Search results

1 – 10 of over 12000
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: 1 January 2014

William A. Kerler, A. Scott Fleming and Christopher D. Allport

The purpose of this study is to investigate the effects of attribute frames and justifications on capital budgeting decisions and to examine whether the requirement to provide…

Abstract

Purpose

The purpose of this study is to investigate the effects of attribute frames and justifications on capital budgeting decisions and to examine whether the requirement to provide justification for a capital budgeting decision moderates the effect of attribute frames.

Methodology

One-hundred and eleven participants made a capital budgeting decision in an experimental case that manipulated the frame of the financial evidence provided and the requirement to provide a justification.

Findings

Results suggest that both attribute frames and justifications affect capital budgeting decisions but the requirement to provide justifications did not moderate the effect of attribute frames.

Originality/value

This study contributes to the capital budgeting literature by identifying two factors that may bias judgments. This study also contributes to the framing literature by examining one potential method of moderating framing effects – requiring justification for decisions.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78350-632-3

Keywords

Abstract

Details

Winning Through Platforms: How to Succeed When Every Competitor Has One
Type: Book
ISBN: 978-1-80455-298-8

Abstract

Details

The Value of Design in Retail and Branding
Type: Book
ISBN: 978-1-80071-580-6

Book part
Publication date: 26 August 2014

Brian Uzzi

Analysis of organizational decline has become central to the study of economy and society. Further advances in this area may fail however, because two major literatures on the…

Abstract

Analysis of organizational decline has become central to the study of economy and society. Further advances in this area may fail however, because two major literatures on the topic remain disintegrated and because both lack a sophisticated account of how social structure and interdependencies among organizations affect decline. This paper develops a perspective which tries to overcome these problems. The perspective explains decline through an understanding of how social ties and resource dependencies among firms affect market structure and the resulting behavior of firms within it. Evidence is furnished that supports the assumptions of the perspective and provides a basis for specifying propositions about the effect of network structure on organizational survival. I conclude by discussing the perspective’s implications for organizational theory and economic sociology.

Details

Collaboration and Competition in Business Ecosystems
Type: Book
ISBN: 978-1-78190-826-6

Keywords

Book part
Publication date: 6 April 2021

Zafer Adiguzel

Many studies have proven that innovation performance is an important factor that increases corporate’s performance. In this context, companies need to be successful in innovation…

Abstract

Many studies have proven that innovation performance is an important factor that increases corporate’s performance. In this context, companies need to be successful in innovation management, and they need to innovate. The technological turbulence that may occur in the sector where the companies are located will affect the innovation performance negatively if the companies fail to manage innovation. As a result of factors such as increasing competitive pressure with globalization, the elimination of time and space obstacles of technology, expanding purchasing alternatives, and increasing awareness levels, the newest products bring the highest revenues. These developments have led to a dramatic increase in the importance of developing new products as a competitive weapon, making product innovation an important element of the organizational strategy. Therefore, innovation strategies to be implemented and dynamic skills that are owned are needed to be managed correctly by companies. In this study, innovation management, technological turbulence, innovation strategies, and dynamic capabilities are examined.

Details

Strategic Outlook in Business and Finance Innovation: Multidimensional Policies for Emerging Economies
Type: Book
ISBN: 978-1-80043-445-5

Keywords

Open Access
Book part
Publication date: 9 November 2020

Donato Cutolo, Simone Ferriani and Gino Cattani

Strategy scholars have widely recognized the central role that narratives play in the construction of organizational identities. Moreover, storytelling is an important strategic…

Abstract

Strategy scholars have widely recognized the central role that narratives play in the construction of organizational identities. Moreover, storytelling is an important strategic asset that firms can leverage to inspire employees, excite investors and engage customers' attention. This chapter illustrates how advancements in computational linguistic may offer opportunities to analyze the stylistic elements that make a story more convincing. Specifically, we use a topic model to examine how narrative conventionality influences the performance of 78,758 craftsmen selling their handmade items in the digital marketplace of Etsy. Our findings provide empirical evidence that effective narratives display enough conventional features to align with audience expectations, yet preserve some uniqueness to pique audience interest. By elucidating our approach, we hope to stimulate further research at the interface of style, language and strategy.

Details

Aesthetics and Style in Strategy
Type: Book
ISBN: 978-1-80043-236-9

Keywords

Book part
Publication date: 12 September 2003

Jeffrey L Furman

The origin and nature of meaningful, persistent firm-specific differences is a central issue in the study of business strategy. I investigate in this paper the role of…

Abstract

The origin and nature of meaningful, persistent firm-specific differences is a central issue in the study of business strategy. I investigate in this paper the role of characteristics physically external to firms, but embodied in their local geographic areas, in driving differences in firms’ organizing strategies. Specifically, I examine the extent to which location-specific characteristics affect the organization of pharmaceutical firms’ research laboratories bringing both qualitative and quantitative evidence to bear on this issue. Analyses of the histories of several late 19th century drug makers suggest that differences in local institutions, labor markets, and demand structures played important roles in affecting case firms’ strategic evolution. For example, while Mulford (Philadelphia PA) exploited the strength of nearby universities and the city’s public health system in organizing around leading-edge capabilities in bacteriology, Sterling (Wheeling WV) found that its local environment rewarded investments in marketing and distribution. Panel data analysis on a sample of firms from the late 20th century provides complementary evidence, demonstrating that the scientific orientation of modern drug discovery laboratories is positively and significantly correlated with measures of the strength of the local scientific and technical base. Together, these analyses suggest that location-specific characteristics may be important in driving firm heterogeneity and, ultimately, competitive advantage.

Details

Geography and Strategy
Type: Book
ISBN: 978-0-76231-034-0

Book part
Publication date: 20 October 2015

Mohammad Shamsuddoha

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured…

Abstract

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

Keywords

1 – 10 of over 12000