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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: 10 May 2023

Rajbala Rajbala, Pawan Kumar Singh Nain and Avadhesh Kumar

Purpose: Technological innovations and frameworks that provide a framework for unification have evolved to improve information exchange across organisational units and information…

Abstract

Purpose: Technological innovations and frameworks that provide a framework for unification have evolved to improve information exchange across organisational units and information security. These integration technologies share and communicate information using defined protocols and different data. Service-oriented architecture (SOA) is a significant emerging approach that enables modular design solution construction.

Methodology: These designs are beneficial when many apps operating on different architectures and networks need to connect. A well-defined strategy and company-specific guidelines are essential for ensuring the firm’s systematic adoption of such an architecture. The critical components of MASSOASCM ‘(Multi-Agent System Service Oriented Architecture Supply Chain Management’ are a multi-agent system (MAS), a service-oriented structure, and supplier management. The MASSOASCM model has been made, and a production unit has been made to show how it works.

Findings: It has been stated that it saves development costs, and inventory management, all of which are critical concerns in any company. Our goal is to create an inventory control approach that relies on MAS and SOA but also a simulation that demonstrates how it works and may enhance Supply Chain Management (SCM) productivity in a production plant.

Practical Implications: The SCM implementation comprises three different services: SCM, SOA, and MAS. These facilities are constructed, maintained, planned, and implemented individually before being brought together collectively using MAS and SOA techniques.

Details

Contemporary Studies of Risks in Emerging Technology, Part A
Type: Book
ISBN: 978-1-80455-563-7

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Book part
Publication date: 12 January 2012

Ioannis N. Lagoudis

There is significant amount of literature tackling different issues related to the port industry. The present chapter focuses on a single business unit of seaports aiming at the…

Abstract

There is significant amount of literature tackling different issues related to the port industry. The present chapter focuses on a single business unit of seaports aiming at the documentation of works related to container terminals.

An effort to review, collect and present the majority of the works present in the last 30 years, between 1980 and 2010, has been made in order to picture the problems dealt and methods used by the authors in the specific research field. To facilitate the reader, studies have been grouped under five categories of addressed problems (productivity and competitiveness, yard and equipment utilization, equipment scheduling, berth planning, loading/unloading) and four modelling methodologies (mathematics and operations research, management and economics, simulation, stochastic modelling).

The analysis shows that most works focus on productivity and competitiveness issues followed by yard and equipment utilisation and equipment scheduling. In reference to the methodologies used managerial and economic approaches lead, followed by mathematics and operations research.

In reference to future research, two fields have been identified where there is scope of significant contribution by the academic community: container terminal security and container terminal supply chain integration.

The present chapter provides the framework for researchers in the field of port container terminals to picture the so far works in this research area and enables the identification of gaps at both research question and methodology level for further research.

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Maritime Logistics
Type: Book
ISBN: 978-1-78052-340-8

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Book part
Publication date: 7 January 2015

Abstract

Details

Adoption of Anglo-American Models of Corporate Governance and Financial Reporting in China
Type: Book
ISBN: 978-1-78350-898-3

Book part
Publication date: 10 December 2015

Dekar Urumsah

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is…

Abstract

The concept and practice of e-services has become essential in business transactions. Yet there are still many organizations that have not developed e-services optimally. This is especially relevant in the context of Indonesian Airline companies. Therefore, many airline customers in Indonesia are still in doubt about it, or even do not use it. To fill this gap, this study attempts to develop a model for e-services adoption and empirically examines the factors influencing the airlines customers in Indonesia in using e-services offered by the Indonesian airline companies. Taking six Indonesian airline companies as a case example, the study investigated the antecedents of e-services usage of Indonesian airlines. This study further examined the impacts of motivation on customers in using e-services in the Indonesian context. Another important aim of this study was to investigate how ages, experiences and geographical areas moderate effects of e-services usage.

The study adopts a positivist research paradigm with a two-phase sequential mixed method design involving qualitative and quantitative approaches. An initial research model was first developed based on an extensive literature review, by combining acceptance and use of information technology theories, expectancy theory and the inter-organizational system motivation models. A qualitative field study via semi-structured interviews was then conducted to explore the present state among 15 respondents. The results of the interviews were analysed using content analysis yielding the final model of e-services usage. Eighteen antecedent factors hypotheses and three moderating factors hypotheses and 52-item questionnaire were developed. A focus group discussion of five respondents and a pilot study of 59 respondents resulted in final version of the questionnaire.

In the second phase, the main survey was conducted nationally to collect the research data among Indonesian airline customers who had already used Indonesian airline e-services. A total of 819 valid questionnaires were obtained. The data was then analysed using a partial least square (PLS) based structural equation modelling (SEM) technique to produce the contributions of links in the e-services model (22% of all the variances in e-services usage, 37.8% in intention to use, 46.6% in motivation, 39.2% in outcome expectancy, and 37.7% in effort expectancy). Meanwhile, path coefficients and t-values demonstrated various different influences of antecedent factors towards e-services usage. Additionally, a multi-group analysis based on PLS is employed with mixed results. In the final findings, 14 hypotheses were supported and 7 hypotheses were not supported.

The major findings of this study have confirmed that motivation has the strongest contribution in e-services usage. In addition, motivation affects e-services usage both directly and indirectly through intention-to-use. This study provides contributions to the existing knowledge of e-services models, and practical applications of IT usage. Most importantly, an understanding of antecedents of e-services adoption will provide guidelines for stakeholders in developing better e-services and strategies in order to promote and encourage more customers to use e-services. Finally, the accomplishment of this study can be expanded through possible adaptations in other industries and other geographical contexts.

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E-services Adoption: Processes by Firms in Developing Nations
Type: Book
ISBN: 978-1-78560-709-7

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Book part
Publication date: 29 January 2021

Michael K. Fung and Arnold C. S. Cheng

Using a sample of developed and developing nations (including China and Hong Kong), this study examines the financial market and housing wealth effects on consumption. Housing…

Abstract

Using a sample of developed and developing nations (including China and Hong Kong), this study examines the financial market and housing wealth effects on consumption. Housing performs the dual functions as both a commodity providing a flow of housing services and an investment providing a flow of capital income. With an empirical framework based on the permanent income hypothesis, this study's findings suggest that a rise in housing price has both a positive wealth effect and a negative price effect on consumption. While the positive wealth effect is caused by an increase in capital income from housing investment, the negative price effect is caused by an increase in the cost of consuming housing services. Moreover, the sensitivity of consumption to unanticipated changes in housing price is related to the level of financial and institutional development.

Details

Modeling Economic Growth in Contemporary Hong Kong
Type: Book
ISBN: 978-1-83909-937-3

Keywords

Content available
Book part
Publication date: 11 August 2014

Abstract

Details

Multidisciplinary Insights from New AIB Fellows
Type: Book
ISBN: 978-1-78441-038-4

Book part
Publication date: 27 June 2014

Xin Li and Hany A. Shawky

Good market timing skills can be an important factor contributing to hedge funds’ outperformance. In this chapter, we use a unique semiparametric panel data model capable of…

Abstract

Good market timing skills can be an important factor contributing to hedge funds’ outperformance. In this chapter, we use a unique semiparametric panel data model capable of providing consistent short period estimates of the return correlations with three market factors for a sample of Long/Short equity hedge funds. We find evidence of significant market timing ability by fund managers around market crisis periods. Studying the behavior of individual fund managers, we show that at the 10% significance level, 17.12% of funds exhibit good linear timing skills and 21.32% of funds possess some level of good nonlinear market timing skills. Further, we find that market timing strategies of hedge funds are different in good and bad markets, and that a significant number of managers behave more conservatively when the market return is expected to be far above average and more aggressively when the market return is expected to be far below average. We find that good market timers are also likely to possess good stock selection skills.

Details

Signs that Markets are Coming Back
Type: Book
ISBN: 978-1-78350-931-7

Keywords

Content available
Book part
Publication date: 6 June 2023

Abstract

Details

Airlines and Developing Countries
Type: Book
ISBN: 978-1-80455-861-4

Book part
Publication date: 26 November 2018

Jörg Hruby, Rodrigo Jorge de Melo, Eyden Samunderu and Jonathan Hartel

Global Mindset (GM) is a multifaceted construct that has received broad interest among practitioners and academics. It is a fragmented construct at this point in time, due to…

Abstract

Global Mindset (GM) is a multifaceted construct that has received broad interest among practitioners and academics. It is a fragmented construct at this point in time, due to definitional overlap with other constructs such as global leadership and cultural intelligence. This overlap has created complexity for research that attempts to understand GM in isolation. Lack of clear boundaries in defining and conceptualizing this construct challenges researchers who are attempting to capture fully what constitutes GM. Our work seeks to better understand and explain what underlines the individual GM construct and how does this impact the development of global competencies in individual managers.

We systematically review and analyze the individual GM literature thematically to provide an overview of the extant research from a broad array of scholarly sources dating from 1994 to 2017. Our work offers a thematic analysis that provides a visual guide to GM by tracking the corpus of individual-level GM studies. We categorize the research according to its theoretical groundings and basic concepts and proceed review how GM has been operationalized at the individual level and measured. Next, we integrate major dimensions in the GM research and propose a framework to enhance understanding of the phenomenon. Finally, we discuss the implications of our review for the development of GM for practitioners, coaches and trainers.

Details

Advances in Global Leadership
Type: Book
ISBN: 978-1-78754-297-6

Keywords

1 – 10 of 235