Search results

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).

This structured literature search covers papers published in 23 journals in IOM in the period 1990–2014.

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.

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.

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.

Indicators of financial crises generally do not have a good track record. This chapter presents an early warning system (EWS) for six countries in Asia in which indicators do work. We extract a full list of currency crisis indicators from the literature, apply factor analysis to combine the indicators, and use these factors as explanatory variables in logit models which are estimated for the period 1970:01–2001:12. The quality of the EWS is assessed both in-sample and out-of-sample. We find that money growth (M1 and M2), national savings, and import growth correlate with currency crises.

Purpose – To provide classroom teachers with an overview of a range of assessments that can be administered either individually or to a group.

Design/methodology/approach – The chapter is organized from early literacy skill assessments (both individual and group based) to comprehension and standardized tests.

Findings – Provides detailed information on skills required for each element of reading, design of assessment, intended purpose, and process of administration.

Research limitations/implications – This is not an exhaustive list, the authors strove to highlight the most reliable and practical assessments from a large body of possible choices.

Practical implications – This is a valuable source for classroom teachers who are provided with a wide-range of assessment choices covering the breadth of reading skills with extensive details on each.

Originality/value of paper – Teachers need a range of assessments to choose from to make decisions at the individual, class and school level.

The chapter explores an overlooked theme across the literature: capturing the experience of childhood family disruption and transitional flux between foster family homes and the independent sensemaking into the present of young care-experienced parents. The chapter draws upon research that constructed 20 biographical life story accounts of a diverse sample of foster care-experienced young people. The chapter aims to reflect upon the findings garnered from six of these accounts through extracting the narratives of a selection of participants who were to become or had become parents. This chapter makes sociological connections between past family disruption, demarcating present families of choice, and reconciliation of the past through experiencing parenting into the future within constructed ‘family displays’ (Finch, 2007). The chapter illustrates this phenomenon through narrative accounts offering a family history of parents who have experienced a variance of transitions between family units and who were negotiating, or had negotiated, their post-care independence through the role of becoming a parent themselves. The chapter highlights the symbolic value of parenting to the lives of young people who have experienced care in recalibrating their past familial experiences, as demonstrated through their family displays. Through the family displays of care-experienced parents, the importance of the relational context to youth transition ultimately reveals itself, as does the development of relational agency, and ultimately the role of parenting in developing a young person’s independent ‘post-care’ identity.