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21 – 30 of over 67000Marc 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.
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Keywords
Jiang Wu, Jingxuan Cai, Miao Jin and Ke Dong
Although interdisciplinary research is an increasing trend in scientific funding projects, they are suffering from a lower probability of being funded. The purpose of this paper…
Abstract
Purpose
Although interdisciplinary research is an increasing trend in scientific funding projects, they are suffering from a lower probability of being funded. The purpose of this paper is to analyze the current situation on successful case of funding application and provides suggestions on how libraries can expand services to help scientific funding application.
Design/methodology/approach
This paper utilizes the co-occurrences of disciplinary application codes to construct an interdisciplinary knowledge flow network. Based on 193517 sponsored projects of the National Natural Science Foundation of China, the authors study the interdisciplinary flow of knowledge and investigate the evolution of network structure using social network analysis.
Findings
Results show that the interdisciplinary knowledge flow network is not only a small-world network but also a scale-free network. Two main knowledge flow paths across scientific departments exist, showing the heterogeneity of knowledge distributions across scientific disciplines. The authors also find that if two disciplines in the same scientific department both have a wide influence to other disciplines, they are more prone to link together and create a knowledge chain.
Originality/value
Funding consultation currently has not occupied an advisory role either in library services or in the research team. This paper conducts a co-occurrences network analysis of interdisciplinary knowledge flow in scientific funding projects. Considering the complexity of funding application and the advantage of traditional library services on information collection, integration, and utilization, the authors conclude the possibility and necessity of embedding funding consultation in traditional library services.
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Carolyn Caffrey, Hannah Lee, Tessa Withorn, Maggie Clarke, Amalia Castañeda, Kendra Macomber, Kimberly M. Jackson, Jillian Eslami, Aric Haas, Thomas Philo, Elizabeth Galoozis, Wendolyn Vermeer, Anthony Andora and Katie Paris Kohn
This paper presents recently published resources on library instruction and information literacy. It provides an introductory overview and a selected annotated bibliography of…
Abstract
Purpose
This paper presents recently published resources on library instruction and information literacy. It provides an introductory overview and a selected annotated bibliography of publications covering various library types, study populations and research contexts. The selected bibliography is useful to efficiently keep up with trends in library instruction for busy practitioners, library science students and those wishing to learn about information literacy in other contexts.
Design/methodology/approach
This article annotates 424 English-language periodical articles, monographs, dissertations, theses and reports on library instruction and information literacy published in 2021. The sources were selected from the EBSCO platform for Library, Information Science, and Technology Abstracts (LISTA), Education Resources Information Center (ERIC), Scopus, ProQuest Dissertations and Theses, and WorldCat, published in 2021 that included the terms “information literacy,” “library instruction,” or “information fluency” in the title, abstract or keywords. The sources were organized in Zotero. Annotations summarize the source, focusing on the findings or implications. Each source was categorized into one of seven pre-determined categories: K-12 Education, Children and Adolescents; Academic and Professional Programs; Everyday Life, Community, and the Workplace; Libraries and Health Information Literacy; Multiple Library Types; and Other Information Literacy Research and Theory.
Findings
The paper provides a brief description of 424 sources and highlights sources that contain unique or significant scholarly contributions.
Originality/value
The information may be used by librarians, researchers and anyone interested as a quick and comprehensive reference to literature on library instruction and information literacy within 2021.
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Keywords
Fábio Lotti Oliva, Bárbara Ilze Semensato, Daniela Buzzulini Prioste, Eric Jacques Lucien Winandy, Jefferson Luiz Bution, Marcelo Henrique Gomes Couto, Marco Antonio Bottacin, Maria Laura Ferranty Mac Lennan, Pedro Marins Freire Teberga, Ricardo Fernandes Santos, Sanjay Kumar Singh, Sidirley Fabiani da Silva and Silvye Ane Massaini
The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.
Abstract
Purpose
The purpose of this paper is to analyze the innovation process of organizations representing the main sectors of Brazilian economic activity.
Design/methodology/approach
The literature review focuses on analyzing the innovation process characteristics regarding the innovation types. The authors carried out interviews with executives and managers in charge of innovation at the leading large companies in the respective sectors analyzed. The data analysis of this qualitative research was structured in three steps. The first step is the analysis of data collected for encoding, the second step, the summarization of the common points presented by the companies in each sector and, finally, the interpretation of these data, aided by triangulation from secondary data that support the analysis of the collected primary data.
Findings
The main contribution of this study is to characterize the innovation process of organizations representing the main sectors of the Brazilian economy, with a classification regarding the sectoral innovation standard.
Practical implications
The authors’ intent is that the paper can contribute with a comparative analysis among companies of the same sector and, subsequently, among companies of the different surveyed sectors. Thus, the characterization aims to present the companies’ innovation process and the comparative analysis aims to verify the innovation sectoral patterns. In addition, as implications for management practice, some strategies for better knowledge management in the organization are suggested for each type of innovation.
Originality/value
The main theoretical contribution focuses on the development of a conceptual model that structures the analyzed variables of the constructs “innovation process” and “innovation sectoral patterns”, allowing not only the characterization but also the comparative analysis of the representative organizations present in the sample.
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Robert Detmering, Anna Marie Johnson, Claudene Sproles, Samantha McClellan and Rosalinda Hernandez Linares
This paper aims to provide an introductory overview and selected annotated bibliography of recent resources on library instruction and information literacy across all library…
Abstract
Purpose
This paper aims to provide an introductory overview and selected annotated bibliography of recent resources on library instruction and information literacy across all library types.
Design/methodology/approach
It introduces and annotates English-language periodical articles, monographs, dissertations and other materials on library instruction and information literacy published in 2014.
Findings
It provides information about each source, discusses the characteristics of current scholarship and highlights sources that contain unique or significant scholarly contributions.
Originality/value
The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.
Details
Keywords
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects…
Abstract
Examines the tenth published year of the ITCRR. Runs the whole gamut of textile innovation, research and testing, some of which investigates hitherto untouched aspects. Subjects discussed include cotton fabric processing, asbestos substitutes, textile adjuncts to cardiovascular surgery, wet textile processes, hand evaluation, nanotechnology, thermoplastic composites, robotic ironing, protective clothing (agricultural and industrial), ecological aspects of fibre properties – to name but a few! There would appear to be no limit to the future potential for textile applications.
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Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for…
Abstract
Purpose
Although management accounting tools and techniques are developed to solve practical problems in organizations, there is a lot of criticism of management accounting research for not having an impact on practice. In interventionist research, the “shaping” of an intervention to solve a practical problem is an important step. The purpose of this paper is to explore how the findings of management accounting research can be reviewed to make them practically applicable in shaping an intervention.
Design/methodology/approach
The paper is based on the author’s experiences with an interventionist research project.
Findings
Systematic literature reviews, which are common in engineering and medicine, bring together the academic knowledge that can contribute to solutions for a specific practical problem, including a definition of the ways in which this knowledge can be applied. Inspired by the methodology for conducting such reviews, this paper proposes how interventionist management accounting researchers can use existing theoretical knowledge in shaping interventions that aim to solve a practical problem. After an intervention, the analysis of the intervention’s unforeseen effects can provide a basis for the refinement of the theory identified in the literature review.
Research limitations/implications
Such a literature review can be organized according to four approaches to taking theoretical knowledge into practice. Unforeseen effects of the intervention can guide the selection of additional theory that helps to interpret these effects and refine normative and academic theory.
Originality/value
In management accounting it is uncommon to review the literature with the aim of shaping a solution for a practical problem. This paper explores how literature reviews that focus on a specific practical problem can contribute to bridging the gap between theory and practice.
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Chiehyeon Lim, Min-Jun Kim, Ki-Hun Kim, Kwang-Jae Kim and Paul Maglio
The proliferation of customer-related data provides companies with numerous service opportunities to create customer value. The purpose of this study is to develop a framework to…
Abstract
Purpose
The proliferation of customer-related data provides companies with numerous service opportunities to create customer value. The purpose of this study is to develop a framework to use this data to provide services.
Design/methodology/approach
This study conducted four action research projects on the use of customer-related data for service design with industry and government. Based on these projects, a practical framework was designed, applied, and validated, and was further refined by analyzing relevant service cases and incorporating the service and operations management literature.
Findings
The proposed customer process management (CPM) framework suggests steps a service provider can take when providing information to its customers to improve their processes and create more value-in-use by using data related to their processes. The applicability of this framework is illustrated using real examples from the action research projects and relevant literature.
Originality/value
“Using data to advance service” is a critical and timely research topic in the service literature. This study develops an original, specific framework for a company’s use of customer-related data to advance its services and create customer value. Moreover, the four projects with industry and government are early CPM case studies with real data.
Details
Keywords
Robert Detmering, Anna Marie Johnson, Claudene Sproles, Samantha McClellan and Rosalinda Hernandez Linares
– The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Abstract
Purpose
The purpose of this paper is to provide a selected bibliography of recent resources on library instruction and information literacy.
Design/methodology/approach
Introduces and annotates English-language periodical articles, monographs and other materials on library instruction and information literacy published in 2013.
Findings
Provides information about each source, discusses the characteristics of current scholarship and describes sources that contain unique scholarly contributions and quality reproductions.
Originality/value
The information may be used by librarians and interested parties as a quick reference to literature on library instruction and information literacy.
Details