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Abstract

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Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-76230-758-6

Book part
Publication date: 29 March 2016

Marc Wouters, Susana Morales, Sven Grollmuss and Michael Scheer

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…

Abstract

Purpose

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).

Methodology/approach

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

Findings

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.

Research limitations/implications

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.

Originality/value

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.

Book part
Publication date: 29 August 2022

Aaditeshwar Seth

Abstract

Details

Technology and (Dis)Empowerment: A Call to Technologists
Type: Book
ISBN: 978-1-80382-393-5

Abstract

Details

Building Markets for Knowledge Resources
Type: Book
ISBN: 978-1-78635-742-7

Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Abstract

Details

Progress in Psychobiology and Physiological Psychology
Type: Book
ISBN: 978-0-12-542118-8

Open Access
Book part
Publication date: 4 October 2023

Maria Roth

From an ethical point of view, the inclusion of children and young people in research is problematic due to their inability to give informed consent and meaningfully express their…

Abstract

From an ethical point of view, the inclusion of children and young people in research is problematic due to their inability to give informed consent and meaningfully express their views. The ethical aspects of research are multiplied if the research participant might have experienced child abuse, neglect, exploitation, or other forms of violence or assisted in such acts. Talking about victimization might be difficult and generate a sense of betrayal of attachment figures. On the other hand, the usual ethical procedure of asking parents or other caretakers to give consent for their children to discuss issues of maltreatment gives them the power to act as gatekeepers to stop children from participating in research. Therefore, researchers should contemplate if parental consent should be waived and how research can be developed to mobilise children's agency and ensure their meaningful cooperation in researching different aspects of violence that affect them. This chapter presents and critically analyses different research examples and discusses their ethical dimensions from a children's rights perspective. The research questions start with discussing the utility of consulting children in research on maltreatment; the gatekeeping role of caregivers; the distress and harm eventually caused to children and young people by participation in research and the benefits of participation for children. The survey examples discussed lead to the conclusions that research on maltreatment might sometimes cause distress; caregivers' power to refuse consent for their children's participation in research on maltreatment can alter epidemiologic data and impede children's right to express their opinion on issues that are central to their lives and therefore, it should be waived; consulting children is essential for collecting data on and improving responses to child maltreatment; and children's contribution to research on maltreatment depends on the adopted methodologies of the research, more advanced forms of participation, and training children to express their opinions, thus enriching scientific knowledge and promoting change.

Details

Participatory Research on Child Maltreatment with Children and Adult Survivors
Type: Book
ISBN: 978-1-80455-529-3

Keywords

Book part
Publication date: 4 August 2021

Shamim C. Suryavanshi

The Government of India’s National Policy of Education 2020 stipulates that in the following five years all stand-alone teacher education colleges will be required to convert to…

Abstract

The Government of India’s National Policy of Education 2020 stipulates that in the following five years all stand-alone teacher education colleges will be required to convert to multidisciplinary higher education institutions. This calls for a complete overhaul of the country’s vast, diverse, and age-old system of teacher preparation. Evidence-based policy implementation is thus the need of the hour. This chapter attempts to aid the process by presenting insights from a comparative education research on pre-service teacher education (PSTE) of secondary school teachers at stand-alone teacher education institutions (TEIs) in the Indian city of Mumbai and university-based teacher education in the Chinese city of Hong Kong. Documentary sources, field visits, and 57 interviews form the basis of the findings. The dimensions for comparison include academic freedom and autonomy; pathways to PSTE; linkages of teacher education providers; and role and working conditions of teacher educators. The chapter deduces the core differences in teacher education at stand-alone TEIs vis-à-vis that at a university and draws out implications of shutting down the former. It concludes by laying down a road map for the effective universitization of teacher education in India that will result in genuinely improving teacher quality.

Details

Building Teacher Quality in India: Examining Policy Frameworks and Implementation Outcomes
Type: Book
ISBN: 978-1-80071-903-3

Keywords

Book part
Publication date: 5 March 2019

Abstract

Details

Evolutionary Selection Processes
Type: Book
ISBN: 978-1-78769-685-3

Book part
Publication date: 12 February 2024

Lerato Aghimien, Clinton Ohis Aigbavboa and Douglas Aghimien

In the quest for better construction workforce management, this chapter explored the background of workforce management and related theories, models, and practices. Through a…

Abstract

In the quest for better construction workforce management, this chapter explored the background of workforce management and related theories, models, and practices. Through a review, the chapter provided meaning to the concept of construction and workforce management. The chapter concluded that while the construction industry worldwide is important to the economic growth of the countries where it operates, the industry’s management of its workforce is challenged by several problems. These problems include the nature of the industry, skill shortage, unhealthy working environment, and poor image of the industry, among others. Also, while the construction industry is rich in diversity, this has been a major source of problems for workforce management. The chapter further revealed that to improve workforce management and attain better-performing construction organisations, careful recruitment, effective training, providing a safe working environment, putting policies to promote diversity, and ensuring innovativeness, among others, are essential.

Details

Construction Workforce Management in the Fourth Industrial Revolution Era
Type: Book
ISBN: 978-1-83797-019-3

Keywords

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