Search results

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.

Building on recent theoretical insights from the institutional logics perspective, we examine organizational dynamics in the loosely coupled field of corporate diversity management to develop a theory of the process of logic instantiation. We consider a case in which firms subscribed to the same institutional logic, the business performance logic for diversity management, but varied in adoption of diversity mentoring practices. Employing an inductive and iterative approach to analyze over 50 interviews with diversity managers at large U.S. corporations, we explain how four organizational factors mediated the process of logic instantiation in these firms: (1) the diversity manager’s interpretation and framing of the business performance logic, (2) the formal diversity goals of the firm, (3) the relative organizational power of the diversity manager, and (4) the accepted definition of “diversity.” We discuss implications for theories of social action and diversity management.

Building on recent theoretical insights from the institutional logics perspective, we examine organizational dynamics in the loosely coupled field of corporate diversity management to develop a theory of the process of logic instantiation. We consider a case in which firms subscribed to the same institutional logic, the business performance logic for diversity management, but varied in adoption of diversity mentoring practices. Employing an inductive and iterative approach to analyze over 50 interviews with diversity managers at large U.S. corporations, we explain how four organizational factors mediated the process of logic instantiation in these firms: (1) the diversity manager’s interpretation and framing of the business performance logic, (2) the formal diversity goals of the firm, (3) the relative organizational power of the diversity manager, and (4) the accepted definition of “diversity.” We discuss implications for theories of social action and diversity management.

While many studies have focused on the link between economics and democracy in exploring the strategies adopted by developing countries, they have tended to overlook the role of bureaucracy in democratization. This study seeks the missing link between bureaucracy and democratization. What are the conditions necessary for bureaucracy to facilitate the democratization process of a country? This chapter begins by briefly reviewing the bureaucracy literature from Max Weber and Karl Marx and then argues that despite its shortcomings, bureaucracy in its Weberian form can facilitate the political democratization of a developmental state. This study concludes that although bureaucracy is often regarded as dysfunctional, it can be instrumental in the democratization process in the context of the developmental state. This article concludes that there are six conditions for the function for democratization: big enough to protect themselves from the arbitrary use of political authority, qualification and competency, take administration out of politics and political neutrality, red tape, consensus about the good government, and having an eye on the long-term, broader interests of the country and the government.

A creative identity, the incorporation of creativity into self-definition, is associated with creative outcomes. Given the importance of creativity to organizational success, understanding creative identity and in particular creative identity work (the formation and maintenance of creative identity) can be useful in understanding creatives within organizations. To be considered creative, individuals need to not only produce unique artefacts, but these artefacts need to be assessed by legitimate judges as being creative. Judges may be within an organization (e.g., senior researchers within a laboratory) or may be external to an organization (e.g., award judges in international advertising competitions). Underpinning creative identity work is the creative assessment, however this assessment is ambiguous and contextual. In other words, what is considered creative in one context or by one judge may not be considered creative in another context or by different judges. The ambiguity of the creative assessment makes creative identity work a precarious undertaking. Based on two case studies – a R&D laboratory and an advertising agency – this research explores the strategies which creative individuals employ in their creative identity work in response to the ambiguity of the creative assessment. This research contributes to the growing area of creative identity research by unpacking three specific strategies used as part of identity work of creatives: defending, emotional distancing and differentiating. These strategies assist the creatives in maintaining a coherent sense of who they are within the organizational context despite the unpredictability of the creative assessment.