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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.

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.

The structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990–2013.

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.

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.

The paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use.

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.

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.

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.

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.

This paper empirically addresses the effect of coercive, normative and mimetic pressures on sustainability results, focussing on the three dimensions of the triple bottom line approach: environmental, economic and social. The mediating role of compliance, analyser or proactive corporate strategies towards sustainability is also considered.

The hypotheses developed in this study were tested using data from a sample of private companies from two industries: manufacture of chemicals and chemical products, and manufacture of basic metals.

The results confirm the role played by institutional pressures for sustainability in explaining the involvement of organisations in economic, social and environmental aspects. The mediating effect of corporate strategy is also confirmed, although only for environmental aspects.

Research into sustainability development is evolving rapidly; however, few studies have explored its diffusion amongst organisations from a triple bottom line perspective by considering the role of different current external pressures, the corporate strategy and the diverse results.

本研究擬對強制壓力、規範壓力和模仿壓力對可持續性成果的影響進行實證研究。研究的焦點放在三重底線法的三個層面上,即是環境層面、經濟層面和社會層面。研究人員亦探討尋求可持續性的承諾、分析儀和積極主動的公司戰略的中介作用。

研究人員測試其建立的各項假設; 使用的數據取自兩個企業的私人公司的樣本,它們是製造化學品和化學產品的企業,以及製造基本金屬的企業。

研究結果確認了尋求可持續性所帶來的制度壓力,在解說企業於經濟、社會和環境三方面的參與上所扮演的角色。研究結果亦確認了公司戰略的中介作用,唯這只見於環境的層面上。

探討可持續性發展的學術研究發展迅速,唯當中較少從三個基本的角度去探討可持續性發展在組織內的傳播; 本研究考慮了目前各種外來壓力、公司戰略和不同的結果所扮演的角色,以彌補這研究差距。

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.

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.

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.

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.

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.

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.

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.

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.

This paper proposes a framework for the implementation of sustainability practices by individual companies and corresponding supply chains (SCs), considering the various SC tiers, the three dimensions of sustainability and the following critical areas: Governance, Product and Process, Customers and Suppliers Management, and Stakeholder focus.

Using several case studies of small- and medium-size companies, a qualitative methodology is used to develop the proposed framework.

The analysis of these case studies makes it possible to identify the sustainability practices that are the most important for practitioners, thereby reducing the number of sustainability practices specified in the literature and giving some insights regarding which should be used in addressing critical areas. A set of guidelines and actions is also suggested for managers to continue the path of sustainability.

Further studies in other cultural and national realities and industrial contexts are desirable to assess the proposed framework's suitability and the results obtained.

The results of this study show that the practices implemented are highly dependent on the resources that the company can mobilize and, on the choices, and commitment to sustainability on the part of top management.

The authors propose a framework to help individual companies and corresponding SCs to implement sustainability practices considering the various dimensions of sustainability, critical areas and SC's various partners.

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.

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.

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.

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CSS 5: International Business.