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This paper revisits Bartlett and Ghoshal’s transnational theory of the MNC in relation to multi-domestic MNCs. We argue that the aggregate level of analysis adopted by Bartlett and Ghoshal is unhelpful for identifying significant changes in multi-domestic MNCs at the level of discrete functions. We argue that a more disaggregated level of analysis is required. Our analysis of two cases of multi-domestic MNCs that have undertaken the global integration of their locally distributed purchasing functions indicates that while significant change to the purchasing function has occurred, at the aggregate level both MNCs remain multi-domestic. In both cases the decision to integrate local purchasing was regarded as having more obvious benefits than integrating other functions such as marketing. While both of our case multi-domestic MNCs may in future choose to integrate other functions and develop into full-fledged transnational companies we argue that there is no inevitability to this. Indeed global integration may cease with the purchasing function. A second theme in this paper is that we argue that Bartlett and Ghoshal’s transnational theory has a biased view of what constitutes effective governance mechanisms for achieving global integration, local responsiveness and worldwide learning and that it would greatly benefit from a more balanced application of hierarchical and relational governance mechanisms.

While library acquisition models are moving steadily away from ownership to access only, film vendors are following suit, but some streaming video purchase models become so expensive over time that one questions the motivation behind this choice. The following study was done to explore the motivations behind this choice, through a survey of academic librarians. The results showed that academic librarians are purchasing or subscribing to something that they perceive to be the preferred format for faculty and students. At the same time, respondents acknowledge the problems with streaming video purchase models, but this choice is being made despite attitudes that streaming video purchasing models are unsustainable.

The field of Supply Chain Management (SCM) has mainly focused on applications for large firms, where significant amount of theory has been developed in the last decades. Little attention has been received by micro and small enterprises (MSEs) that in Latin America represent approximately 99% of all businesses and are the key for the development of the economy, employment, and growth of the region. Due to MSEs' lack of productivity, only a fraction of them survive and thus contribute to Latin America's economic growth. In this chapter, we discuss the connection between MSEs' productivity growth and SCM. We present key takeaways from the literature and summarized different research approaches used to study this emerging field, specifically related to the impact of the size of the company, the use of surveys to gather data, and the importance of field interventions. We also present a large-scale project (i.e., MIT GeneSys) that focuses on improving survival of MSEs in developing countries and discuss some preliminary learnings gained via conducting shadowing/immersion of ∼250 MSEs from Mexico, Colombia, Chile, Ecuador, Peru, and Bolivia. We conclude the chapter by presenting some recommendations for the future research agenda for the emerging field of SCM for MSEs in Latin America.

The past two decades have witnessed a transformation in the corporate human resource (HR) function – moving away from a role of balancing multiple interests toward a narrower focus on business objectives – yet we know little about how this change occurred. This study finds that the functional backgrounds of senior HR managers played an important role in determining the changing health benefits of large corporations. Managers with finance backgrounds controlled costs more than those with traditional HR backgrounds and contracted with fewer health plans – yet surprisingly without measured differences in health care quality management. These results suggest that more attention should be paid to the backgrounds of managers in the wider evolution of HR.

A study of the price discounts granted by Morton Salt Company and other producers of table salt in the U.S. on their sales of table salt to grocery wholesalers and retailers. The discounts were found to be illegal under the Robinson-Patman Act by the Federal Trade Commission and the Supreme Court. The Commission and the Court believed that the discounts were unjustified price concessions granted to “large” buyers, consistent with the concerns of the Robinson-Patman Act. However, the evidence indicates that the most common discount – the “carload discount” – was received by virtually all buyers, regardless of the buyer’s size; the other discounts – “annual volume” discounts – though received primarily by “large” buyers, were likely cost based. The history of the discounts and likely reasons why they were granted are explored in detail.

In this chapter, we try to put ourselves in the buyer’s situation. It is a strong ongoing change force among contemporary organizations. Purchasing organizations are getting more capable, better equipped with tools, methods, higher skilled people, and improved organizational designs. This means that the business landscape for sales has changed significantly.

In this chapter, we describe this development and what it means for the ways in which purchasing organizations manage their business and also what are the implications for sales organizations. Our message is that these developments are important to be aware of for people in sales as well as for the entire sales organization and sales managers.

Public procurement is important in itself but is also an important intervening force in some business networks. Two aspects are of particular interest. The first is that public purchasing is an important ingredient in public policy in relation to a number of business networks; it is substantial in areas such as transportation, communication, health care and defence, where the ‘public’ is often the most dominating actor. As such it can be one of the measures in innovation policies, as well as in regional and local development policies. The second aspect is that public purchasing is highly regulated by law, based mostly on the assumption of ‘homogeneous, competitive, product markets’. That restricts public procurement in forming close and continuous supplier relationships, thus making more effective use of these relationships, particularly for development purposes. A consequence is that suppliers’ capabilities cannot be used in the same way as in the private sphere. The chapter concludes with a discussion of current developments in regulation that allow closer collaboration with suppliers and the likely benefits, a feature that has been evidenced in prior Industrial Marketing and Purchasing (IMP) research.

This chapter examines the role of stakeholders, cocreation, and pro-environmental behaviors in Google’s efforts to reduce the environmental impact of their food waste. It describes several different strategies that the company undertook and the outcomes of those efforts. These efforts ranged from working with suppliers and employees to use food that was normally wasted to implementing a waste measuring and feedback system. The case highlights the challenges, current impact, and risks of the different strategies.

The chapter covers the theories and models of stakeholder influence on sustainability, new product development through cocreation, and pro-environmental behaviors; it applies these concepts to Google’s food waste program.

The results of the study contribute to the frameworks on cocreation and stakeholder management to include ideas for encouraging pro-environmental behavior through various social practices (measuring and monitoring waste, building supply chain partnerships, and cocreating new products with stakeholders).

The findings of this chapter will help other companies with ideas for successfully reducing food waste and its environmental impact by illustrating new ideas for engaging stakeholders in the supply chain.

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.