Search results

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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: 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: 9 August 2016

Jörg Hruby, Lorraine Watkins-Mathys and Thomas Hanke

Within the literature of global mindset there has been much discussion of antecedents. Few attempts have been made, however, to analyze the outcomes of a global mindset. Our…

Abstract

Within the literature of global mindset there has been much discussion of antecedents. Few attempts have been made, however, to analyze the outcomes of a global mindset. Our chapter undertakes a thematic analysis of global mindset antecedents and outcomes in the 1994–2013 literature. Adopting an inductive approach and borrowing methods from international business and managerial cognition studies, we map, assess, and categorize 42 empirical and 10 theoretical studies thematically. We focus on the antecedents and outcomes at individual, group, and organizational levels. We conceptualize corporate global mindset as a multidimensional construct that incorporates global mindset at the individual level and is dependent on a robust communications infrastructure strategy for its cultivation throughout the organization. Our study categorizes antecedents and outcomes by level and identifies the gaps in global mindset outcomes and firm performance for future researchers to address.

Details

Advances in Global Leadership
Type: Book
ISBN: 978-1-78635-138-8

Keywords

Book part
Publication date: 10 July 2006

Edward J. Sabornie

The contributions of qualitative research to the study of behavioral–emotional disabilities, mild intellectual disabilities, and learning disabilities (the three types of…

Abstract

The contributions of qualitative research to the study of behavioral–emotional disabilities, mild intellectual disabilities, and learning disabilities (the three types of high-incidence disabilities) are relatively recent and far from abundant. This chapter discusses qualitative, or “naturalistic” research by briefly examining the methodology used in such inquiry, reviewing many of the available studies concerning those with high-incidence disabilities, and providing implications from the existing empirical literature. It is not recommended that qualitative research takes the place of quantitative research in special education, but well-designed and executed naturalistic studies can contribute additional knowledge that is worthwhile to the field.

Details

Applications of Research Methodology
Type: Book
ISBN: 978-0-76231-295-5

Book part
Publication date: 13 August 2014

Antigoni Papadimitriou, Nataliya Ivankova and Sylvia Hurtado

In this chapter, the authors discuss challenges and decision-making in the process of conducting quality mixed methods research in higher education, and offer the lessons learned…

Abstract

In this chapter, the authors discuss challenges and decision-making in the process of conducting quality mixed methods research in higher education, and offer the lessons learned from their experiences. The chapter begins with a discussion of quality and the ways of establishing quality in mixed methods studies. Two examples of studies are used to illustrate the issues involved in addressing quality in conducting mixed methods studies in different higher education settings. The first example discusses the challenges associated with establishing the quality of meta-inferences in a mixed methods (quantitative to qualitative) design that was used in two studies of students’ engagement and persistence in pursuing graduate degrees online in the United States. The second example presents the methodological steps and criteria for evaluating the quality of a multilevel mixed design study to explain quality management in Greek higher education. The authors also reflect on how researchers can become active participants in the co-construction of quality in mixed methods research.

Details

Theory and Method in Higher Education Research
Type: Book
ISBN: 978-1-78190-682-8

Book part
Publication date: 4 September 2003

Maria Anne Skaates

At the beginning of the nineties, the Danish construction market was in the midst of a severe slump (Eurostat, 1995). At the same time, the German market was beginning to boom…

Abstract

At the beginning of the nineties, the Danish construction market was in the midst of a severe slump (Eurostat, 1995). At the same time, the German market was beginning to boom, due to the process of unifying the two German states (European Construction Research, 1995). Because of the poor home market circumstances, many Danish construction industry actors, including individual architects and architectural firms, attempted to find work in Germany (Halskov, 1995). However, the aspirations of most of these actors were dashed. By 1996, many of the largest Danish civil engineering and contracting firms had lost billions of Danish kroner, and a great number of small firms, typically architectural firms or subcontractors in the construction process, had also experienced severe losses, some of which had jeopardized the very existence of these firms (ibid.). This turn of events surprised both insiders in the Danish construction industry and the general Danish population as both groups believed that Denmark has high construction standards and that the most of the firms that had attempted operations in Germany were technically competent and had sound domestic business policies.

Details

Evaluating Marketing Actions and Outcomes
Type: Book
ISBN: 978-0-76231-046-3

Book part
Publication date: 31 July 2014

David Gras, Todd W. Moss and G. T. Lumpkin

The purpose of this study is to assess the current prevalence of empirical research in the field of social entrepreneurship. Further, we identify secondary datasets and explain…

Abstract

Purpose

The purpose of this study is to assess the current prevalence of empirical research in the field of social entrepreneurship. Further, we identify secondary datasets and explain their relative strengths and weaknesses for use by social entrepreneurship scholars.

Methods

The authors conducted a search of academic articles in the EBSCO and ProQuest databases mentioning social entrepreneurship, social venture(s), social enterprise(s), or social entrepreneur(s) in the title, abstract, or keywords published from 2009 to 2013. Papers were coded and analyzed based upon the nature of their methods.

Findings

We find that while qualitative studies are still the norm, quantitative methods are increasing, thanks to the creation of large-scale datasets and the use of analysis techniques new to the field. Three such large-scale datasets – the PSED II, GEM, and nonprofit tax collections – are discussed in depth. We find several strengths and weaknesses for each dataset, yet each provides social entrepreneurship scholars with fruitful opportunities.

Value of chapter

Through a deeper understanding of empirical research and sources of social entrepreneurship data, scholars may be more attracted to social entrepreneurship, better equipped to conduct high-quality research and publish in high-quality outlets. Moreover, by moving beyond case studies and small-sample research to engaging larger pools of subjects and producing more generalizable findings, social entrepreneurship scholars will have the ability to impact a much broader scope of practitioners.

Details

Social Entrepreneurship and Research Methods
Type: Book
ISBN: 978-1-78441-141-1

Keywords

Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions…

Abstract

The purpose of this study is to review a synthesis of International Financial Reporting Standards (IFRS) implementation in developing countries in an attempt to provide directions for future research. The in-depth analysis was performed with the use of the data analysis tool available in the Scopus databases. The study initially reviewed 145 papers and in particular 35 papers were analysed. Fifteen articles (43%) were published in seven journals including International Journal of Accounting, Critical Perspectives on Accounting, Advances in Accounting, International Journal of Accounting and Information Management, Asian Review of Accounting, Journal of Applied Accounting Research, and Asian Journal of Business and Accounting. Specifically, 89% citations were from 14 articles, but 9 (25%) articles were without any citations. Most of the studies focus on qualitative followed by quantitative, and very few studies were based on mixed methods. Researchers should focus on few areas for future research on IFRS implementation in developing countries including theory implications, policy prescriptions, and case of particular standard.

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Book part
Publication date: 16 September 2021

Michael A. Owens and Emily R. Mills

In this chapter, the authors describe how instructors used decision-based learning (DBL) to teach master’s and doctoral students in qualitative research courses how to evaluate…

Abstract

In this chapter, the authors describe how instructors used decision-based learning (DBL) to teach master’s and doctoral students in qualitative research courses how to evaluate qualitative research articles and develop their own skills at communicating their own research design choices. The authors employed a unique approach to DBL by coupling it with a decision tree built on Ryan et al.’s (2007) qualitative evaluation framework and Arao and Clemens’ (2013) brave spaces model. The authors found that using the above approach helped students develop specific critiques of the articles they chose, which then aided them in developing their own research designs.

Details

Decision-Based Learning: An Innovative Pedagogy that Unpacks Expert Knowledge for the Novice Learner
Type: Book
ISBN: 978-1-80043-203-1

Keywords

Open Access
Book part
Publication date: 14 December 2023

Stefan Prigge and Katharina J. Mengers

This chapter presents the current research status of family constitutions from an economics perspective. It locates the family constitution as part of the family and business…

Abstract

This chapter presents the current research status of family constitutions from an economics perspective. It locates the family constitution as part of the family and business governance structure of a family firm and the owner family. The typical structure and content of a family constitution are introduced. The chapter focuses on the status of research about family constitutions and provides a structured map for future research. With regard to extant research, it must be stated that the stock of literature is small. The contributions to literature are categorized in surveys; conceptual contributions; survey data; small sample, qualitative, empirical studies; and big sample, quantitative, empirical studies. The latter group includes three studies with a separate family constitution variable. This small number symbolizes that the family constitution still is an under-researched area. Therefore, family constitution research is far away from being able to answer central questions of advice-seeking owner families like, for example, whether a family constitution affects family performance, firm performance, or both; or whether the development process of a family constitutions disposes of an effect on family or firm performance separately from the hypothesized effect of the family constitution document.

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