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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…

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.

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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…

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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Book part
Publication date: 23 September 2014

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-166-4

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Book part
Publication date: 29 March 2016

Abstract

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-78441-652-2

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Article
Publication date: 11 December 2019

Rafael Morales-Sánchez and Susana Pasamar

The purpose of this paper is to explore the relationship between the ability, motivation and opportunity model, and organisational citizenship behaviour (OCB) as a result…

Abstract

Purpose

The purpose of this paper is to explore the relationship between the ability, motivation and opportunity model, and organisational citizenship behaviour (OCB) as a result variable, using the perceived organisational support (POS) as a moderator of this relationship.

Design/methodology/approach

The hypotheses developed here are tested using data from a sample of Spanish firms belonging to two industries: finance and hotels. These sectors were selected due to the serious impact the recent financial crisis had on them, and because they may benefit from extra-role behaviours.

Findings

The results reveal that ability and motivation significantly influence the level of OCB. POS also has a notable direct effect on OCB, as well as moderating in the relationship between opportunity and OCB.

Originality/value

The study’s findings have some important lessons for practitioners and researchers with an interest in OCB, showing how to improve these extra-role behaviours, which can be so necessary in this post-crisis context.

Details

Employee Relations: The International Journal, vol. 42 no. 2
Type: Research Article
ISSN: 0142-5455

Keywords

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Article
Publication date: 15 February 2021

Andres Salas-Vallina, Susana Pasamar and Mario J. Donate

The purpose of this research is to examine the effect of ability, motivation and opportunity (AMO) practices on organizational citizenship behaviour (OCB), in medical…

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Abstract

Purpose

The purpose of this research is to examine the effect of ability, motivation and opportunity (AMO) practices on organizational citizenship behaviour (OCB), in medical staff working in specialized units. In addition, we check the mediating role of work-related well-being, understood as engagement, trust and exhaustion, in the relationship between AMO practices and OCB. Furthermore, the moderating role of service leadership is analysed in the relationship between AMO practices and work-related well-being.

Design/methodology/approach

Using the AMO framework under the job demands-resources (JD-R) model, and based on a sample of 214 employees from public healthcare, a time-lagged moderation-mediation model was performed.

Findings

Results provide evidence that AMO practices have a positive effect on OCB. Further, work-related well-being mediated the effect of AMO practices on OCB. In addition, service leadership exerted a moderating role between AMO practices and work-related well-being.

Originality/value

Building on recent research which has emphasized the knowledge gap regarding how human resource practices might positively affect both employees and organizations, this is the first study that indicates that said practices positively affect both employee well-being and OCBs in the public healthcare context.

Details

Employee Relations: The International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 0142-5455

Keywords

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Article
Publication date: 24 May 2018

Susana Caxaj and Luis Diaz

The purpose of this paper is to examine the experiences of belonging and wellbeing among temporary migrant agricultural workers (TMAWs) in a rural setting in the interior…

Abstract

Purpose

The purpose of this paper is to examine the experiences of belonging and wellbeing among temporary migrant agricultural workers (TMAWs) in a rural setting in the interior of British Columbia, Canada.

Design/methodology/approach

A qualitative narrative approach informed by participatory action research principles was employed. In total, 12 migrant workers participated in two to four one-on-one interviews and/or focus group conversations.

Findings

The analysis revealed an over-arching theme of Marginal Living encompassing stories of always on the outside, mechanisms of isolation and exclusion; struggling for the basics, realities of worrying about daily bare necessities; and “nothing but a worker’s,” experiences of being reduced only to one’s labor. These storied experiences each impacted workers’ wellbeing and typically limited their ability to feel a sense of belonging. Yet, workers exerted agency and resilience through storied experiences of “one family and for those who come next.” Their efforts contributed to building a sense of community through mutual support and advocacy.

Originality/value

Very few studies have focused on the day-to-day experiences of this population and its influence on their sense of belonging and wellbeing. This study is also the first to examine this topic within this particular region (the rural BC interior). These findings can provide a starting point for improved program planning to address challenges faced by TMAWs in rural Western Canada. Further, they expand the understanding of concepts such as partial citizenship and structural exclusion as they apply in the day-to-day realities of migrant workers in rural BC.

Details

International Journal of Migration, Health and Social Care, vol. 14 no. 2
Type: Research Article
ISSN: 1747-9894

Keywords

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Case study
Publication date: 25 November 2019

Sergio Morales and Oswaldo Morales

The contribution of the present case lies in the critical view that every business actor should exercise – be it general manager, middle management, supervisor or…

Abstract

Learning outcomes

The contribution of the present case lies in the critical view that every business actor should exercise – be it general manager, middle management, supervisor or executive – when building a strong organizational culture in corrupt political environments.

Case overview/synopsis

The purpose of this case study is to explore the dilemma in which Marcelo Odebrecht, once CEO of Odebrecht, found/determined whether to continue with the business model established by the founders of Odebrecht or take a new path for the organization. After exploring the corrupt acts of Odebrecht and the scope of Operation Lava Jato, the reader can reflect on the importance of organizational culture (according to the three levels proposed by Schein) in the face of the emergence of corruption. By generating discussions about organizational culture, business ethics, political culture and corruption, the organizational culture of Odebrecht is problematized in relation to its real behavior.

Complexity academic level

Students of administration, business and international business undergraduates and graduates, as well as members of senior management in companies in the infrastructure sector. Also, given the plurality of possible readings, it is recommended that the case also be used in courses or specializations in organizational psychology, organizational sociology or organizational anthropology.

Supplementary materials

Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.

Subject code

CSS 5: International Business.

Details

Emerald Emerging Markets Case Studies, vol. 9 no. 3
Type: Case Study
ISSN: 2045-0621

Keywords

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Article
Publication date: 5 March 2018

Gina Santos, Carla Susana Marques and Vanessa Ratten

The purpose of this paper is to assess women winemakers’ motivations for and objectives in creating a formal, horizontal, and inter-organizational network in Portugal. To…

Abstract

Purpose

The purpose of this paper is to assess women winemakers’ motivations for and objectives in creating a formal, horizontal, and inter-organizational network in Portugal. To this end, an analysis was carried out of the practical case of a network of women wine producers from some of the main wine regions of Portugal (i.e. D’Uva – Portugal Wine Girls).

Design/methodology/approach

Qualitative data analysis was carried out of in-depth semi-structured interviews with seven wine producers and the network manager. The content analysis of interviews was done with QSR International’s NVivo Version 11 software.

Findings

The results support the conclusion that the D’Uva – Portugal Wine Girls network promotes the creativity and innovation fundamental to communicating unique features to consumers. These are narrated in a feminine, cohesive, and united voice and supported by a passion for winemaking. The network is open to adding other women producers, which could contribute to its growth and further sharing of knowledge, contacts, and experiences.

Research limitations/implications

The findings provide a better understanding of the processes of internationalization and networking among women winemakers in Portugal.

Practical implications

The benefits of this network in terms of relationships were examined, showing that the stimulation of better performance and the effects of antecedents were important in the creation and formalization of the network.

Originality/value

This research sought to contribute to the literature on female entrepreneurship and, more specifically, networks of entrepreneurial women. The findings stress that, through the formalization of networks, women can gain more advantages, namely, sharing knowledge and experiences, increasing their level of internationalization, and expanding their networks.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 25 no. 2
Type: Research Article
ISSN: 1355-2554

Keywords

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Article
Publication date: 21 November 2018

Paulo Alexandre de Oliveira Duarte and Susana C. Silva

The purpose of this paper is to extend prior research on the influence of consumer-cause identification on the intention to purchase products from the companies supporting…

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1280

Abstract

Purpose

The purpose of this paper is to extend prior research on the influence of consumer-cause identification on the intention to purchase products from the companies supporting the cause and re-evaluates the role of attitude toward the cause as a mediator of the relationship between identification and intention to purchase.

Design/methodology/approach

Using a questionnaire, a sample of 156 Portuguese consumers evaluated their personal identification and attitude to one of four causes. Partial least squares path modeling was used to evaluate the proposed conceptual model.

Findings

The results reveal that more than identification, a positive attitude is vital to be able to predict the intention to purchase. Together, consumer-cause identification and attitude explain 35.1 percent of the variance in purchase intention. The findings show also that attitude acts as a mediator in the relationship between the identification with the cause and intention to purchase. Several differences regarding gender and age are also revealed.

Originality/value

While the majority of studies were single cause evaluations, the current results are based on the assessment of multiple causes. Consequently, the findings are more comprehensive and robust, providing important insights to researchers. The conclusions confirm within a wider context the role of attitude as a mediator of the identification and intention to purchase and can further assist companies in designing better targeted cause-related marketing campaigns.

Details

International Marketing Review, vol. 37 no. 4
Type: Research Article
ISSN: 0265-1335

Keywords

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