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1 – 10 of over 12000
Book part
Publication date: 19 June 2012

Jan O. Piontkowski, Andreas Hoffjan, Maik Lachmann and Lukas D. Schuchardt

Purpose – Interorganizational cost management among companies can lead to significant cost reductions. However, the determinants of the implementation and long-term use of open…

Abstract

Purpose – Interorganizational cost management among companies can lead to significant cost reductions. However, the determinants of the implementation and long-term use of open book accounting as a tool in interorganizational cost management still remain unclear. We contribute to the academic literature by examining the influence of different determinants on the propensity to use open book accounting.

Design/methodology/approach – We conduct an experiment and use a covariance-based structural equation model to analyze the influence of the amount of the initially offered cost information, the offer of a relation-specific asset, and the relative power structure. The model introduced in this paper also integrates aspects of user acceptance that are derived from the Technology Acceptance Model.

Findings – The results demonstrate that both groups of variables have a significant effect on the willingness to use open book accounting. We also show that users of a management device are influenced in their choice by the perceived ease of use of the instrument; yet the extent to which open book accounting can help them achieve their goals (perceived usefulness) has an even stronger influence.

Research limitations/implications – Our findings contribute to a better understanding of the determinants that lead to the successful implementation of open book accounting as an interorganizational cost management tool, and help companies to avoid pitfalls during the implementation process.

Originality/value – This is the first study to analyze the simultaneous influence of different situational and attitudinal determinants on the propensity to engage in interorganizational cost information exchange.

Details

Performance Measurement and Management Control: Global Issues
Type: Book
ISBN: 978-1-78052-910-3

Book part
Publication date: 23 September 2014

Marc Wouters and Susana Morales

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…

Abstract

Purpose

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.

Methodology/approach

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

Findings

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.

Research Limitations/Implications

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.

Originality/value

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

Book part
Publication date: 17 August 2017

Enrico Baraldi and Johnny Lind

A highly relevant issue for management is the measurement and appropriation of jointly created value. The existence of relationships is challenging for accounting and for the…

Abstract

A highly relevant issue for management is the measurement and appropriation of jointly created value. The existence of relationships is challenging for accounting and for the sharing and appropriation of values. Interdependences that characterise business relationships make value measurement and appropriation problematic. Yet, measuring value is important for orienting managers’ behaviours, and it affects the solutions implemented in business relationships on which value creation and appropriation depend. Values are created in relationships because resources are combined through relationships. Defining clear boundaries is important to produce measurements, but setting boundaries in interdependent relationships and networks is always problematic, and to some extent, arbitrary.

Business relationships have a number of soft and multiple effects that are difficult to measure and consequently difficult to divide among the involved business actors creating specific appropriation problems. An interesting development is underway as companies attempt to develop special tools for handling these problems.

Details

No Business is an Island
Type: Book
ISBN: 978-1-78714-550-4

Keywords

Book part
Publication date: 8 April 2010

Paolo Carenzo and Andrea Turolla

Purpose – To analyze the diffusion of management accounting tools in Italian manufacturing firms and the impact of contingency factors with a particular focus on…

Abstract

Purpose – To analyze the diffusion of management accounting tools in Italian manufacturing firms and the impact of contingency factors with a particular focus on internationalization.

Design/methodology/approach – This study is based on a qualitative statistical analysis and two quantitative data analyses focusing on the effects of contingency factors. In particular, 274 questionnaires were analyzed. A questionnaire-based e-mail survey was used to collect data.

Findings – The results confirm positive relationships between management accounting systems and traditional contingency factors such as company size, organizational structure, and operational complexity. In addition, a positive correlation was found between the internationalization and implementation of activity-based costing and target costing.

Research limitations/implications – In the context of internationalization, this exploratory study considers only the impact of foreign customers. Further research could include other factors such as foreign suppliers, joint ventures, and technological exchanges.

Originality/value of paper – This paper contributes to the analysis of the impact of internationalization, a contingency variable not yet fully investigated in management accounting system research.

Details

Performance Measurement and Management Control: Innovative Concepts and Practices
Type: Book
ISBN: 978-1-84950-725-7

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.

Abstract

Details

Taxing the Hard-to-tax: Lessons from Theory and Practice
Type: Book
ISBN: 978-1-84950-828-5

Content available
Book part
Publication date: 17 August 2017

Abstract

Details

No Business is an Island
Type: Book
ISBN: 978-1-78714-550-4

Book part
Publication date: 19 June 2012

Antonio Davila

Purpose – The purpose of this chapter is to present a state of the art of performance measurement and management control systems based on the papers presented in the 6th…

Abstract

Purpose – The purpose of this chapter is to present a state of the art of performance measurement and management control systems based on the papers presented in the 6th Conference on Performance Measurement and Management Control in Nice, France, 2011. The chapter is structured around two main topics: performance measurement and control systems.

Methodology/approach – The chapter is based on a thorough review of all the papers presented at the conference. Each paper was classified according to the topic it dealt with and the methodology used in the paper.

Findings – We structure the papers around the following topics: cost measurement and management, mapping the landscape, financial measures, nonfinancial performance frameworks, performance measurement design, sector-specific measures, and marketing measures within performance measurement. The topics identified in management control systems are compensation, management control systems' design, motivational aspects, strategy, risk management and enterprise software, governance, nonprofit organizations, and innovation.

Research limitations/implications – The chapter provides a comprehensive review of these topics. The review is limited to the selection bias implicit in the papers submitted to the conference. However, with almost 200 papers, the conference includes a large set of papers and topics. The analysis indicates that the field is dynamic with close connections to practice and promising research lines.

Practical implications (if applicable) – This state-of-the-art review reveals relevant research findings for companies and organizations. It also indicates that the research community is tackling important issues to society and the evolution of research promises to offer interesting alternatives to tackle these problems.

Social implications – Performance measurement and management control systems are important topics for management. Recent work is extending the implications of these fields beyond companies to include nonprofit organizations and public sector departments. Advances will definitely shape the way societies are designed.

Originality/value of chapter – The chapter provides a review of the field based on the contributions at the conference. As such it portrays the state of the field and gives researchers as well as practitioners a quick way to update their knowledge of the topics that are dominating the field.

Details

Performance Measurement and Management Control: Global Issues
Type: Book
ISBN: 978-1-78052-910-3

Book part
Publication date: 8 April 2010

Rosa Alba Miraglia and Antonio Leotta

Purpose – This study attempts to explore further the relation between performance information and trust as the main control levers in inter-firm transactional…

Abstract

Purpose – This study attempts to explore further the relation between performance information and trust as the main control levers in inter-firm transactional relationships.

Design/methodology/approach – After discussing the interaction between information and trust from different theoretical perspectives, the study examines the case of a multinational company working in the pharmaceutical industry. Material has been collected through interviews with managers and documental analyses, focusing on the relations between the company and its partner suppliers.

Findings – A theoretical systematisation is provided, distinguishing three main perspectives: (1) the transactional perspective, strictly derived from transaction cost economics assumptions, which denies any role to trust; (2) the relational perspective, which, in examining inter-firm trust, assumes similarities with inter-personal trust; (3) the institutional perspective, which, based on the sociological distinction of “trust in abstract systems” and “trust in persons”, is intended to identify institutional factors explaining management accounting changes. Case discussion shows that the institutional propositions fit the empirical evidence better, for both trust in persons and in systems are important as control levers, but their relevance differs along the value chain: while trust in persons is more relevant in the less-programmable phases, trust in systems is more developed in the more programmable one.

Research implications – The paper contributes to the literature on inter-organisational control by providing more insights into the interaction between information and trust as control levers.

Originality/value – The focus on value chain phases enables us to analyse how different control patterns or archetypes can be co-present in a given relationship.

Details

Performance Measurement and Management Control: Innovative Concepts and Practices
Type: Book
ISBN: 978-1-84950-725-7

Book part
Publication date: 26 January 2023

Marta Peris-Ortiz, Pablo Álamo and Jaime Alonso Gómez

Many experts agree with the opinion that blockchain technology will bring about a revolution and create a new system of living, relating and doing business. What so far seems to

Abstract

Many experts agree with the opinion that blockchain technology will bring about a revolution and create a new system of living, relating and doing business. What so far seems to be an experimental phenomenon, which is already producing results and creating high-value communities, may soon become a real social transformation. The case study presented here sheds some light on the blockchain reality, the importance of digital entrepreneurial talent, which seeks to take advantage of a situation in the country to develop a commercial project attractive to foreign investors. The authors analyze the key elements of the success of a Paraguayan company focused on high-tech operations. The authors venture to present an exploratory model of management in the blockchain world, in order to collaborate, cooperate and encourage the success of many future digital ventures.

Details

Bleeding-Edge Entrepreneurship: Digitalization, Blockchains, Space, the Ocean, and Artificial Intelligence
Type: Book
ISBN: 978-1-80262-036-8

Keywords

1 – 10 of over 12000