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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.

Content available
Book part
Publication date: 1 September 2017

Abstract

Details

The Ideological Evolution of Human Resource Management
Type: Book
ISBN: 978-1-78743-389-2

Book part
Publication date: 17 September 2014

Marcelo Biagio Laquimia and Gabriel Eweje

This study investigates how organizations in Brazil address sustainability concerns through collaborative governance efforts with strategic stakeholders. Organizations from New…

Abstract

Purpose

This study investigates how organizations in Brazil address sustainability concerns through collaborative governance efforts with strategic stakeholders. Organizations from New Zealand were considered as benchmarks for comparison.

Methodology/approach

This study is based on a qualitative exploratory research, supported by semistructured interviews. Ten organizations are interviewed, five from each country. Thematic analysis is used to analyze the interview data. Central management practices adopted by organizations are presented, and the goals, benefits, and limitations associated with collaborative initiatives are investigated.

Findings and practical implications

The findings reveal that organizations in Brazil and in New Zealand are employing similar management and sustainability practices. Companies in both countries observe that collaborative efforts with strategic stakeholders improve their ability to meet market demands and jointly develop innovative solutions toward sustainability goals while exchanging knowledge and enhancing their operational effectiveness. Organizations perceive a number of tangible and nontangible value creation outcomes from sustainability practices, such as brand and reputational gains, improved supply chain management, and risk management attainments. The results also present limitations, such as internal limitations of organizations concerning how their executives and general staff incorporate sustainability issues into their organizations’ strategic planning and operational decisions.

Originality/value of paper

Market pressures toward greener and more responsible operations equally affected organizations in both countries, without differentiation in operation between an emerging country such as Brazil and a developed country such as New Zealand. Directions for future research are presented. These are based on how organizations measure sustainability outcomes of management practices and collaborative alliances, and how organizations map upcoming market demands and opportunities to deliver more value to society as the sustainable development debate continues to evolve.

Details

Corporate Social Responsibility and Sustainability: Emerging Trends in Developing Economies
Type: Book
ISBN: 978-1-78441-152-7

Keywords

Book part
Publication date: 5 October 2020

Huseyin Guven

Today, with the introduction of concepts such as big data, social media, corporate social responsibility and e-commerce have become part of our lives, thus the transition to…

Abstract

Today, with the introduction of concepts such as big data, social media, corporate social responsibility and e-commerce have become part of our lives, thus the transition to Marketing 4.0 is accelerating. One of the most vital activities that affect consumers’ purchasing decisions is e-commerce. E-commerce plays a decisive role in purchasing stages and processes. For this reason, e-commerce has become an issue that increases the importance of individuals in the purchasing process and decision every day and needs to be emphasized. In line with all this, the concepts of digital marketing and e-commerce will be handled in a broad framework in this study. Moreover, the digitalization of e-commerce sites will be held in the review of literature beside the environment and techniques that can be used within the scope of digital marketing. New approaches and trends that guide modern marketing are changing day by day. The main reason for this change is based on the rapid transformation in information and communication technologies. For this reason, it is important for marketing managers to adapt to these transformations and to use media and techniques in digital marketing.

Details

Agile Business Leadership Methods for Industry 4.0
Type: Book
ISBN: 978-1-80043-381-6

Keywords

Content available
Book part
Publication date: 16 August 2021

Abstract

Details

Intercultural Management in Practice
Type: Book
ISBN: 978-1-83982-827-0

Book part
Publication date: 5 March 2019

Abstract

Details

Evolutionary Selection Processes
Type: Book
ISBN: 978-1-78769-685-3

Content available
Book part
Publication date: 23 August 2021

Martha Ríos Manríquez

Abstract

Details

Empowerment, Transparency, Technological Readiness and their Influence on Financial Performance, from a Latin American Perspective
Type: Book
ISBN: 978-1-80117-382-7

Book part
Publication date: 8 November 2004

Stefan Rieder and Luzia Lehmann

The purpose of this chapter is to provide an overview of the empirical results of NPM evaluations in Switzerland. A number of evaluation studies are available to perform this…

Abstract

The purpose of this chapter is to provide an overview of the empirical results of NPM evaluations in Switzerland. A number of evaluation studies are available to perform this task. Second, we compare the results of NPM reforms in Switzerland with those from abroad. For the purposes of the comparison we use the Pollitt and Bouckaert (2000) overview of the results of NPM projects in ten countries. We devote the third part of the chapter to methodological considerations for evaluation of public management reform.

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Book part
Publication date: 23 September 2005

Erkko Autio, Harry J. Sapienza and Pia Arenius

Internationalizing new firms face the dual challenge of overcoming the liabilities of newness and liabilities of foreignness (Stinchcombe, 1965; Dunning, 1981; Zaheer, 1995)…

Abstract

Internationalizing new firms face the dual challenge of overcoming the liabilities of newness and liabilities of foreignness (Stinchcombe, 1965; Dunning, 1981; Zaheer, 1995). Because of their newness, new firms are constrained in their ability to access external resources required for survival and growth. Because of their foreignness relative to the foreign target market, internationalizing firms are disadvantaged relative to domestic firms when establishing business relationships. These disadvantages are exacerbated by the additional knowledge inputs required by the internationalization process itself: internationalizing firms face the dual challenge of both learning how to do business in a new national and institutional environment while also learning to manage the inherently complex international business organization (Johanson & Vahlne, 1990).

Details

International Entrepreneurship
Type: Book
ISBN: 978-0-76231-227-6

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