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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.

Robert Franklin Hoxie was of the first generation of University of Chicago economists, a figure of significance in his own time. He is often heralded as the first of the Institutional economists and the impetus behind the field of labor economics. Yet today, his contributions appear as mere footnotes in the history of economic thought, when mentioned at all, despite the fact that in his professional and popular writings he tackled some of the most pressing problems of the day. The topics upon which he focused included bimetallism, price theory, methodology, the economics profession, socialism, syndicalism, scientific management, and trade unionism, the last being the field with which he is most closely associated. His work attracted the notice of some of the most famous economists of his time, including Frank Fetter, J. Laurence Laughlin, Thorstein Veblen, and John R. Commons. For all the promise, his suicide at the age of 48 ended what could have been a storied career. This paper is an attempt to resurrect Hoxie through a review of his life and work, placing him within the social and intellectual milieux of his time.

This paper aims to develop a holistic measure for analysing impression management and for detecting bias introduced into corporate narratives as a result of impression management.

Prior research on the seven impression management methods in the literature is summarised. Four of the less‐researched methods are described in detail, and are illustrated with examples from UK annual results' press releases (ARPRs). A method of computing a holistic composite impression management score based on these four impression management methods is developed, based on both quantitative and qualitative data in corporate narrative disclosures. An impression management bias score is devised to capture the extent to which impression management introduces bias into corporate narratives. An example of the application of the composite impression management score and impression management bias score methodology is provided.

While not amounting to systematic evidence, the 21 illustrative examples suggest that impression management is pervasive in corporate financial communications using multiple impression management methods, such that positive information is exaggerated, while negative information is either ignored or is underplayed.

Four impression management methods are described in detail, illustrated by 21 examples. These four methods are examined together. New impression management methods are studied in this paper for the first time. This paper extends prior impression management measures in two ways. First, a composite impression management score based on four impression management techniques is articulated. Second, the composite impression management score methodology is extended to capture a measure for bias, in the form of an impression management bias score. This is the first time outside the USA that narrative disclosures in press releases have been studied.

Ambidexterity has been shown to contribute to project performance. Recent studies of ambidexterity on the project level focus on multilevel knowledge resources, individual actions and structural ambidexterity. However, the role of project management methods remains unclear. This is surprising because project management methods are broadly disseminated as standards. The purpose of this paper is to theorize how project management methods affect ambidexterity on the project level.

It is demonstrated how routine theory adds to a better theoretical conceptualization and understanding of project management methods. The analysis of this paper contains, first, the reconstruction of the contribution of each action in “Scrum” to either exploitation or exploration and, second, the discussion of roles in Scrum. To conclude, a “big picture” of what ambidexterity in projects can look like is developed.

The main findings suggest that Scrum facilitates sequential and contextual ambidexterity by producing a pattern of alternating exploitation and exploration actions and by assigning specific roles.

For practitioners this leads to steps they can take to enhance ambidexterity in projects. It is suggested to staff explicitly ambidexterity-related roles like a Scrum Master and to persist on explorative actions like adaption of project goals and Customer Feedback.

First, the present paper contributes an analysis of the underlying micro-mechanisms of sequential and contextual ambidexterity in projects. Second, it informs practitioners on what aspects of project management methods they should pay attention to.

The purpose of this paper is to discover the preferences for management development methods used in the development of senior managers, and to discover the perceived effectiveness, as well as strengths and weaknesses, of different methods.

The study can be classified as a quantitative internet‐survey study, which also benefits from qualitative data through open‐ended questions. The sample of the study consisted of 2,500 senior managers of which 878 participated in the study.

The results indicate that the dominance of traditional short‐term management development activities continues while more longitudinal methods emphasizing experience‐based learning were reported to be more effective in supporting the development of senior managers. In addition, various key strengths and weaknesses of different methods were identified.

In future research, more in‐depth and longitudinal qualitative analysis of different management development methods would be useful to complement the understanding of such methods and their effectiveness.

Through the empirical analysis of the effectiveness of the management development methods, as well as their strengths and weaknesses, the paper provides useful information to organizations and experts about providing management development programs at the senior management level.

The paper provides latest information concerning the use of different management development methods, and increases the understanding about the characteristics and effectiveness of different management development methods at the senior management level.

The purpose of this paper is to propose a method for assessing the lean construction management performance (LCMP) of engineering projects using the analytic network process-fuzzy comprehensive evaluation (ANP-FCE) model.

Literature review and questionnaire surveys were used to achieve an evaluation index system for LCMP. The data needed to calculate the weights of the indices were derived from questionnaire surveys. The ANP and the Super Decisions (SD) software were used to calculate the weights of the indices and verify the validity of the weights. The FCE was adopted to carry out a comprehensive evaluation of LCMP, and the validity of the evaluation results was verified by applying the validity degree of maximum membership principle. The applicability of the method for evaluating LCMP was validated by empirical research.

The proposed method for assessing the LCMP using the ANP-FCE model is validated to be feasible. Decision makers can easily identify the strengths and weaknesses of lean construction (LC) management of the evaluated project from the evaluation results.

Some subjectivity may exist in the assessment process due to questionnaire surveys, and only one case has been studied to validate the applicability of the method. Therefore, researchers are encouraged to increase the number of LC experts and cases over the world to make the proposed method more standard.

The research is expected to propose an assessment method of LCMP for construction enterprises, provide a reference to develop assessment standards for LCMP for building associations or governments and help decision makers know the improving path of LC management.

This research contributes to the literature by summarizing the commonly used lean management tools for quality, cost, time, safety and organization in practice, and proposing a novel approach for assessing the LCMP of engineering projects. The study is useful for researchers, project managers and decision makers engaged in LC.

The purposes of this paper are as follows. First, the paper investigates the causes of risk and methods for managing it based on previous studies of trade risk and trade risk management. Second, the paper analyses the types and forms of trade risk for exporting companies and investigate the relationship between actual trade risks and perceptions of trade risk. Third, the paper establishes a measurement device for trade risk management and export performance based on previous studies. Fourth, the paper derives the concepts based on the accumulated details to establish a research model and verifies a cause and effect relationship. Fifth, the paper analyses what kind of effect the perception of trade risk exerts on trade risk management. And sixth, the paper analyses the effect of the method of trade risk management on the export performance of exporting companies to shed light on the utility of trade risk management.

The purpose in this research is to analyse the effects of trade risk management on the export performance of exporting companies. The authors have conducted a review of previous studies about trade risk, trade risk management, and the outcomes thereof. Based on that review, the authors have established a research model, derived hypotheses, and used statistical methods to verify those hypotheses.

First, the authors analysed the methods of settling payments, transaction terms, the transportation environment, and experience in trade claims and found that they influenced the perceived level of trade risk. Second, exporting companies’ prior perception of trade risk determines which methods of trade risk management are suitable. Third, the analysis of the methods of trade risk management and export performance found that financial performance was influenced more than non-financial performance by trade risk management.

The authors determined whether trade risk management effectively counters the losses incurred as a result of the trade risks faced by exporting countries. The authors used an empirical statistical analysis to comprehensively analyse appropriate trade risk management and export performance. Prior to implementing the empirical analysis, the authors conducted research on trade risk and its management and established a research model and research hypotheses based on a theoretical background of trade risk methods appropriate to the circumstances faced by exporting companies.

The specific challenges which small and medium‐sized enterprises (SMEs) face lead to a special knowledge management system with harmonised methods and supporting software tools. This paper seeks to address this issue.

A theoretical framework is proposed as a layer concept to describe the special situation of knowledge management in SMEs. Based on this framework empirical studies were conducted in German‐speaking countries to find out the relevant methods and tools supporting knowledge management in SMEs.

The outcome of the empirical study describes methods of knowledge management supporting the four key knowledge processes in SMEs, i.e. knowledge identification, knowledge acquisition, knowledge distribution and knowledge preservation. The results are explained in the developed “TechnicalSocialSocialTechnical Model” (TSST Model), which is a balanced system for technical and social knowledge applications.

The empirical study presented provides a model for knowledge management support in SMEs in German‐speaking countries. Further research will expand the empirical data on an international focus.

The developed TSST Model is currently used for the implementation of knowledge management systems in Austrian SMEs. The developed TSST Model functions as a decision support framework for SMEs to select technical and social knowledge methods according to the corresponding knowledge processes.