Search results

1 – 10 of 14
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.

Abstract

Details

Integrated Management
Type: Book
ISBN: 978-1-78714-561-0

Book part
Publication date: 20 October 2015

Mohammad Shamsuddoha

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured…

Abstract

Contemporary literature reveals that, to date, the poultry livestock sector has not received sufficient research attention. This particular industry suffers from unstructured supply chain practices, lack of awareness of the implications of the sustainability concept and failure to recycle poultry wastes. The current research thus attempts to develop an integrated supply chain model in the context of poultry industry in Bangladesh. The study considers both sustainability and supply chain issues in order to incorporate them in the poultry supply chain. By placing the forward and reverse supply chains in a single framework, existing problems can be resolved to gain economic, social and environmental benefits, which will be more sustainable than the present practices.

The theoretical underpinning of this research is ‘sustainability’ and the ‘supply chain processes’ in order to examine possible improvements in the poultry production process along with waste management. The research adopts the positivist paradigm and ‘design science’ methods with the support of system dynamics (SD) and the case study methods. Initially, a mental model is developed followed by the causal loop diagram based on in-depth interviews, focus group discussions and observation techniques. The causal model helps to understand the linkages between the associated variables for each issue. Finally, the causal loop diagram is transformed into a stock and flow (quantitative) model, which is a prerequisite for SD-based simulation modelling. A decision support system (DSS) is then developed to analyse the complex decision-making process along the supply chains.

The findings reveal that integration of the supply chain can bring economic, social and environmental sustainability along with a structured production process. It is also observed that the poultry industry can apply the model outcomes in the real-life practices with minor adjustments. This present research has both theoretical and practical implications. The proposed model’s unique characteristics in mitigating the existing problems are supported by the sustainability and supply chain theories. As for practical implications, the poultry industry in Bangladesh can follow the proposed supply chain structure (as par the research model) and test various policies via simulation prior to its application. Positive outcomes of the simulation study may provide enough confidence to implement the desired changes within the industry and their supply chain networks.

Details

Sustaining Competitive Advantage Via Business Intelligence, Knowledge Management, and System Dynamics
Type: Book
ISBN: 978-1-78560-707-3

Keywords

Book part
Publication date: 30 November 2020

Emilio Bellini and Silvia Castellazzi

This chapter explores the role of individual cognitive abilities in the radical innovation of business models and their value proposition. The focus on a specific cognitive…

Abstract

This chapter explores the role of individual cognitive abilities in the radical innovation of business models and their value proposition. The focus on a specific cognitive construct – metacognition – contributes to understanding the specificities of “criticism,” an approach relevant to addressing the challenges of the radical innovation of value drivers. Based on empirical data, this exploratory research identifies the characteristic elements of criticism from a metacognition perspective, pinpointing the key moments and attitudes of innovators, i.e., cognition of own cognition. The analysis of the findings shows that successful innovators are able to leverage the perception and control of own cognition to more effectively develop and negotiate the radical innovation of the business model in their organization, going beyond the dichotomy between rational and affective mental states. This chapter concludes with a discussion and future research outlook.

Details

Business Models and Cognition
Type: Book
ISBN: 978-1-83982-063-2

Keywords

Book part
Publication date: 16 September 2019

Snejina Michailova and Dana L. Ott

Abstract

Details

Talent Management in Small Advanced Economies
Type: Book
ISBN: 978-1-78973-450-8

Abstract

Details

Communicating Knowledge
Type: Book
ISBN: 978-1-80262-104-4

Abstract

Details

Knowledge Economies and Knowledge Work
Type: Book
ISBN: 978-1-78973-778-3

Book part
Publication date: 16 July 2018

Patrick M. Wright, Anthony J. Nyberg and Robert E. Ployhart

Research in strategic human resource management (SHRM) has evolved over the past 30 years to become more theory based and to exhibit greater empirical rigor. However, much has…

Abstract

Research in strategic human resource management (SHRM) has evolved over the past 30 years to become more theory based and to exhibit greater empirical rigor. However, much has changed in the external environment that makes the existing theories, approaches, and methodologies inappropriate for addressing the questions that organizations face in managing their human resources today. In this chapter we discuss a number of environmental changes impacting organizations and identify tensions that researchers have faced in exploring how firms seek to manage their people as a source of competitive advantage. We argue that past research has focused on only one side of the tension at a time, thus limiting the usefulness of the answers that research provides. We advocate for research that simultaneously addresses both sides of the tensions in a way that can revolutionize research in SHRM.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78756-322-3

Keywords

Content available
Book part
Publication date: 18 November 2016

Abstract

Details

Social Recruitment in HRM
Type: Book
ISBN: 978-1-78635-695-6

Book part
Publication date: 10 July 2014

To explain how cumulative efforts contribute to learning and literacy development.

Abstract

Purpose

To explain how cumulative efforts contribute to learning and literacy development.

Design/methodology/approach

A representation of how efforts lead to lasting growth is discussed through a variety of historical and current perspectives across content disciplines. This chapter includes depictions of how positive experiences can promote further success and recognizing one’s cumulative efforts and the effects from those are fundamental to educational attainment.

Findings

The value one places on tasks such as reading or writing is often aligned to the frequency with which those events occur. Students view their time and effort as capital; they are students’ most valued possessions, and how they allocate these commodities is a choice.

Practical implications

For students to become avid readers and writers, we must utilize a host of strategies to impress the notion that these activities are worth their attention, time, and investment.

Details

Theoretical Models of Learning and Literacy Development
Type: Book
ISBN: 978-1-78350-821-1

Keywords

Access

Year

Content type

Book part (14)
1 – 10 of 14