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Book part
Publication date: 4 January 2019

Denton L. Collins, Kirsten A. Cook and Matthew T. Hart

Research readings groups represent a recent innovation in accounting doctoral education that appears to be spreading at research-oriented universities. In this chapter, the…

Abstract

Research readings groups represent a recent innovation in accounting doctoral education that appears to be spreading at research-oriented universities. In this chapter, the authors describe how accounting research readings groups can serve as a mechanism to engage doctoral students in the consumption and discussion of research throughout all phases of the doctoral program. An accounting research readings group supplements the breadth of knowledge gained in doctoral seminars by adding depth of knowledge in a focal research area. The authors offer insights from the educational psychology literature to justify research readings groups as a form of team-based learning and then offer suggestions on the formation and operation of these groups. The authors enumerate the many benefits that these groups afford to both doctoral students and faculty members. The authors also distribute a survey to faculty organizers of the existing accounting research readings groups and share the results of this survey to supplement their advice with firsthand experiences, the authors also share the results of a survey distributed to faculty organizers of existing accounting research readings groups. The authors’ goal is to encourage the use of accounting research readings groups to inspire, foster, and enhance the research culture within accounting departments and doctoral programs.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78756-540-1

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Book part
Publication date: 29 August 2018

Paul A. Pautler

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and…

Abstract

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

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Healthcare Antitrust, Settlements, and the Federal Trade Commission
Type: Book
ISBN: 978-1-78756-599-9

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Book part
Publication date: 4 August 2008

Antonio Davila

Based on the more than 120 papers presented at the fourth conference on Performance Measurement and Control, this paper examines the current state of research in this field. It…

Abstract

Based on the more than 120 papers presented at the fourth conference on Performance Measurement and Control, this paper examines the current state of research in this field. It examines the diversity in research settings, theoretical backgrounds, research designs, and topics covered. The picture that emerges is that of a dynamic field where different ideas and perspectives converge to create a rich and interesting environment. The papers show the progress that this field has made both in terms of the quality of the research as well as the attractiveness of the research questions being addressed. The paper concludes with some thoughts about how to improve even more the quality going forward and an optimistic assessment of the future of the field.

Details

Performance Measurement and Management Control: Measuring and Rewarding Performance
Type: Book
ISBN: 978-1-84950-571-0

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: 9 January 2012

Qinghua Zhu, Xiaoling Sun, Jia Tina Du, Yuxiang Zhao, Kewen Wu and Hua Zheng

This chapter aims to investigate the research status and development of virtual community (VC) in China by a critique of library and information science (LIS) journal articles and…

Abstract

This chapter aims to investigate the research status and development of virtual community (VC) in China by a critique of library and information science (LIS) journal articles and to put forward future directions in virtual community for the researchers in our discipline. We used a multiple case of methods including bibliometric approaches (such as keyword frequency and co-word analysis) and a coding system to reveal several characteristics of the research status quo and trends. The results show that from 2000 to the present, VC-related research by LIS Chinese scholars has experienced rapid development with an increasing number of academic papers, authors, journals and institutions. However, LIS research is still at an early stage with the slow introduction of fundamental concepts and frameworks, lack of theoretical support, and organisations focused on empirical studies. VC-related research in China in recent years fully demonstrates its diversified attributes. Our study is limited to the analysis of academic journal literature published in mainland China while excluding dissertations and books, and publications in Hong Kong, Macao and Taiwan. Our classification system also needs to be more specific. Our findings have implications for researchers, students, journals and sponsors of Chinese LIS research related to virtual communities.

Details

Library and Information Science Trends and Research: Asia-Oceania
Type: Book
ISBN: 978-1-78052-470-2

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: 8 September 2022

Juan Pablo Castilla

The growing displacement of theory and other forms of wide-ranging knowledge of social phenomena by empirical research methods in economics is widely noted by economists and…

Abstract

The growing displacement of theory and other forms of wide-ranging knowledge of social phenomena by empirical research methods in economics is widely noted by economists and historians of economic knowledge. Less attention has been devoted, however, to understand the materialization of such changes in the scientific practices. This article studies the recent transformations in the epistemological practices at CEDE, a research center in Colombia. I use a machine learning technique called Topic Modeling, interviews to CEDE researchers, and exegesis of papers to characterize a shift in the production of knowledge in microeconometrics at CEDE during the years 2000 and 2018. I explain this shift by characterizing two sets of epistemological practices that implies a recent tendency to disdain research that cannot make a “strong” causal inference.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on the Work of William J. Baumol: Heterodox Inspirations and Neoclassical Models
Type: Book
ISBN: 978-1-80382-708-7

Keywords

Book part
Publication date: 22 July 2011

David Gras, Elaine Mosakowski and G.T. Lumpkin

To identify what scholars consider to be important and interesting for future research in social entrepreneurship (SE), this chapter analyzes 248 SE papers and generated 327…

Abstract

To identify what scholars consider to be important and interesting for future research in social entrepreneurship (SE), this chapter analyzes 248 SE papers and generated 327 topics for future research. From these 327 topics, a modified Delphi process generated 27 underlying themes. Subject matter experts were surveyed as to how interesting each research topic is and the extent to which the topics lend themselves to theoretical or empirical development; this assessment was also used to calculate aggregate scores for each theme. In this chapter, we present all research topics that scored at or above 2.5 on a 5-point scale for both questions. We discuss the implications of both the method and the results of the study.

Details

Social and Sustainable Entrepreneurship
Type: Book
ISBN: 978-1-78052-073-5

Keywords

Book part
Publication date: 8 April 2005

Fredrik von Corswant

This paper deals with the organizing of interactive product development. Developing products in interaction between firms may provide benefits in terms of specialization…

Abstract

This paper deals with the organizing of interactive product development. Developing products in interaction between firms may provide benefits in terms of specialization, increased innovation, and possibilities to perform development activities in parallel. However, the differentiation of product development among a number of firms also implies that various dependencies need to be dealt with across firm boundaries. How dependencies may be dealt with across firms is related to how product development is organized. The purpose of the paper is to explore dependencies and how interactive product development may be organized with regard to these dependencies.

The analytical framework is based on the industrial network approach, and deals with the development of products in terms of adaptation and combination of heterogeneous resources. There are dependencies between resources, that is, they are embedded, implying that no resource can be developed in isolation. The characteristics of and dependencies related to four main categories of resources (products, production facilities, business units and business relationships) provide a basis for analyzing the organizing of interactive product development.

Three in-depth case studies are used to explore the organizing of interactive product development with regard to dependencies. The first two cases are based on the development of the electrical system and the seats for Volvo’s large car platform (P2), performed in interaction with Delphi and Lear respectively. The third case is based on the interaction between Scania and Dayco/DFC Tech for the development of various pipes and hoses for a new truck model.

The analysis is focused on what different dependencies the firms considered and dealt with, and how product development was organized with regard to these dependencies. It is concluded that there is a complex and dynamic pattern of dependencies that reaches far beyond the developed product as well as beyond individual business units. To deal with these dependencies, development may be organized in teams where several business units are represented. This enables interaction between different business units’ resource collections, which is important for resource adaptation as well as for innovation. The delimiting and relating functions of the team boundary are elaborated upon and it is argued that also teams may be regarded as actors. It is also concluded that a modular product structure may entail a modular organization with regard to the teams, though, interaction between business units and teams is needed. A strong connection between the technical structure and the organizational structure is identified and it is concluded that policies regarding the technical structure (e.g. concerning “carry-over”) cannot be separated from the management of the organizational structure (e.g. the supplier structure). The organizing of product development is in itself a complex and dynamic task that needs to be subject to interaction between business units.

Details

Managing Product Innovation
Type: Book
ISBN: 978-1-84950-311-2

Book part
Publication date: 11 January 2016

William D. Brink and Linda A. Quick

To provide potential accounting doctoral students with relevant information on various doctoral program characteristics.

Abstract

Purpose

To provide potential accounting doctoral students with relevant information on various doctoral program characteristics.

Methodology/approach

Current doctoral students in accounting, representing 60 different programs in the United States, completed a survey concerning various doctoral program characteristics at their respective doctoral institutions. We examine the survey responses along with program rankings and job placement data.

Findings

Doctoral programs in accounting differ on many dimensions such as the structure of the courses and deliverables required, the student cohort profile, student research support, and teaching expectations. In addition, top tier programs differ on a variety of these characteristics from lower tiered programs.

Research limitations/implications

A single student at each doctoral program completed the survey. Doctoral students’ experiences may differ between each other and programs may change. However, we asked students to respond to the survey questions as a “typical student” and as a whole, doctoral programs appear to have remained similar over the past half of century.

Originality/value

The intended audience for this chapter is potential accounting doctoral students. Providing them with an awareness of the different program characteristics should prove to be useful in finding a program with the appropriate fit.

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-78560-767-7

Keywords

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