents from the different technological fields. Finally, they compared these results to those of an IPC co-classification analysis of the same patent sample.

An increasing semantic similarity of food and pharmaceutical patents and personal care and pharmaceutical patents over time could be regarded as an indicator of convergence. The IPC co-classification analyses proved to be unsuitable for finding evidence for convergence here.

Semantic analyses provide the opportunity to analyze convergence processes in greater detail, even if only limited data are available. However, IPC co-classification analyses are still relevant in analyzing large amounts of data. The appropriateness of the semantic similarity approach requires verification, e.g. by applying it to other convergence settings.

The application of business process methods in the domain of disaster response management (DRM) is seen as promising approach due to the similarity of business processes and disaster response processes at the general structure and goals. But up to now only a few approaches were able to handle the special characteristics of the DRM domain. Thus, the purpose of this paper is to identify the existing approaches and analyze them for the discussion of general requirements for applying methods and tools from business process management to DRM.

A structured literature review covering a wide field of information system-related publications (conferences and journals) is used to identify and classify general requirements discussed as the state of the art.

The work in this paper resulted in a suitable classification of requirements for the development of process-oriented DRM approaches deduced from the existing work. This was used to outline and analyze the current research landscape of this topic and identify research gaps as well as existing limitations.

Although the review of the state of the art is based on a wide set of publication databases, there may exist relevant research papers which have not been taken into consideration.

The elaborated requirements provide value for both the research community and practitioners. They can be considered to develop new or improve existing DRM systems and, thus, to exploit the potentials of process-oriented IT in supporting DRM in the case of disaster.

Through a juxtaposition of social capital with two other forms of intellectual capital – human capital and organizational capital – the author proposes and tests a framework that sets social capital apart as the main driver of innovations that contribute subsequent technical value to the innovating organization.

This study uses data collected from the United States Patent and Trademark Office (USPTO) for measurement of the key variables. Specifically, the analysis includes all 117 innovations patented under the thermal inkjet printing subclass that were issued in the twenty years following the establishment of that specific subclass in 1980. The author also collected additional data on the individuals and organizations listed on each patent.

The results of the analysis show that all intellectual capital is not the same and that social capital resulting from collaborative relationships among inventors has significantly more positive influence on the retained technical value of an innovation than organizational or human capital.

Rather than tout the primacy of individual intelligence to the generation of valuable innovation, this research suggests that it is preferable to bring together a group of inventors with narrow individual scientific expertise who instead rely on broad collaboration networks as a flexible source of diverse knowledge.

This research addresses an area of innovation research that has not been adequately explored – how do different forms of intellectual capital affect the value the resulting innovation has to the innovating organization?

The aim of this paper is to identify and gain insights into the significance of barriers contributing to the purported “gap” between academic management accounting research and practice.

Drawing on diffusion of innovations theory, this study collects and analyses data from a questionnaire survey and follow-up interviews with 19 representatives of the four principal professional accounting bodies in Australia.

Professional accounting bodies perceive the gap between academic research and practice in management accounting to be of limited concern to practitioners. The two most significant barriers to research utilisation by practitioners are identified as: difficulties in understanding academic research papers; and limited access to research findings. In acting as a conduit between the worlds of academia and practice, professional bodies have an important role to play by demonstrating the mutual value to both academics and practitioners resulting from a closer engagement between MA research and practice.

As one of the few empirically-based, theoretically informed investigations exploring the research-practice gap in management accounting, this study provides insights rather than “answers”. Its findings therefore serve as a foundational basis for further empirical and theoretical enquiry.

This study contributes to the conversation about the “research-practice gap” in management accounting by adopting a distinct theoretical vantage point to organize, analyse and interpret empirical evidence obtained from Australian professional accounting bodies about management accounting practice.

While the growth of emerging technologies like Blockchain has created significant market opportunities and economic incentives for firms, it is valuable for both researchers and practitioners to understand their creation mechanisms. This paper aims to discuss the aforementioned objective.

Based on the knowledge search perspective, this study examines the impact of search boundary on innovation novelty and quality. Additionally, innovation targets, namely R&D innovation and application innovation, are proposed as the moderator of the knowledge search effect. Using a combination of machine learning algorithms such as natural language processing and classification models, the authors propose new methods to measure the identified concepts.

The empirical results of 3,614 Blockchain patents indicate that search boundary enhances both innovation novelty and innovation quality. For R&D innovation, the positive impact of search boundary on innovation quality is enhanced, whereas for application innovation, the positive effect of search boundary on innovation novelty is improved.

This study mainly contributes to the growing literature on emerging technologies by describing their creation mechanisms. Specifically, the exploration of R&D and application taxonomy enriches researchers' understanding of knowledge search in the context of Blockchain invention.

Accounting standards for goodwill may intensify the agency conflict. Since auditors evaluate intangible asset valuations, this study examines to what extent being an auditor (including Big 4 auditors) and being female as indicators of professional skepticism and conservatism predict accounting professionals' critical views of goodwill accounting under US GAAP.

Statistical analyses of a survey of accounting professionals in the Pacific Northwest region of the United States.

The respondents' views are dispersed from trust in GAAP to views reflecting management opportunism in goodwill accounting. While being an auditor (including Big 4 auditors) does not predict a critical perception, being a female auditor is correlated with critical views to some extent.

The survey was carried out in a limited geographical area and personal contacts were used to maximize the response rate, which may limit generalizability.

Standard setters can use the results to learn how practitioners perceive the current accounting standards for goodwill. The results provide users and preparers knowledge about potential pitfalls of goodwill accounting. Preparers could increase transparency to alleviate user concerns regarding managerial opportunism in goodwill accounting.

This paper extends the IFRS-based literature exploring practitioners' perceptions of accounting standards by focusing on goodwill accounting in the US GAAP environment. This study also contributes to the auditing literature by providing further evidence on how gender moderates an auditor's perception of accounting standards.

The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers from the medical, engineering and law professions, during a period of heightened questioning of accounting methods, bounded by the end of the dot.com boom in 2001 and the global financial crisis in 2008. Protection and expansion of a profession's core knowledge through effective research is regarded as a hallmark of ongoing professional recognition and success in winning ARC grants is one indicator of the strength of this research. Reasons for the absolute and relative performance of accounting researchers in winning ARC grants are explored.

ARC statistics for the 2000‐2008 period were analysed, along with additional data from the relevant professional associations and the Commonwealth Department of Education, Employment and Workplace Relations.

The results indicate that Australian accounting researchers are performing poorly in absolute and relative terms when compared with their professional peers. Some evidence exists that accounting research cultures seem to flourish in only a handful of universities, and that accounting academics are overloaded with teaching to the detriment of research.

The study adds to the growing interest in the value added by accounting research to the accounting profession, the corporate sector and society at large. While the publishing record of Australian accounting researchers appears healthy, when compared with their accounting peers overseas, they perform poorly in winning competitive grants relative to researchers from other professions. This may be a timely wakeup call to the accounting profession that the social acceptance of accounting knowledge should not be taken for granted.

This paper aims to provide insights into how supply chain integration may occur for small housebuilders adopting modern methods of construction (MMCs). The process of creating an empirically informed road map is described, whereby the practical day-to-day challenges of adopting a timber-frame solution on a small housing development in Southeast England were fed into a road map of future supply chain integration scenarios. The intention is to better position small housebuilders to contribute in addressing the shortfall in housing that continues to face the UK.

Interviews with supply chain members along with on-site observations captured key aspects of integration. Findings were used within two collaborative forums to guide discussion in a dual approach; discussing the challenges of timber-frame on the project and what would be needed on future projects for the firms analysed.

Empirically informed malleable roadmaps, of the kind developed within this study, provide feasible options for small housebuilders and suppliers of MMCs to collectively collaborate when transitioning towards fully integrated supply chains. Practically, the roadmapping approach, and the roadmap itself, would help small housebuilders and suppliers of MMCs transition towards full integration. Opening up avenues of integration that are spread across yet connected through numerous phases, firms and technologies helps construction professionals use more sophisticated modular and volumetric off-site solutions.

Data collection took place over the course of a year. Future research could expand this relatively short duration to analyse the potential for construction professionals within the supply chain to integrate further over a longer period of time.

The novelty and contribution of this paper lie in the development and application of an alternative approach to roadmapping that departs from the normative linear examples of roadmaps found within the technology-roadmapping literature. The authors present a structured yet flexible approach to roadmapping that is both representative of the strategic planning and innovation activities that occur within small housebuilding firms and open to adaption to account for firm-level characteristics and contingencies. Positioned alongside firm-level dynamics (e.g. business cases and approaches to design), the roadmapping approach also reinforces the potential of incremental rather than whole-scale transitions.