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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.

In daily marketing practices, when launching and promoting new products, marketers often induce consumers’ awe of nature via exposing consumers to beautiful natural scenes. Does this marketing practice really facilitate consumers’ subsequent new product choice? Existing awe research and new product research have not examined this issue yet. The purpose of this study is to study whether the marketing practice of awe induction faciliates consumers' new product choice.

This paper examines the double-edged sword effect of different types of awe on consumers’ adoption of new products. The authors conducted five experiments using various product categories (soft drinks, juices, cookies and watches), various many sources of sample types (college student samples and adult samples) and various manipulation of awe. The authors also focused on both new products with incongruent visual appearance (Experiment 1a, Experiment 1c, Experiment 2 and Experiment 3) and new products with incongruent conceptual attributes (Experiment 1b) to enhance the rigor of the experiments and the generalizability of the conclusions.

The authors find that when consumers perceive awe of threatening natural phenomena, they decrease their choice of moderately incongruent new products (positive effect), while when consumers perceive awe of beautiful natural phenomena, they increase their choice of moderately incongruent new products (negative effect). Also, this paper finds that the emergence of the positive of the double-edged sword effect is driven by the sequential mediation of the need for accommodation and openness to new experiences, while the emergence of the negative of the double-edged sword effect is driven by the uncertainty reduction motive.

This research has important theoretical implications. First, this paper advances existing awe research by reconciling the inconsistent findings in existing awe research by categorizing awe of nature. Second, this paper advances existing research on new products and moderate incongruity effects by exploring when the moderate incongruity effect exists and when it reverses in the new products field through the classification of awe of nature.

This study has rich implications for marketing management. First, marketers can facilitate consumers’ adoption of moderate incongruent new product via priming consumers’ awe of beautiful nature. Second, this paper suggests that marketers and brand managers should carefully choose the timing of new product launches to avoid inducing consumer awe of threatening nature (e.g. immediately after a severe natural disaster). Finally, the results of Experiment 3 in this paper suggest that when marketers want to launch new products with moderate incongruity, they need to target consumers with high cognitive flexibility.

This paper discusses how different types of awe affect consumers’ attitudes and choice of moderately new products. This research question has its social value in helping marketers, companies, consumers and society know the power of awe of nature on the behaviors and decision-making.

To the best of the author’s knowledge, this paper is among the first ones to examine the double-edged sword effect of different types of awe of nature on consumers’ new product adoption.

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.

Paper recycling is an environment friendly technology used worldwide. The process involves turning waste paper into new paper products. According to the Society for Technology and Action for Rural Advancement (TARA), the process includes shredding of waste paper, soaking the shredded paper in water overnight, feeding the shredded soaked paper inside the hydrapulper, transforming wet material into pulp, forming pulp into required and specified size of paper, squeezing out excess water from wet paper, drying the wet sheet on cloth, removing the paper from the cloth, cutting paper into definite size, and finally manufacturing the product. Handmade paper can be used for making different paper products. This simple technology can reduce environment degradation, produce cost-effective paper, inculcate skill development, and create livelihoods. This chapter highlights a specific activity initiated in 2007 by the author in the capacity of then director, UGC Centre for Women Studies, BITS, Pilani. The activity involved setting up the TARA Mini Paper Recycling Unit, sponsored by the UGC Centre for Women Studies, BITS, Pilani, training 10 rural women on the process of making paper from waste paper and making end products out of recycled paper. The outcome of this activity was economic empowerment and helping women acquire skills of making paper from waste paper.

The Secretary of State after consultation with organisations and associations of organisations appearing to be representative respectively of substantial numbers of employers engaging in the activities hereinafter mentioned and of substantial numbers of persons employed in those activities and in exercise of her powers under section 1 of, and paragraphs 1 and 7 of the Schedule to, the Industrial Training Act 1964 (hereinafter referred to as “the Act”) and of all other powers enabling her in that behalf hereby makes the following Order:—

The purpose of this paper is to develop the value concept for recycling contexts.

The paper is a conceptual discussion supported by empirical illustrations of value development for recycled paper and electric and electronics products.

Demonstrates the fundamental effects of applying the economic value concept for recycling. Suggests that value can be seen as negative and decreasing, besides positive and increasing. The end customer actually and voluntarily pays in both monetary terms and own work in order to help another actor further along the supply chain to exploit the value created.

Any supply chain analysis including recycling must also consider the consumption of value. Traditional models and concepts are based on the end customer as the endpoint. In striving for a societal development towards “closing the circles” this more holistic understanding of value development becomes crucial.

Recycling is traditionally seen as a cost‐adding activity, for firms and also for consumers in terms of direct and indirect costs and time consumption. As industrial firms are supposed to include recycling of their products in their total business offering (e.g. product stewardships), the value creation and consumption mechanisms regarding recycling need to be better understood.

The value concept has been widely researched in different settings, however the value development of products and material in supply chains including recycling has not been addressed. The inclusion of the end‐customer among industrial actors in a supply chain provides a new complexity, which this paper addresses.

The purpose of this paper is to review existing literature related to private label brands (PLBs) and to identify the antecedents and consequences involved in the private brand purchase.

The study used a systematic review approach and identified 92 significant published articles between 1960 and 2016 for evaluation using SCOPUS database exclusively in the field of marketing. The journals that have published articles on purchase intention of PLBs are taken into consideration.

The authors provide a holistic framework on the purchasing behaviour of PLBs. The antecedents that emerged out of the most frequently studied factors are grouped as determinants of store brand proneness. The factors of consequences were categorised into loyalty factors along with the moderating variables as product category and retailer related attributes. These findings will serve as a twofold guide to retailers, i.e., help them gain an understanding of the target consumer group characteristics and design strategies to enhance the purchase of private label products.

This investigation considers only published research papers bearing the title of PLBs purchase.

This study is the first attempt of its kind of systematically reviewing the antecedents and consequences of PLB consumers. Both relevant published research and emerging research issues in the field of consumer research have been identified with a view to foster future research needs.

The purpose of this paper is to offer a commercialization framework that outlines phases and functional areas for technical and business practices in getting innovative products to market. The development of this framework was motivated by a history of failures of entrepreneurial business ventures in the commercialization of construction products.

This paper presents Phase 1 of commercialization research efforts, which includes a definition of innovation and commercialization for the residential construction industry; a review of literature related to generic commercialization models; and construction of a new commercialization framework for innovative construction products. This paper also introduces Phase 2 of this research, which includes qualitative and quantitative knowledge capture from construction industry experts; and the development of a domain‐specific commercialization model for the residential industry based on these inputs to reflect the unique challenges of construction products.

This paper presents a generic commercialization framework as a basis for interpreting various data from product interviews and case study literature. These data were used to further specify the framework. This paper presents an example of the many construction products reviewed in this research and its possible impact on the framework.

The generic commercialization model presented here could benefit innovators of construction products. The research indicates the importance of key steps in the commercialization of these kinds of products.

Since, no model captured the specific issues of commercializing residential construction products, this paper introduces a basis for one. In creating a generic commercialization framework, this paper facilitates entrepreneurial product commercialization for the construction industry.

The purpose of this paper is to describe and analyze an unusual legal development concerning brand protection in Thailand. The case study elucidates many key concepts in brand management and the political economy of Thailand.

A case study approach is adopted, in which a chronology of key events surrounding a supreme court decision are developed. An analysis of the causes and consequences of the verdict is presented drawing on inputs from legal and business experts.

The decision at the center of this case is ground breaking. Unlike conventional infringement decisions that are based on tangible designs of products, this case established protection of a brand image based on advertisements aired on television. It is argued that the decision went too far in the protection of trade dress and may potentially limit freedom and creativity for future marketing campaigns.

Intellectual property protection in developing economies such as in Thailand can be complicated by a lack of clear laws and the political and social influence of the parties involved.

The case provides the first analysis of a potentially consequential supreme court decision with links to the unique context of the political economy of Thailand.

The problem of environmental pollution is becoming increasingly severe, and international consensus confirms the need for eco-friendly consumption. Worldwide, the eco-friendly food market is booming, so understanding consumers’ motivations to purchase these foods is crucial. This paper aimed to construct a model explaining consumers’ intentions to purchase eco-friendly food by combining stimuli-organism-response (SOR) and signalling theories and exploring the mechanisms by which macro- and micro-signals impact perceptions of value and consumers’ subsequent willingness to purchase eco-friendly food.

An online questionnaire was distributed through the Qualtrics platform, and the completed questionnaires were collected in March and April 2023. The study used partial least squares structural equation modelling (PLS-SEM) to analyse the 331 valid responses received.

The results indicated that trustworthy eco-labels for high-quality and health-promoting products, as conveyed in macro signals, significantly enhanced consumers’ perceptions of functional value. The peer effect and a moderate level of food anthropomorphism conveyed in micro-signals substantially improved their perceptions of social value, whilst the perceived value of products significantly and positively influenced their purchase intentions.

This study explains consumers’ motivations to purchase eco-friendly products. This provides an explanation for the effect of macro- and micro-signals on value perceptions. By integrating the different dimensions of these signals to create a unified research perspective, the paper provides an integrated model, thereby filling a research gap concerning the influence of two-dimensional signals on purchase intention. By supporting eco-friendly food use, the paper contributes to environmental protection and sustainable development.